The area involves great financial exposure and is thus a traditional subject of audit.

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

Efforts to strengthen the audit functions have been undertaken, including the establishment of an Audit Committee.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

An amount of 66,700 is also included for external audit under line item 10 (a), audit services.

An amount of 24,100 is also included for external audit under line item 10 (a) audit services.

There is a basic view that real value involves making things, involves labor. It involves engineering.

where the offence is transnational in nature and involves an organized criminal group.

Presently there is only one case before the Court, which involves an appeal.

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.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

(c) hazardous activity means an activity which involves a risk of causing significant harm

Oversight is an activity that involves consideration of the outputs of the monitoring process.

This involves

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

(c) An informal consultation on UNDP and UNFPA audit reports

That is an obligation that is primarily humanitarian in nature but that also involves prevention.

For others however, implementing and maintaining an EMS involves a complex and time consuming documentation process.

An external audit was something completely separate from and outside the management structures of an organization.

This one involves men.

It involves gravitational waves.

It involves two systems

It therefore did not constitute an audit committee in line with best practices, although it was a commendable internal forum for audit follow up.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

Restoring public confidence after an internal conflict involves civic participation, where the role of women is essential.

Registration involves obtaining an Australian Business Number (ABN) and being included on the Australian Business Register (ABR).

An example of such cooperation involves the NRCT National Space Development Agency of Japan (NASDA) pilot project.

C. Audit reports (departments audit subject)

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.

This provides an overview of the tools and processes in place to analyse, track and manage external audit recommendations and corporate audit issues at UNDP.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

(g) An increase of 149,800 for audit costs, owing to the proposed changes in the UN UNJSPF cost sharing arrangements, comprising 141,000 under external audit and 8,800 under internal audit (see paras. 161 and 166, table).

For these, UNHCR therefore had no evidence that an audit had been conducted.

They provided an opportunity to undertake a development audit of the Doha negotiations.

In paragraph 272 of the report, UNFPA agreed with the Board's recommendation that it (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

In paragraph 272, UNFPA agreed with the recommendation of the Board of Auditors to (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

There is an international dimension to this trafficking, which involves nationals from many members of the international community.

They requested the status of efforts to recruit an Audit Section Chief, and sought a management response to the internal audit report at a future session.

XVIII. Recommendation 52. The Division for Audit and Management Review s non audit function of updating manuals should be transferred to an operational unit (para. 14 (a)).

It involves limited raw materials.

That case involves Prefect Karera.

Crosswalk between audit observation initiatives and audit observation

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

In such a speculative climate, the Group conducted an audit of FACI air assets.