This role would in practice focus on audit matters.

The practice helped in maintaining an ongoing dialogue with the Administration on audit issues.

This practice helped to maintain an ongoing dialogue with the Administration on audit issues.

This practice helped in maintaining an ongoing dialogue with the Administration on audit issues.

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

In this context the Board reviewed the adequacy and functioning of the arrangement. 6. The Board continued its practice of reporting the results of specific audits through audit observations and management letters containing audit findings and recommendations to the Administration. The practice helped in maintaining an ongoing dialogue with the Administration on audit issues.

The audit also highlighted the inefficient practice of linking appointment duration to the length of approved extrabudgetary funding.

24. The audit showed that the practice of hiring a significant number of retirees for conference services has continued.

The Board continued its practice of reporting the results of specific audits through management letters containing audit findings and recommendations to the Administration.

The Advisory Committee recommends that this practice be discontinued immediately as it may compromise the role of the internal audit of procurement operations at Headquarters.

C. Audit reports (departments audit subject)

4. The Board continued its practice of reporting the results of specific audits through management letters containing detailed observations and recommendations to the Administration. This practice helped in maintaining the ongoing dialogue with the Administration on audit issues.

80. The Supreme Audit Institution should gear its work towards assessing the adequacy in principle and the effectiveness in practice of existing internal controls in audited organizations.

Crosswalk between audit observation initiatives and audit observation

Audit procedures and results of the additional audit scope

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

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

In accordance with our usual practice, we have also issued a long form report on our audit of the United Nations statements, as provided for in the Financial Regulations.

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

There's no magic it's practice, practice, practice.

The audit was conducted from October to December 1997 at United Nations Headquarters in accordance with the Standards for the Professional Practice of Internal Auditing in the United Nations Organizations.

The Board of Auditors has recently reviewed the practice and procedures with regard to personnel on loan in the context of its audit of the support account for peacekeeping operations.

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

In accordance with our usual practice, we have issued a long form report on our audit of the financial statements of the peacekeeping operations, as provided for in the Financial Regulations.

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

Internal audit ratings