1. Internal Audit Office 1 882 10

5. Internal Audit Office 2 234 10

RBAP Regional Bureau for Asia and Pacific

4.9

The Office of Internal Audit provides secretariat support

The Office of Internal Audit is an independent function in UNICEF.

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 Audit Office also began functioning from Amman in July 1993.

As noted in paragraph 17, an exercise in 2003 established that there is general agreement between OIA and UNICEF management on the ratings OIA assigns to observations.

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

The Office of Internal Audit is responsible for assisting management in the effective performance of its responsibilities.

The Internal Audit Office was, however, handicapped by the resignation of the EDP auditor.

The Office of Internal Audit reports directly to the Executive Director, and, for administrative purposes, to the Deputy Executive Director, Operations.

The internal audit functions of the Office are indicated in paragraph 1 (c) (ii) of the draft resolution.

Scope of audit

Agency audits

C. Audit opinion

10. The Financial Regulations and Rules of the United Nations will apply to the administration of the Fund, including the procedures for audit.

At present, there is no existing guide and the Civilian Police Division lacks the capacity to develop such a guide.

In addition, the Associate Administrator chairs the UNDP Oversight Group comprised of the Office of Audit and Performance Review (OAPR), the Evaluation Office and the Operations Support Group.

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

Satisfactory All aspects are generally functioning well however, one or more medium (and in some instances high ) level risk was identified that limits the office's potential for achieving the performance and or compliance objectives of the audited area.

OIOS Audit Service

UNHCR Audit Service

Internal Audit Divisions

The revision looks invalid.

INTERNAL AUDIT DIVISION

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

OIOS, UNHCR Audit Service

Headquarters audits

Statement of the Core Budget Administration Account 11

Select for revision A

Select for revision B

G. Internal Audit

G. Internal Audit Division 5 117.0 1 482.9 6 599.9 G. Internal Audit Division

(g) Internal Audit Committee.

Fraud auditing

Management auditing workshop

Innovations in contract audit

AMIAD Internal Audit Division

A. Internal audit resources

B. External audit resources

Audit objectives and approach

Audit expenses 7 195.90

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.