Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team.

C. Measures to improve the quality of external audit work

OIOS used these survey forms to assess the overall quality of its audit process.

31. The quantity and quality of staff resources of the Internal Audit Division should be strengthened in order to ensure adequate audit coverage.

The current high turnover of professional resident auditors has substantially affected the quality of their audit reports.

230. In the 1992 1993 biennium, the National Execution Audit Section (NEXAS) of the Division for Audit and Management Review continued to seek improvements in the quality of governments apos audit reports and their timely submission.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

Donors will need to ensure that a credible audit and quality control mechanism is introduced to maintain public confidence.

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

Past experience with the reporting functions in the Internal Audit Division has demonstrated a need for the development and implementation of reporting standards for use by resident auditors in preparing audit reports and throughout the Division, ensuring consistency of content and quality of audit reports.

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

(d) The existing quality assurance function will continue to advise the management team on emerging audit trends, root cause analysis and possible actions

The corporate structure will comprise the executive office, audit, a strategic analysis unit and a product service performance unit responsible for assessment and quality control.

The Panel believes that the quality and scope of the work carried out by internal audit needs to be brought up to best professional standards.

To address the concerns of the Board of Auditors and the Pension Board on the quality of pension data submitted by the participating organizations, the Fund requested the Internal Audit Division to conduct an audit of the pension data reporting system.

Audit procedures and results of the additional audit scope

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

He drew attention to Atlas quality control mechanisms to track audit recommendations and identify common trends, noting that the internal control framework was an evolving document.

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Internal audit

Audit Division

Audit service

Audit services

Audit services

Audit services

Audit services

A. Audit

Audit reports

Audit services .

Audit services

Management audit

Audit services

Audit services

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.

She has quality. Quality.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.