45 posts in the Office of Internal Oversight Services (including the transfer of 10 Resident Auditor posts to the support account from mission budgets)

Lead Auditor

Lead Auditor

External Auditor

EXTERNAL AUDITOR (item 4)

Appointment of an External Auditor

v. Appointment of an External Auditor

C. Function of the Auditor General

The Executive Committee disagreed, noting that this might encourage poorer performance on those matters The evaluators recommended that the Executive Committee should engage an independent auditor to assist with account reconciliation.

APPOINTMENT OF AN EXTERNAL AUDITOR (item 12)

MS. EVA LINDSTRÖM, AUDITOR GENERAL OF SWEDEN

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Mr. NAQVI (Pakistan), speaking on behalf of the Asian Group and referring to item 4 (e) ( Appointment of an External Auditor ), said that the Group reiterated its support for the candidature of Mr. Guillermo N. Carague, Chairman of the Philippine Commission of Audit, for the post of External Auditor, taking into account his qualifications and experience.

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor.

a Excludes 3 international and one national staff for the office of the Resident Auditor, Office of Internal Oversight Services, to be funded from the Support Account for Peacekeeping Operations from 1 July 2005.

Auditor General of the Republic of South Africa

Auditor General of the Republic of South Africa

Appointment of Auditor for financial years 2005 2008

Auditor General of the Republic of South Africa

Candidatures for the appointment of an External Auditor.

c Excludes the Office of the Resident Auditor.

Reports of the auditor for 2002 and 2003

Implementation of the recommendations of the External Auditor.

Candidatures for the appointment of an External Auditor

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.

It assumed that in his future work the Director General would take into account the comments made by the External Auditor, and that in subsequent reports he would inform the Board of any measures taken.

The special account for BMS was also reported and duly audited by the External Auditor, as shown in document IDB.29 3 PBC.20 3 (annex IV, note 3(b)(ii) to the financial statements).

The Auditor General of the Republic of South Africa

Implementation of the recommendations of the External Auditor (item 4)

Item 7. Implementation of the recommendations of the External Auditor

Item 4. Implementation of the recommendations of the External Auditor

Appointment of an auditor for the financial period 2005 2006.

The interim report of the External Auditor will include the Director General's observations on the implementation of the recommendations of the External Auditor. Thus, the Board will have before it

(e) APPOINTMENT OF AN EXTERNAL AUDITOR (continued) (GC.11 CRP.6)

Interim report of the External Auditor on the accounts of the

The Tribunal may make proposals regarding the appointment of the Auditor.

Both for the RPTC and BMS, the ongoing status report on the balances and utilization of the funds on the special account will be reported after the completion of the current biennium along with the report of the External Auditor.

Documents IDB.30 5 PBC.21 5 and Add.1 provided information on the candidatures for the position of External Auditor, including the nomination of Ms. Eva Lindström, Auditor General of Sweden.

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (PBC.21 8 IDB.30 8)

(Signed) Shauket A. Fakie Auditor General of the Republic of South Africa

(b) Financial statements submitted to the Auditor for all accounts shall include

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.