After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

Based on General Assembly resolution A RES 59 272, any Member State may request that the Audit Report be made available in its final version.

Issues that are not adequately dealt with in this process, and are significant in nature, are carried forward and included in the final audit report.

Annual report and audit

Audit report and financial aspects of the Joint Inspection Unit report

The Governing Council also took note of the final audit report of the Office of Internal Oversight Services and did not direct the secretariat to take any further action with respect thereto.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

E. Report on internal audit activities in 2004

Final report of the Credentials Committee

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

Report or Final Act of the Conference

The final report is currently being finalized.

Final report of the maintenance policy working group.

The Roundtable submitted its final report in December 2003.

A final report will be released in early 2006.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees.

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

The final report is available online at http www.ed.gov.nl.ca edu whitepaper .

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

The Tribunal took note of the audit report for 2003 and requested that the report be submitted to the fifteenth Meeting of States Parties.

The Board will monitor the impact of the directive on the financial status of UNOPS during the final audit visit to be conducted for the 2004 2005 biennium.

Final report of the Secretariat wide Working Group on Monitoring and Evaluation

Final report on the study Indigenous peoples' permanent sovereignty over natural resources

Final report on the study Indigenous people's permanent sovereignty over natural resources

The final consolidated report is to be completed by 31 May 2006.

Reduces the time available for studies to two years, with a preliminary report leading to a final report

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

In paragraph 79, the Board recommended that the audit report database for nationally executed expenditure be comprehensively updated and maintained so that the financial impact of the modified audit opinions can be quantified.

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.

3. Reduces the time available for studies to two years, with a preliminary report leading to a final report

The final report would suggest possible solutions and possible ways of achieving them.

Final report on the study on indigenous peoples' permanent sovereignty over natural resources

Final report on the study on indigenous peoples' permanent sovereignty over natural resources

The final report of the Truth and Reconciliation Commission has now been published.

Summaries in the Committee's annual report and inclusion of texts of final decisions

Final report on the study on indigenous peoples' permanent sovereignty over natural resources

Having considered the report of the Office of Internal Oversight Services on the global audit of field security management,