The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

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

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

C. Audit reports (departments audit subject)

Summary of audited activities and audit reports

These statements have been examined and include the audit opinion of the Board of Auditors.

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

These statements have been examined and include the audit opinion of the Board of Auditors.

(b) Evaluations of supplier performance indicated instances of discrepancies in terms of quality, defects and substitutions at UNOCI, UNFICYP, UNMISET and UNMIL

Audit opinions qualified by the Board

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

Crosswalk between audit observation initiatives and audit observation

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

The Board will keep this matter under review in its future audits.

These statements have been examined and include the opinion of the Board of Auditors.

North and Central American Affairs Office, Adviser, 1979 82

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

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

Replace the words 400 audit reports with the words 432 audit reports .

The Board will keep this matter under review in its future audits.

These statements have been examined and include the audit opinion of the Board of Auditors.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

P.O. Box 500 A 1400 Vienna, Austria

United Nations Board of Auditors 2002 2003 audit observations

Auditors

1 P 4b 1 GS (OL)

34. Audit.

26. Audit.

19. Audit.

The Court is closely involved in cooperation among national supreme audit institutions and is a member of the International Organization of Supreme Audit Institutions (INTOSAI) and the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS).

Comptroller and Auditor General of India and Chairman United Nations Board of Auditors The President of the General Assembly

The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

The Board conducted not only financial statement audits but also operational and compliance audits.

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

These statements have been examined and include the audit opinion of the Board of Auditors.

Given the auditors right to access such accounts, the audit certification of UNHCR should not be made contingent on the number of audit certificates available at the time of the audit exercise.

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.

64. The Board will keep this matter under review in its future audits.