where a qualified audit report, a disclaimer or a audit report with adverse opinion is received, special verification by the certified accountants shall be needed to confirm that the major impact of the events related to the qualified opinion, the adverse opinion or the disclaimer have been eliminated and will be eliminated through the transaction

Audit opinion

Audit opinion

We believe that our audit provides a reasonable basis for the audit opinion.

Our responsibility is to express an opinion on these financial statements based on our audit.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

The situation which had prevented the Board from expressing an audit opinion on the accounts of the United Nations Office for Project Services (UNOPS) was of great concern.

Water's adverse impact

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

The Auditor may draw the attention of the Tribunal and the Meeting of States Parties to any denial of information classified as privileged which, in its opinion, was required for the purpose of the audit.

Audit process

External audit

Internal audit

Audit costs

Audit Division

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

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

In that connection, the impact of Israel's continued construction of the separation wall had been particularly adverse and it was therefore imperative that Israel should comply with the advisory opinion of the International Court of Justice on the subject.

The representative of Turkey had expressed concern about 4 of the 16 reports, but he wished to point out that the Board had been unable to express an audit opinion only in the case of UNOPS.

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

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

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 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.

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.