Internal audit

Internal audit

Internal audit ratings

Internal audit function

Internal Audit Divisions

3. Internal audit

8. Internal audit

Subprogramme 1 Internal audit

Internal audit and oversight

A. Internal audit function

Table 1 Internal audit ratings

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

(c) Audit costs, which cover both internal and external audit costs.

Table 10. Summary by object of expenditure External audit Internal audit

Programme Component B.2.2 Internal Audit

Internal audit and corporate risk management

Item 13 Internal audit and oversight

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

(a) The Internal Audit Committee should promptly evaluate and resolve any disagreements over audit findings and establish a time frame for the implementation of internal audit recommendations

A. Internal audit functions . 12 17 6

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

E. Report on internal audit activities in 2004

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

74. Management often establishes an internal audit unit as part of its internal control structure.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

In order to improve the efficiency of the internal audit staff, UNRWA should make budgetary provision for enhancing training of its internal audit staff (para. 66).

(a) The Office of Internal Oversight Services will provide internal audit services to UNHCR for the audit of the voluntary funds administered by the High Commissioner

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

The IIA standards require a quality assurance and improvement programme to be developed and maintained, to cover all aspects of the internal audit activity and to continuously monitor its effectiveness.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

78. Management can also use its internal audit unit to help monitor the effectiveness of internal controls.

In paragraph 272 of the report, UNFPA agreed with the Board's recommendation that it (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

In paragraph 272, UNFPA agreed with the recommendation of the Board of Auditors to (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

The internal audit section continues to monitor the implementation of recommendations and the follow up action of the geographic divisions in regard to the implementation of internal audit recommendations.

He also welcomed the proposed strengthening of the internal audit function in the Office of Internal Oversight Services.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

84. The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit units exist where needed.

To support these initiatives the Office of Internal Audit has developed a database to track the implementation of audit recommendations.

(d) Assessing the adequacy and effectiveness of internal and external audit services

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight