Although there are detailed requirements concerning environmental policies, programmes, management systems and environmental auditing, the specific environmental criteria to be fulfilled depend on the regulatory requirements relevant to the site or country and the company apos s environmental policy and targets.

Lynis auditing tool

25. The main difficulties faced by SMEs in implementing an EMS relate to lack of awareness of environmental issues, the initial environmental assessment, devising appropriate policies and programmes to implement the EMS, the actual implementation of the EMS, and problems related to environmental auditing.

Security auditing tool (root)

Egypt, Central Auditing Organization

In addition, there are three auditing standards ISO 14010 (general principles), ISO 14011 (auditing of EMS) and ISO 14012 (qualification for environmental auditors) for internal and external parties to determine if all the required EMS elements are present and operating effectively in an organization.

Strengthen independence of oversight and auditing

We take care of your auditing.

This may be assisted by systematic auditing.

This will facilitate management, reporting and auditing.

(3) auditing results of its annual financial report

Management should therefore restructure auditing with a view to improving coverage of field peacekeeping activities and developing benchmarks and parameters to facilitate future auditing.

World Bank (2004c). Accounting and Auditing ROSC for India.

World Bank (2004d). Accounting and Auditing ROSC for Mexico.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing, while the latter may, in light of the compliance risk monitoring situation, take the initiative to propose suggestions to the former.

World Bank (2003e). Accounting and Auditing ROSC for South Africa.

(e) Common Auditing Standards (E CN.7 1997 CRP.17)

(f) Common auditing standards (E CN.7 1997 CRP.17)

World Bank (2004a). Implementation of International Accounting and Auditing Standards Lessons Learned from the World Bank's Accounting and Auditing ROSC Program. Hegarty, Gielen, Hirata Barros, World Bank.

Article 69 An enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.

(c) A system of accounting and auditing standards and related oversight

FDA remains in place, auditing concessionaires' forestry practices and tax assessments.

A wide range of skills and knowledge is needed for auditing.

They wear uniforms, use official stationery and have recently established auditing systems.

The second is the difference between legal and auditing standpoints and perceptions.

Methodologies for the verification and auditing of actual emission reductions or removals ..

It has facilitated the auditing process, and managed the reporting on voluntary contributions.

He and his team had significant experience in the auditing of international organizations.

In case the accounting firm conducting the auditing work issues an auditing report with explanatory statements, reserved opinions, inexpressible opinions or negative opinions, the following statement shall be added to the important notes

A provision of 600,000 is made for auditing, investigation and oversight services provided by OIOS, as well as the reimbursement of costs incurred by the Board of Auditors for auditing the Fund of UNDCP.

XX Accounting Firm has issued an auditing report with clean opinions for this Company.

LISCR should be audited by a reputed international auditing firm without any further delay.

Introducing or strengthening existing independent auditing institutions or bodies that vet public expendi tures

In several instances, the auditing firms asserted that the financial statements were authentic and contemporaneous.

Staff skills will be upgraded substantially through advanced training in forensic auditing, ICT and communications.

Methodologies for monitoring the reduction reported, and for the verification and auditing of credits and.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and with the International Standards on Auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

The ATO undertakes a variety of auditing processes in relation to not for profit entities, including

Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

UNICEF is taking steps to reinforce current quality assurance processes in accordance with internal auditing standards.