These include the implementation of a web based audit recommendation tracking dashboard (http audit dashboard.undp.org) to manage corporate audit issues, and the establishment of a quality assurance function within the Bureau of Management (BOM) to analyze systemic issues arising from audit observations.

In addition, the management instructions assist in monitoring compliance with the most common observations made by audit teams of the Office of Internal Oversight Services (OIOS) visiting UNODC field offices. UNODC internal observations are shared with OIOS before audit visits to UNODC field offices are undertaken

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

The observations of the Panel on the accounts of the National Port Authority for 2004, as well as the comments of the European Commission sponsored audit firm Ernst Young, are depicted in annex VI.

Concurs with the need to strengthen analysis of the outcomes of audits nationally executed projects the follow up actions taken by project management to address audit observations and recommendations and requests UNDP, UNFPA and UNOPS to provide adequate training, particularly for field based staff, to interpret and follow up on the audit findings and recommendations

Some speakers said that oversight by regional offices and global awareness of basic programming practices could be improved requested information on the actions undertaken by management and called for urgency in addressing outstanding and persistent audit observations.

Observations

Observations

Observations

Observations

Observations

Observations

The Auditor may make such observations with respect to its findings resulting from the audit and such comments on the Registrar's financial report as it deems appropriate to the Meeting of States Parties, the Tribunal or the Registrar.

Although efforts to reduce their number continue, participant reconciliation exception cases have also been the subject of frequent audit observations owing to the volume of outstanding items and the inherent difficulties in making substantial progress towards an overall reduction.

Preliminary observations

Concluding observations

Audit opinion

Audit process

Audit opinion

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.

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

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

(a) General observations

(b) Systematic observations

Observations and RECOMMENDATIONS

Concluding observations Brazil

Concluding observations Botswana

Concluding observations Croatia

Concluding observations Kyrgyzstan

Concluding observations Angola

State party's observations

Observations on admissibility

Observations and recommendations

Observations and recommendations

Observations and conclusions

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit