H. Independence of external auditors

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

Enhanced independence and integrity of the audit institutions ___________

Auditors' independence is a prerequisite for the reliability and credibility of the audit of financial statements.

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

2005 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 4

1995 36 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

1997 23 Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 11 4

A principles based approach to auditor independence (as set out in the EC's 2002 recommendation on auditor independence and in the IFAC Code of Ethics) is valued for its adaptability to new practices.

Independent audit advisory committee

6. Emphasizes that the Board of Auditors shall be completely independent and solely responsible for the conduct of the audit

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Strengthen independence of oversight and auditing

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 129

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers

Independence and impartiality of the judiciary, jurors and assessors and the independence of lawyers 11 129

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

Independent Audit Advisory Committee

1996 34. Independence and impartiality of the judiciary, jurors

The difficulty of establishing guilt and or responsibility with regard to crimes of sexual violence

Another speaker queried whether the endorsement of audit guidelines by division directors compromised the independence of the audit process and investigations.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

1996 34. Independence and impartiality of the judiciary, jurors and assessors and

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Cooperatives are audited by the Independent Audit Service for the Cooperative Societies.

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

recognized in the Spanish Constitution, which guarantees its independence has the highest level of professional competence and, in addition, substantial experience of auditing international organizations.

In some countries, however, the internal audit units may lack independence, be weak or non existent.

Noting that the United Nations Board of Auditors is independent and is solely responsible for the conduct of its audits.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

The above arrangements for the Independent Audit Advisory Committee would be subject to review in the context of the above mentioned comprehensive review of governance arrangements, including the independent external evaluation of the auditing and oversight system.

(a) Revised terms of reference for the Independent Audit Advisory Committee

Accordingly, most governance codes and guidelines define procedures for enhancing the independence, objectivity and professionalism of the external audit.

2. The accounts of the implementing partners relating to UNHCR funds should be regularly audited by independent audit authorities.

FEE (2003a), for example, recommends that a principles based approach used for assessing the independence of external auditors (see section H below) can also be usefully applied to the assessment of independence among non executive (supervisory) directors.

These include proposals for a comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system, and proposals for an independent audit advisory committee, as summarized below.

We emphasize the need to build a culture of accountability and integrity in the Organization and resolve to strengthen oversight by ensuring the independence of the Office of Internal Oversight Services through the creation of an independent audit advisory committee.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

D. Independent review

The principles based approach sets out the fundamental principles that must always be observed by the auditor and considers the threats and safeguards (including restrictions and prohibitions) to be in place to ensure the auditor's independence and objectivity.

LISCR has not had an independent audit since 2000, the year it was created.

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).