It is envisaged to establish a compliance unit within the Audit and Compliance Division.

The setting or compliance with international internal or external audit standards

He said that overall compliance with audit recommendations was very high.

He said that overall compliance with audit recommendations was very high.

A comprehensive audit approach, which integrates financial, compliance and value added aspects, is being followed.

(c) Examine the single audit principle so as to ensure full compliance therewith

They encouraged UNFPA and UNDP to establish criteria to rate audit compliance of country offices objectively.

The UNFPA Audit Services Branch will communicate these guidelines to country offices and monitor compliance with the guidelines.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

With the establishment of the Office for Inspections and Investigations, the compliance aspect of audit will be strengthened and expanded.

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

The guideline will be communicated by the Audit Services Branch to the country offices and will be monitored for compliance.

Commensurate with support resources allocated to it, the Audit and Compliance Division will increase its audit coverage of extrabudgetary activities to meet the concern expressed by the General Assembly and the Advisory Committee on Administrative and Budgetary Questions.

Compliance by country offices with national execution and non governmental organization audit requirements is reflected in the annual performance evaluation of UNFPA Representatives.

In the area of compliance, the Audit and Compliance Division will examine the extent to which policies, procedures, regulations and rules have been complied within offices away from Headquarters and high risk operations, determine the causes and recommend changes as appropriate.

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.

Audit procedures and results of the additional audit scope

While the Office as a whole is based in New York, the Audit and Compliance Division maintains sections at the United Nations Offices at Geneva and Nairobi.

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 and Inspection

Assists OAPR in identifying systemic trends and emerging corporate issues based on the results of the country office audit Assists the respective business divisions and content experts in understanding the root causes of compliance issues as reported by the internal and external audit team.

The Audit and Compliance Division will increase its coverage of peace keeping and humanitarian assistance operations, which have increased in complexity and significantly grown in number, volume and geographic dispersal.

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.

This integral module completes the previously mentioned electronic trading system and allows the Investment Management Service and its Compliance Section to audit and set up more than 1,000 transaction rules.

Compliance by country offices with nationally executed expenditure and the audit requirements of non governmental organizations has also been reflected in the annual performance evaluation of UNFPA representatives.

Annual report and audit

(c) Audit and Inspection

Internal audit and oversight

In discharging these activities, an interdisciplinary approach will be followed involving staff from several areas of work, namely, audit, compliance, management improvement, inspection of programme performance, evaluation and investigation.

The main objective of the audit is to determine whether the resources provided for strengthening security and safety were utilized as intended and managed efficiently and effectively in compliance with established procedures.

NEXAS continued to evaluate audit reports, carry out audit missions when required, make recommendations for improvements and introduce additional audit scopes.

Policies and compliance

Legal and compliance

The results of the assessment will be validated by an external reviewer to determine the level of compliance with recommended standards and practices and provide recommendations for enhancing the UNHCR Audit Service.

(i) Accountability, audit and oversight

C. Evaluation, monitoring and audit

D. Audit and finance personnel

Audit and Management Control Division

The Audit Services Branch also developed a checklist of standard requirements to assist country offices in monitoring compliance with the requirements and communicated it to country offices on 10 March 2005.

3. The Audit and Compliance Division conducts independent audits in conformity with generally accepted auditing standards of all United Nations activities world wide for which the Secretary General has administrative responsibility.

It should also include an audit plan that incorporates a regular mechanism for checking the level of compliance with regulatory conditions and the environmental performance of all components of the operation.

Director, Compliance and Facilitation

Risk and Compliance Section

Risk and Compliance Section