The Board was informed that internal controls were now strengthened.

The board should report on internal control systems designed to mitigate risks.

In paragraph 317, the Board recommended that the UNICEF Office of Internal Audit take steps to improve its internal quality assurance processes.

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

The Board understands that the Internal Audit Section has started looking into the internal controls on cash resources in field offices, on a priority basis.

The Board also recommends that ITC monitors internal audit activity against the agreed plan of work.

The Board considers that ITC has taken the necessary action to strengthen its internal control procedures.

The Board noted that the missions had taken steps to implement most of the internal audit recommendations.

The Executive Board adopted decision 2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight.

The Executive Board adopted decision 2005 19 on internal audit and oversight for UNDP, UNFPA and UNOPS.

The Board was informed that the internal controls have been strengthened to prevent similar cases in future.

The Board followed up on its previous recommendation on the strengthening of internal systems for analysing aviation activities.

The Board believes strongly that the internal and external audit functions are separate because they fulfil different roles.

The internal control systems and financial records are subject to reviews by the Office of Internal Oversight Services and the United Nations Board of Auditors during their respective audits.

The Board notes that UNOPS has not developed a comprehensive internal control framework that covers all modules of Atlas.

The helicopter had no passengers on board but carried full internal fuel tanks and approximately 300 kilograms of salt.

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

(e) Providing an open avenue of communication between the governing board, management and the functions of internal and external audit

The Office of Internal Oversight Services reported to the Board that it felt that this would infringe on its independence.

The Board has commented regularly on weaknesses in the internal control procedures for safeguarding the assets of the United Nations.

The Board has commented regularly on weaknesses on the internal control procedures for safeguarding the assets of the United Nations.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

Such invitees may include representatives of the United Nations Board of Auditors and the Under Secretary General for Internal Oversight Services.

Following an internal review of its evaluation function, UNCDF seeks approval by the Executive Board of revisions to its evaluation policy.

162. The Board recommends compliance with internal control procedures in procurement, especially the matching of deliveries against invoices prior to payment.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

The Board previously reported that the Office of Internal Oversight Services had reviewed rations management at some missions (see table II.27).

The Board recommends that the Office of Internal Oversight Services refine its basis for allocating resources for the audit of peacekeeping missions.

The Board recommended compliance by UNOSOM with internal control procedures in procurement, especially the matching of deliveries against invoices prior to payment.

The Board is concerned to note that ITC did not receive wider internal audit coverage in 1992 1993 (paras. 61 to 63).

In the Board apos s view, the Financial Regulations and Rules represent only the minimum standards consistent with maintaining sound internal controls.

The Board was informed that the Administration had taken steps to address the internal control weaknesses brought to light by this case.

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.

Internal module representation, internal module model

The Board considers that, given the scarcity of internal audit resources, the staff concerned could be utilized more effectively on direct audit work.

In the course of the audit, the Board noted weaknesses in internal control procedures for the receiving and recording of supplies and equipment.

2. Takes note with satisfaction of the approval of the United Nations Joint Staff Pension Board of an internal audit charter, which recognizes and incorporates policy changes for the Office of Internal Oversight Services of the Secretariat

In 2004, as approved by the Executive Board in January 2004, UNOPS proceeded with the implementation of an internal change process (DP 2004 7).

Stresses the importance of adequate follow up to the recommendations by the United Nations Board of Auditors, in particular in improving internal management control

Comment by the Administration. UNU has solicited the advice of the Board of Auditors and the Office of Internal Oversight Services on this issue.

The Board notes that for the past several years the internal audits of the activities of the UNJSPF have been infrequent and coverage inadequate.

Internal

63. To ensure that ITC receives an internal audit service commensurate with the post they finance, the Board recommends that ITC and the Internal Audit Division agree on an annual work plan, timetable and budget specifically for the organization.

(f) Obtain and review an annual formal activity report from the United Nations Board of Auditors that includes information on its internal quality assurance procedures