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

All client satisfaction replies are submitted to the Director of Internal Audit Division I.

The Director, Division for Oversight Services, stated that UNFPA would work with its sister agencies on standardizing audit ratings.

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).

The Director of the Office of Audit and Performance Review has been made directly responsible for ensuring that this is done, thus strengthening the review of audit reports on nationally executed expenditure.

The Deputy Executive Director (Management) introduced the UNFPA report on internal audit and oversight activities in 2004 (DP FPA 2005 9).

20. The Director of the Division of Operational Support introduced Audit Follow up Procurement and Asset Management (EC 48 SC CRP.5).

Takes note of the reports of the Administrator (DP 2005 26), the Executive Director of UNFPA (DP FPA 2005 9), and the Executive Director of UNOPS (DP 2005 27) on internal audit and oversight

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).

The Advisory Committee requests the Executive Director to provide information, in the context of his next submission, on the arrangements concerning external audit.

She is subject to the scrutiny of the Director of Audit in regard to the economy, efficiency and effectiveness with which she expends resources.

5 For application of requiring audit of qualifications of board director, supervisor or principal of domestic branch, decision should be made within 20 working days.

49. The Controller and Director of the Division of Financial and Information introduced the agenda item, noting that the accounts conformed to previous audit recommendations.

The Director of External Audit of the Philippines and Chairman of the Audit Operations Committee of the Board of Auditors, Mr. Sabiniano Cabatuan, introduced the reports of the Board of Auditors (A 60 5 Add.5 and A 60 113).

C. Audit reports (departments audit subject)

The Deputy Executive Director, UNOPS, while noting the difficulties experienced, emphasized progress made in tracking and monitoring audit reports and underscored the positive impact of Atlas.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Director General, as well as evaluating the overall financial statement presentation.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

Accordingly, I wish to record my appreciation for the co operation and assistance extended by the Director General and the staff of the organisation during my audit.

The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

Crosswalk between audit observation initiatives and audit observation

On the question of audit certificates from implementing partners, the Controller and Director noted that UNHCR was pursuing the matter with international and local NGOs but he requested the support of the Executive Committee in ensuring that governmental partners provided audit certificates as required.

The Director will also liaise, as necessary and appropriate, with the Office of Internal Oversight Services (OIOS) in New York and the Audit Management Control Division in Geneva.

Audit procedures and results of the additional audit scope

If the board of the securities firm is set up with remuneration and nomination committee, audit committee, the principals of these committees should be undertaken by independent board director.

The Deputy Executive Director noted that UNICEF intentionally set itself very demanding performance standards and that its audit function was fully transparent to the United Nations Board of Auditors.

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

Director Under Director

Audit opinion

Audit process

Audit opinion

External audit

Internal audit

Audit costs

Audit Division

Audit opinion

Internal audit

Audit Division

XVI. Audit