Conducting desk research, audits and analysis of available and appropriate information that would provide information on the performance of the sectors.

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.

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

Audit opinions qualified by the Board

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.

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

(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 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.

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

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

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.

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.

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.

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

C. Audit reports (departments audit subject)

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.

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.

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

United Nations Board of Auditors 2002 2003 audit observations

Summary of audited activities and audit reports

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).

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

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

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.

Nuclear warheads still number in the thousands.

It's insane to plan escapes.

There were two audits of the Mission during June 1996 and May June 1997 by a visiting audit team, in addition to the audits conducted by the resident auditor.

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.

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

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.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

(c) Audits to be carried out by resident auditors in the peacekeeping missions.

Audit procedures and results of the additional audit scope

Crosswalk between audit observation initiatives and audit observation

Lens aperture as f number

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.

Audit of the medical insurance plan

Agency audits

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

The Committee was informed by the Audit Operations Committee of the Board that the Board would review this report of the Secretary General in conjunction with the next audit of peacekeeping operations.