20. The Economic Commission for Africa should strengthen its internal and accounting controls.

22. The Board noted the improvements effected in internal and accounting controls at ECA.

Internal controls

Initiative Internal controls

Internal controls review

Weak internal controls

Weak internal controls

A. Internal controls

Financial and internal controls management

To fulfill its responsibility, UNHCR operates within prescribed accounting policies and standards and maintains systems of internal accounting controls and procedures to ensure the reliability of financial information and the safeguarding of assets.

New internal controls have been introduced and existing controls and procedures have been reinforced.

Internal controls consist essentially of verification or confirmation.

To fulfil its responsibility, the Organization maintains systems of internal accounting controls, policies and procedures to ensure the reliability of financial information and the safeguarding of assets.

Understanding of internal controls and procedures for financial reporting

The Board was informed that internal controls were now strengthened.

The Board would examine the adequacy of accounting policies and internal controls and ensure that satisfactory procedures have been applied to the recording of all assets, liabilities, surpluses and deficits.

To fulfil its responsibility, the Office of the United Nations High Commissioner for Refugees (UNHCR) operates within prescribed accounting policies and standards and maintains systems of internal accounting controls and procedures to ensure the reliability of financial information and the safeguarding of assets.

5. The internal control system on cash resources has been reviewed and action taken to strengthen internal controls.

5. The internal control system on cash resources has been reviewed and action taken to strengthen internal controls.

A broad concept, internal control involves everything that controls risks to an organization.

An independent expert undertook a thorough review of the internal controls for Atlas.

Since then, the branch office has strengthened its internal controls (ibid., para. 108).

(d) That the internal controls, including internal oversight, are adequate in the light of the extent of reliance placed thereupon.

This resulted mainly from the lack of adequate accounting systems to control and manage UNHCR funds, from serious weaknesses in internal controls and or from a lack of documentation to support the expenditure charged.

Greenhouse gas (GHG) accounting can calculate direct or indirect GHG emissions, which may be used for internal reporting or enterprise carbon accounting.

The segregation of duties, a basic requirement for internal controls, was not always respected.

Assesses if adequate accounting, security and management controls are in place to ensure efficient management of expendable property.

Each manager and supervisor, whether in accounting, administration, programme or budget, is responsible for ensuring adequate management controls.

Each manager and supervisor, whether in accounting, administration, programme or budget, is responsible for ensuring adequate management controls

The Committee may review internal controls and compliance, and has done so for the latter.

(p) Monitor the integrity of the financial statements and internal controls of the United Nations

The audit demonstrated that internal controls in some areas could be strengthened. There was a

Ascertains the adequacy and reliability of internal controls to manage petroleum contracts and fuel usage.

The internal controls at headquarters have been strengthened by increasing staff strength for cash management.

Improved internal controls will bring greater managerial accountability, which is crucial for more efficient organization.

(a) The administration should review its procedures to improve the effectiveness of its internal controls

The audit included a general review of financial systems and internal controls and a test examination of accounting records and other supporting evidence, to the extent the Board considered necessary to form an opinion on the financial statements.

The audit included a general review of financial systems and internal controls and a test examination of accounting records and other supporting evidence, to the extent the Board considered necessary to form an opinion on the financial statements.

Internal controls. All managers must establish cost effective systems of management controls to ensure that United Nations activities are managed effectively, efficiently, economically and with integrity.

(j) Internal controls All managers must establish cost effective systems of management controls to ensure United Nations activities are managed effectively, efficiently, economically and with integrity.

(d) To review the controls, including internal audit, and processes established to properly manage the project.

The Office issued 2,167 recommendations to improve accountability mechanisms, internal controls and organizational efficiency and effectiveness.

Assesses the effectiveness and efficiency of programme implementation and internal controls over the use of resources.

The Division also undertakes independent reviews of the effectiveness of internal controls in the United Nations.

The audit included a general review of financial systems and internal controls and a test examination of accounting records and other supporting evidence to the extent that the Board considered necessary to form an opinion on the financial statements.