All Commonwealth agencies were audited by the Australian National Audit Office.

Thus far, the General Audit Office has submitted to Chairman Bryant the audit reports of the foreign travel account and the Liberian National Police.

Audit of the office in Geneva

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.

Audit of the office in the Sudan

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

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 Office of Audit and Performance Review will continue to expedite the filling of vacancies in the Office (para. 419), align resource levels according to audit risk assessments (para.

To support these initiatives the Office of Internal Audit has developed a database to track the implementation of audit recommendations.

Audit of the use of the United Nations Office for Project Services

Implementation rates for audit recommendations of the Office of Internal Oversight Services

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.

Strengthened capacity of the Office of Internal Oversight Services in audit and investigation

National Migration Office

National Employment Office

2. UNDP agreed to review the audit strategy and possible changes required to financial regulation 17.2, concerning the external audit of national execution projects. The audit strategy suggested by the Board of Auditors for the 1996 audit exercise has been implemented as scheduled. The Office of Audit and Performance Review, and the Bureau for Finance and Administrative Services undertook a review of financial regulation 17.2, and concluded that no changes were required.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

(a) The Office of Internal Oversight Services will provide internal audit services to UNHCR for the audit of the voluntary funds administered by the High Commissioner

UNICEF has reviewed and increased the resources for the Office of Internal Audit for 2006.

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

To address the shortcomings disclosed by the audit, the Office of Internal Oversight Services recommends

Bolivian National Customs Office

National Assembly law office

The Director of the Internal Audit Division of the Office of Internal Oversight Services introduced the report of that Office (A 60 288).

The Director of the Internal Audit Division of the Office for Internal Oversight Services introduced the report of that Office (A 60 291).

Report of the Office of Internal Oversight Services on the audit of the commercial insurance programmes

Report of the Office of Internal Oversight Services on the audit of the use of consultants

Furthermore, a biennial audit would give the Office more time to implement recommendations of the Board.

At the time of the audit, in October 1997, the Office had initiated 126 efficiency projects.

Report of the Office of Internal Oversight Services on the audit of the employment of retirees

Furthermore, a biennial audit would give the Office more time to implement recommendations of the Board.

holders of high national office

NHRO National Human Rights Office

The Office of Audit and Performance Review is discussing with the developer upgrading of the comprehensive audit recommendation database system to extend it to country offices and project staff.

The Office of Internal Audit has reported that many offices are making significant efforts to improve controls.

3. The Board welcomes the implementation of the new audit strategy. However, the Office of Audit and Performance Review received insufficient audit reports for the biennium 1996 1997 and the Board comments on this in more detail in its present report.

The UNHCR Audit Service works in close cooperation with UNHCR's Inspector General's Office and liaises with the United Nations Board of Auditors to ensure coordination between external and internal audit.

The Office of Internal Oversight Services Internal Audit Division agreed, in its review of audit certification for UNHCR implementing partners, to assist UNHCR by conducting periodic reviews of audit certificates and management letters and to provide advice, if necessary, on what action to take, and UNHCR was to request the Office to do so for the 2004 subprojects.

Source the National Assembly's Office, 2001

Source the National Assembly's Office, 2002

(a) Central National Office of Interpol

National Organizing Committee and Preparatory Office