在 英语 中使用 Internal audit function 的示例及其翻译为 中文
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Programming
In mid-2007 UNOPS established an internal audit function, reporting directly to the Executive Director, to strengthen objective examination of the organization and its projects.
As indicated in paragraph 90 above, the Standing Committee agreed that the internal audit function should continue to be assigned to OIOS for the biennium 1998-1999.
The Board' s review of UNDP' s internal audit function revealed the following.
A key component of internal control and governance is the existence of an appropriate and adequate internal audit function.
The UNHCR audit service of the United Nations Office of Internal Oversight Service(OIOS) assumes the internal audit function for the Office.
In performing its internal audit function, the Internal Audit Office adheres to the standards of the Institute of Internal Auditors, which were adopted by the representatives of the Internal Audit Services of the United Nations system of organizations.
As outlined in resolution 48/218 B, the internal audit function is the responsibility of the Office of Internal Oversight Services, which has operational independence under the authority of the Secretary-General in the conduct of its duties.
The Board had noted that under a 1997 memorandum of understanding, the Office of Internal Oversight Services assumed the internal audit function, through its Iraq Programme Section.
Apart from monitoring the effectiveness of DyStar's internal control processes and internal audit function, they also evaluate the independence and objectivity of external auditors.
Recognizes that the independence of the internal audit function and the transparency with respect to audits, financial reporting, risk management and internal controls strengthen accountability and increase public confidence;
All of the organizations reviewed have established an internal audit function, save one: the United Nations World Tourism Organization(UNWTO), which joined the United Nations system as a specialized agency in 2003.
However, the report highlighted, inter alia, matters that might affect the internal audit function at UNOPS, and in particular the function and mandate of the Committee, which are summarized below.
As part of strengthening the internal audit function, a peer review process requires internal audit to undertake an assessment of its quality practices as measured against the Institute of Internal Auditors standards.
Recognizes that the independence of the internal audit function and transparency with respect to audits, financial reporting, risk management, and internal controls strengthens accountability and increases public confidence;
The Executive Board may wish to:(a) take note of the annual report of the Internal Audit Office for 2007; and(b) express continuing support for the internal audit function of UNOPS.
The Board recommends that UN-Women assess the level of capacity and capability required to effectively perform the internal audit function in view of the growth of its audit and advisory services requirements.
Following Rule 2302 of its financial regulations and rules, the internal audit function of the Entity is performed under a service-level agreement by the Office of Audit and Investigations of UNDP.
The Secretary recommended that the internal audit function continue to be assigned to OIOS, noting that OIOS had performed the function only since September 1996 and that there had been positive developments.
Bringing the internal audit function in-house is a key component of establishing an integrated oversight office to encompass the various functions(internal audit, inspection, investigation, and possibly- subject to further review- evaluation).
The internal audit function of UNRWA was also reviewed in detail, and several recommendations were made, in, inter alia, the areas of the use of technology, reporting and quality assurance.