The audit committee Charter has been reviewed and revised in line with the United Nations governance review.

Independent Audit Advisory Committee

Independent audit advisory committee

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

Audit of the Committee on Contracts

Audit of the Committee on Contracts

Audit of the Committee on Contracts

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

In 2004, OIA revised the Charter of Authorities and Responsibilities of the Office of Internal Audit.

Periodicity 1. Military Staff Committee Charter

(b) Travel expenses related to the newly established Audit Committee

Provisional terms of reference for the independent audit advisory committee

Mr. Martin Sinclair, Chairman, Audit Operations Committee, Board of Auditors

(a) Revised terms of reference for the Independent Audit Advisory Committee

1. Mr. Martin Sinclair, Chairman, Audit Operations Committee and Director of External Audit, United Kingdom of Great Britain and Northern Ireland.

REPORT OF THE SPECIAL COMMITTEE ON THE CHARTER

30. The Audit Operations Committee also discussed the role and terms of reference of the Committee on Contracts.

The Committee intends to continue to monitor the adequacy of the audit fee.

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

A. Special Committee on the Charter of the United

The definition of an internal audit charter is part of this complex undertaking, which UNFPA expects to carry out in 2006.

The annual management plan and the audit plan were reviewed by the Audit Committee at the outset of the year and progress was monitored at each meeting of the Committee throughout the year.

It is therefore proposed that the formal title be the Independent Audit Advisory Committee.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

Prior membership of an audit committee of a private corporation or public sector body

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

Two issues within UNHCR relate to that recommendation the Oversight Committee and internal audit ratings.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

While the Committee commends the emphasis on audit and compliance functions, the Committee does not at this stage recommend that the audit function be carried out by resident field staff the services could be provided from Headquarters.

Since May 2005, UNHCR's Oversight Committee systematically reviews all internal audit reports with below average rating.

Audit procedures and results of the additional audit scope

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

Taking this into account, the Advisory Committee recommends, at this stage, that the audit function be provided through audit teams that should visit the Mission from time to time.

REPORT OF THE SPECIAL COMMITTEE ON THE CHARTER OF THE UNITED NATIONS

REPORT OF THE SPECIAL COMMITTEE ON THE CHARTER OF THE UNITED NATIONS

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit

Audit opinion