The Secretariat provided their comments, which were verified during the interim audit.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

In addition we are contemplating an interim audit of the financial records on an annual basis covering the records for the years 2005 and 2007.

The quotation from KPMG is not recommended since the price in the offer is only an estimate and does not include a provision for an interim audit.

The Committee understands that these revised estimates relate only to interim measures for strengthening the capacity of OIOS in audit and investigations, based on the known gaps in audit coverage, the backlog in investigations, new General Assembly mandates and recommendations of the Board of Auditors.

The Board noted, during its May 2005 interim audit, that while the recruitment processing time at UNRWA might have improved, numerous vacancies had existed for more than six months.

keywords interim award interim measures jurisdiction

(e) An interim injunction or other interim order.

The financial statements, which are included in the Interim Report of the External Auditor, Financial Performance Report and Programme Performance Report for the Biennium 2004 2005, have not been audited and no audit opinion is expressed thereon.

Interim responses may include an interim decision regarding import.

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.

It is a great honour to submit my interim report on the salient matters arising from the external audit to the thirtieth session of the Industrial Development Board (IDB), through the twenty first session of the Programme and Budget Committee (PBC).

In paragraph 199 of its report, the Board recommended that UNDP reconsider the activation of the audit trail function, especially as an interim measure, taking into account the benefits and effect it would have on the operations of the Atlas system.

Internal audit ratings

So we audit.

Audit the Fed?

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

interim award

Interim measures

interim award

Interim measures

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

Subprogramme 1 Internal audit

OIOS, UNHCR Audit Service