Internal audit function

Audit of the documents reproduction and distribution function

Inadequate staffing for the audit function has resulted in

However, no provision is made for an internal audit function.

In essence, senior management must visibly support internal audit if an effective internal audit function is to exist.

Enterprises with no internal audit function should disclose the reasons for its absence.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

Given the potential variation in the internal audit function among enterprises, it is recommended that relevant details of this function be disclosed.

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.

In the recent past, it has developed the horizontal audit approach to cover comprehensively selected audit areas such as expendable and non expendable property, internal audit function and procurement of goods and services, in all the organizations audited.

11. This function used to be discharged as part of the audit review of activities and operations of the Organization.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

The group recognized that an effective internal audit function plays a significant role within the corporate governance framework of a company.

OIOS assumes the internal audit function for UNHCR on the basis of a Memorandum of Understanding concluded on 24 July 2001.

However, while a few individual senior managers do overtly support and use internal audit, the Board of Auditors has found no general sense of corporate commitment to the internal audit function within the United Nations.

(d) The existing quality assurance function will continue to advise the management team on emerging audit trends, root cause analysis and possible actions

In our view, a strong and independent external audit function should be at the core of the accountability arrangements of the United Nations.

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.

The Committee recommends that the internal audit function in peace keeping operations should be substantially strengthened both in the mission area and at Headquarters.

This has contributed not only to slower execution of the functions just mentioned but also hampered efforts to establish an effective management audit function.

The audit reports also include positive observations, which are issued when all aspects of a particular audited area are found to function fully as expected.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

10. Against this background the Panel very much welcomes any moves to strengthen the function and capacity of the United Nations internal audit and evaluation units.

In the Board apos s view, a strong and independent external audit function should remain at the core of the accountability arrangements of the United Nations.

Audit procedures and results of the additional audit scope

At the same time, the Advisory Committee points out that it supports the need for audit function, including its strengthening and full compliance in peace keeping operations.

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 .