Documents

Description

As per the recommendation of the External Auditor's Report of June 1997, the Internal Oversight Service of UNESCO (IOS) carried out an Audit to review the effectiveness of controls in the major administrative/operational procedures in the WHC secretariat in Paris. This document contains a Summary of the IOS final report on this audit. IOS concluded that while there was compliance with established policies and procedures in a number of areas, there was a need to strengthen internal controls in many others. IOS made 11 recommendations categorised a "fundamental", 42 as "significant" and 11 as "merits attentions". WHC is firmly committed to implementing these recommendations.