(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.

Introducing or strengthening existing independent auditing institutions or bodies that vet public expendi tures

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

The Supreme Audit Institution should ensure that it has access to internal auditor reports, related working papers and audit resolution information.

These statements should be supported by audit certificates provided by the external auditors of the agencies concerned.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

Protection of mothers and children and enhancement of their roles and their status within the family unit.

Internal control has long been of interest to the members of the International Organization of Supreme Audit Institutions (INTOSAI).

Agency audits

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).

The Supreme Audit Institution has a vested interest in ensuring that satisfactory internal controls exist in the organizations it audits.

Internal audit function

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

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.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

The audit was carried out in accordance with Article XI of the Financial Regulations of UNIDO and the additional terms of reference governing external audit contained in the Annex thereto, as well as the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and conforms to International Standards on Auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

All Commonwealth agencies were audited by the Australian National Audit Office.

83. The Supreme Audit Institution should ensure that satisfactory internal controls exist in key facets of the auditee s operations.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

It is also devising programmes to build capacity of developing countries' audit institutions to engage civil society in auditing performance related to service delivery.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

(6) coordinating with the related organs in carrying out such work as auditing, evaluation and financial supervision and so on.

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.

(e) Regularity and extent of audit by an independent body

T. Board of Auditors and Panel of External Auditors of the United Nations, the Specialized Agencies and the International Atomic Energy Agency

(d) To consider and report to the General Assembly on the auditors reports on the accounts of the United Nations and of the specialized agencies.

The Board also noted that the computer programmes, which were operational in various divisions, had no audit trails built into them.

International Organization of Supreme Audit Institutions

Greater use should be made of computer assisted audit techniques.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

It has also emphasized the importance of the review by intergovernmental bodies of relevant portions of the medium term plan.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

A total term of six years had become broadly accepted by international organizations, as well as the International Organization of Supreme Audit Institutions, to allow an External Auditor to develop a comprehensive understanding of an organization, establish sound relationships and follow through on audit findings.

(i) Biennial management plan (2004 2005) strategic plan (2004 2007) report of the external auditor on the review of the WFP human resources strategy second progress report on the implementation of the recommendations in the 2000 2001 audit report of the external auditor best practices in oversight mechanisms (WFP EB.3 2003 4 A, 5 (A,B,C,D) 2)

See the part of Other Important Issues in this Report for detailed explanation.

Halt the machine

Turn Off Computer

turn off computer

Shutdown the computer

Given the potential variation in the internal audit function among enterprises, it is recommended that relevant details of this function be disclosed.

(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

The defendants replied that the public security organ's judicial audit came to the conclusion that Mr. Dong and the accountant embezzled and appropriated over RMB 29 million of funds.