Global audit of field security management

Global audit of field security management

Field audits completed in 2004 risk management ratings and estimated audit staff person days per audit

Global audit of field security management (A 59 702)

Previous positions include Law Interpretation Division and Audit of all areas of income tax.

Global audit of field security management (continued) (A 59 702)

C. Analysis of audit findings underlying causes from field offices

Audit of the migration of the field assets control system database

Table 3 Major underlying causes for field audit observations in 2004

(b) The UNHCR section of the Internal Audit Division develops an audit strategy where, in a given year, the section concentrates its audit in one specific area to ensure wider coverage of field offices and to achieve tangible audit results.

In 2004, OIA continued the practice of ensuring that draft audit reports are always issued and discussed before an audit team leaves a field location.

UNODC internal observations are shared with OIOS before audit visits to UNODC field offices are undertaken

The resident auditor will issue audit notes, recommendations, etc., to the responsible officers in the field.

The candidate, as President of the Court of Audit of Spain the supreme institution in its field,

In field offices, UNHCR continues to implement the course of action as indicated in the audit report.

The new approach is to keep the documentation in the field offices but to contract with an internationally reputable audit and accounting firm to provide a range of audit and accounts examination services in each field office on a regular basis.

These actions have all contributed to the positive record of attention to audit recommendations, particularly among field offices.

(ii) The UNHCR Section of the Internal Audit Division should have as one of its audit priorities next year the strengthening of internal controls on cash resources in field offices.

Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

The Advisory Committee was informed that the Board was currently reviewing the estimated audit costs of the field missions and Headquarters activities to reflect the planned expanded audit coverage for 1994 1995.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

OIOS has requested additional resources to obtain audit expertise in this field and will continue to monitor this critical area.

(h) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

For the ensuing year, the audit should be focused on the strengthening of internal controls on cash resources in field offices.

The new UNFPA Internal Audit Section apos s coverage of the field offices in 1993 was a considerable improvement on 1992.

In addition, the Section monitors field accounts, consults with field missions on accounting issues, provides policy guidance, prepares critical analyses and reconciliations and supports the resolution of weaknesses and audit concerns.

Audit procedures and results of the additional audit scope

4. The audit was carried out at UNRWA headquarters at Vienna and at the field offices in the West Bank and Gaza.

For example, audit, entry and annual fees, tax on business profit, prudential requirements such as minimum capital, bank guarantee and minimum managerial experience as required in some States.

While the Committee commends the emphasis on audit and compliance functions, the Committee does not at this stage recommend that the audit function be carried out by resident field staff the services could be provided from Headquarters.

(e) To provide support to field evaluative activities, in close collaboration with the Office of Internal Audit and Programme Division, and to conduct joint evaluations with field offices, concerned Governments and donor agencies

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