Audit of the Post Conflict Assessment Unit

(iii) Assessment of the effectiveness of internal audit units in the United Nations system (generated internally).

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

A preliminary risk analysis was undertaken in OII, using a common assessment instrument for audit, monitoring, evaluation and inspection activities.

(d) Promote fraud prevention and the use of self assessment and audit principles, in collaboration with National Committees and UNICEF regional offices

The UNHCR Audit Service and the Inspector General's Office conducted a joint risk assessment of the 2005 tsunami relief project in Sri Lanka.

Its continuous assessment of the Doha round serves as a useful guide to the negotiations and a development audit of related policy options.

A key change had been the adoption of a risk assessment methodology in the audit planning process. A concerted effort had been made when developing the 2005 audit workplan to implement the risk methodology in all missions.

As clarified with the Board, 2005 was the first year that the Office of Audit and Performance Review implemented the new requirement for auditors of nationally executed expenditure to provide quantitative assessment of the financial impact of audit opinions.

Audit procedures and results of the additional audit scope

Urges UNDP and UNFPA to base their oversight and accountability activities on a corporate risk model and develop risk assessment functions in their audit offices

In this regard, its Internal Audit Division I and the Investigations Division conducted a joint assessment of the category A and C duplicate payment issue.

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

Amendments should be made to the Standard Basic Executing Agency Agreement to include assessment of efficiency and all audit findings (annex I, rec. 6 (b)).

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Internal audit

Audit Division

Audit service

Audit services

Audit services

Audit services

Audit services

A. Audit

Audit reports

Audit services .

Audit services

Management audit

Audit services

Audit services

Annex 1. Crosswalk between audit observation initiatives and audit observation

Both the New York and Geneva based Audit Divisions plan to undertake internal quality assessments in preparation for external reviews by professional audit institutes, which will validate the results of the assessment to determine the level of compliance with recommended standards and practices.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit