Internal audit

Internal audit

Internal audit

Internal audit

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Internal audit ratings

Internal audit function

Internal Audit Divisions

Internal Audit Division

G. Internal Audit

INTERNAL AUDIT DIVISION

G. Internal Audit

Internal Audit Division

(ii) Internal audit

Internal audit coverage

Improvements involve better documentation of internal controls, follow up on audit recommendations, whether external or internal, review of the staffing of the Division responsible for internal audits, and better planning of 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

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

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.

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

(e) Review reports by the internal and external auditors and follow up on audit observations and control issues

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

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

(UN A 41 813) Internal Audit Division

(UN A 48 823) Internal Audit Division

A. Internal audit resources . 36 40 10

Comment by the Administration. The UNFPA internal audit will review and verify the data during the third quarter of 2005.

22. Internal audit coverage of ITC during the 1992 1993 biennium mainly comprised a review of 10 technical cooperation projects.

61. Internal audit coverage of ITC during the 1992 1993 biennium mainly comprised a review of 10 technical cooperation projects.