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

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.

Annual report and 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.

Audit report and financial aspects of the Joint Inspection Unit report

INTERIM REPORT OF THE EXTERNAL AUDITOR, FINANCIAL PERFORMANCE REPORT AND PROGRAMME PERFORMANCE REPORT

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

Interim report of the Group of Experts

Interim report of the Group of Experts

Thanks the Special Rapporteur for his interim report

Interim financial performance report for the biennium 2004 2005.

Interim financial performance report for the biennium 2004 2005.

Interim financial performance report for the biennium 2004 2005

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.

The interim report included the preliminary outline for the study.

Interim financial report for the year ended 31 December 2004

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.

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.

i. Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

(a) Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

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

Interim report of the Advisory Committee on Administrative and Budgetary Questions

Thanks the Special Rapporteur, Mr. Emmanuel Decaux, for his interim report

Thanks the Special Rapporteur, Mr. Emmanuel Decaux, for his interim report

Interim report of the External Auditor on the accounts of the

On 10 May, the Committee considered the interim report of the External Auditor (PBC.21 8), the interim financial performance report for the biennium 2004 2005, submitted by the Director General (PBC.21 9) and the Annual Report of UNIDO 2004 (including interim programme performance report for the biennium 2004 2005) (PBC.21 2 and Add.1).

Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005 (item 3)

4 (a) Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

Item 3. Interim report of the External Auditor, financial performance report and programme performance report for the biennium 2004 2005

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.

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (IDB.30 8 PBC.21 8)

Interim report of the External Auditor (PBC.21 8 IDB.30 8)

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.

Annual Report 2004 (including interim programme performance report for the biennium 2004 2005) (IDB.30 2 and Add.1)

The present report covers developments since the issuance of the interim report of 27 January 2005 (S 2005 49).

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.

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.

Interim Report of the Committee to Promote Enterprise Overseas, May, Singapore Ministry of Finance.

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.

It was preceded by an interim report on diamonds issued in March (S 2005 176).