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

(a) Management activities cover the overall policy and planning, organization and audit functions

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).

Following previous external audit recommendations on this matter, UNHCR has introduced a new policy on audit certification for implementing partners which will affect projects as of 1 January 2004.

The Board will review the above mentioned policy document at its next planned audit visit to UNOPS headquarters.

6. Starting on 1 July 1996, OIOS changed its monitoring policy and procedures with regard to the audit function.

C. Audit reports (departments audit subject)

Crosswalk between audit observation initiatives and audit observation

Audit procedures and results of the additional audit scope

Its continuous assessment of the Doha round serves as a useful guide to the negotiations and a development audit of related policy options.

This will typically include units that carry out the functions of executive direction, organizational policy and evaluation, external relations, information, administration and audit.

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Audit opinion

Internal audit

Audit Division

XVI. Audit

Audit services.

Audit services.

34. Audit.

Audit services.

26. Audit.

19. Audit.

Audit Opinion

(c) Audit costs, which cover both internal and external audit costs.

Table 10. Summary by object of expenditure External audit Internal audit

Replace the words 400 audit reports with the words 432 audit reports .

A strong internal audit unit could reduce the audit work required of the Supreme Audit Institution and prevent needless duplication of work.

(b) An audit of the country s FDI policy framework and administrative structures and procedures, identifying how legislative, administrative and institutional structures can be made more consistent

The audit also indicated a need for policy guidelines for ensuring proper and adequate dissemination of published materials in order to fully realize the programme objectives.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Internal Audit Divisions

Audit of payroll

Audit and Inspection