where a qualified audit report, a disclaimer or a audit report with adverse opinion is received, special verification by the certified accountants shall be needed to confirm that the major impact of the events related to the qualified opinion, the adverse opinion or the disclaimer have been eliminated and will be eliminated through the transaction

Special focus will be given to the few country offices that are systematically receiving consistently qualified audit opinions.

Annual report and audit

UNHCR indicated that as of 2005 (i.e., for audit certificates covering 2004 expenditures), statistics on qualified and negative opinions would be centrally available.

UNHCR indicated that as of 2005 (i.e., for audit certificates covering 2004 expenditures), statistics on qualified and negative opinions would be centrally available.

Audit report and financial aspects of the Joint Inspection Unit report

In paragraph 114 of the report, UNDP agreed with the Board's reiterated recommendation that it (a) quantify the financial effect of qualified audit opinions on nationally executed expenditure and (b) evaluate such qualifications against the action plans for reasonableness.

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

According to the report, needy rural women qualified for a State pension.

The Ministry of Finance should be strengthened with international assistance in the form of qualified manpower in the areas of revenue generation, accounting, internal audit and expenditure control.

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

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.

She expressed her appreciation to UNICEF staff who worked in the area of operations, saying she was very proud of the fact that in the last 10 years, UNICEF had never had a qualified audit.

5. Notes with concern the qualified audit opinion on the financial statements of the United Nations High Commissioner for Refugees, and requests the audited organizations to cooperate fully with the Board of Auditors and to submit the requested information and documentation in a comprehensive and timely manner so that this does not lead in future to similar qualified opinions.

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 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.

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.

As noted in my previous report (S 2005 506), MONUC has a very high rate of attrition and difficulties in recruiting qualified staff.

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

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

(d) Recruitment of qualified spouses

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

Audit report on the finances of the International Seabed Authority for the period 2003 2004 prepared by Deloitte and Touche.

In conclusion, the Secretary General's report (S 2005 335) and the Special Representative's technical assessment contained in its annex I give cause for qualified optimism.

Also requests the Secretary General, in the context of the next performance report, to report any savings or efficiencies resulting from the military operational audit of June 2005

(f) Develop, in consultation with the local focal point for women, a roster of qualified candidates, focusing on qualified women

She is qualified as a nurse.

The audit report should be submitted to the securities regulatory agency under the State Council within 2 months of his leaving

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

(b) There shall be annual audits of the operations of the Fund, in a manner agreed between the United Nations Board of Auditors and the Board. An audit report on the accounts of the Fund shall be made every two years by the United Nations Board of Auditors a copy of the audit report shall be included in the report under (a) above.

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.