Internal audit function

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

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

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.

Internal audit

Internal audit

Internal audit

Internal audit

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

Internal audit ratings

Internal Audit Divisions

Internal Audit Division

G. Internal Audit

INTERNAL AUDIT DIVISION

G. Internal Audit

Internal Audit Division

(ii) Internal audit

Internal audit coverage

Internal audit and oversight

INTERNAL AUDIT DIVISION 520

A. Internal audit resources

On internal audit coverage

G. Internal Audit Division 5 117.0 1 482.9 6 599.9 G. Internal Audit Division

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.

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

Table 1 Internal audit ratings

Internal audit activities in 2004

25G. Internal Audit Division 2

G. Internal Audit Division, Headquarters

SECTION 25G. INTERNAL AUDIT DIVISION

Organizational unit Internal Audit Division

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

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.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

Programme Component B.2.2 Internal Audit

Internal audit and corporate risk management

Item 13 Internal audit and oversight

H. Internal audit . 326 330 86

G. Internal Audit Division 41G 40

Roles of external and internal audit

(UN A 41 813) Internal Audit Division

(UN A 48 823) Internal Audit Division

A. Internal audit resources . 36 40 10