OAPR Office of Audit and Performance Review

(f) To review and approve the audit work plan of OIOS

The Board will review the compensating measures during its next audit.

The Board plans to review this application in its next audit.

The Board will review this further in its 1994 1995 audit.

Audit of the management systems renewal project post implementation review supply module

Audit of the management systems renewal project post implementation review finance module

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

The Board also would review the Inspector General apos s audit and evaluation plans.

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

The Division for Audit and Management Review should not have operational responsibilities (rec. 7 (e)).

14. The Division for Audit and Management Review should not be assigned any operational responsibilities.

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.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

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

However, the Division for Audit and Management Review will continue to monitor activities in these areas.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

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.

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

By implementing the new reporting method, the post will ensure consistency in the review and drafting of audit reports. The incumbent will participate in the annual audit planning process and will monitor the implementation of audit assignments.

The audit committee Charter has been reviewed and revised in line with the United Nations governance review.

In paragraph 300, the Board recommended that UNICEF review the terms of reference of its audit committee in line with the United Nations governance review.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

The Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para. 423) and plan and implement the audit of headquarters offices (para.

The Board will review the above mentioned policy document at its next planned audit visit to UNOPS headquarters.

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

The Office identified specific risk areas by carrying out a risk management review when compiling the audit workplan.

Some members requested confirmation that the Division for Audit and Management Review (DAMR) no longer had operational responsibilities.

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

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

Those steps include peer review of audit files and tasking one staff member with research into emerging best practices.

429), including audit coverage of the Treasury Division (para. In addition, the Office of Audit and Performance Review will leverage the newly implemented software AutoAudit and the use of a revised template of audit reports to closely monitor the timely issuance of audit reports within the standard time frame of three months (para.

Established mechanisms relating to governance include the review and approval by expert intergovernmental bodies of budgets, and their review of performance reports and external and internal audit reports.

Comment by the Administration. The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

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.

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

11. This function used to be discharged as part of the audit review of activities and operations of the Organization.

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.

Additional areas were selected for audit following a review of the office's performance data to identify areas of potentially significant risk.

Audit procedures and results of the additional audit scope