The Board conducted not only financial statement audits but also operational and compliance audits.

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

Out of 20 planned electronic data processing audits, only 13 were conducted.

Accordingly, special attention was given to the procurement operations in the audits conducted subsequently.

An initial audit and periodic audits shall be conducted to the satisfaction of the competent authority.

Governments must minimize environmental degradation by ensuring that comprehensive and robust environmental impact assessments and audits are conducted for proposed and existing tourism activities.

The International Labour Office (ILO) conducted gender audits for its constituents for the first time in 2004.

47. The management of UNHCR assets was an important focus of audits conducted during the reporting period.

There were two audits of the Mission during June 1996 and May June 1997 by a visiting audit team, in addition to the audits conducted by the resident auditor.

232 256. Audits of operations covering programme and administrative activities were conducted in the following countries (25 reports)

In 2004, for the first time, ILO conducted gender audits for its constituents, rather than its own offices.

Information technology audits were also conducted at the UNCC and UNHCR in Geneva, and at ESCAP and ESCWA.

2. Pursuant to the General Assembly s request, OIOS has conducted two other audits of United Nations insurance programmes.

The report consolidated the results of the 20 individual audits that had been conducted by OIOS in June and July 2004.

In addition, management audits were conducted including major reviews and surveys of peacekeeping operations, technical cooperation projects and humanitarian assistance programmes.

During June and July 2004, the Office conducted simultaneous audits of security procedures at 15 peacekeeping and 5 political and peacebuilding missions.

Are periodic security audits performed at airports and seaports?

Are periodic security audits performed at airports and seaports?

These estimates are based on past experience with peacekeeping audits.

The Secretariat has advised that audits not conducted in 2004 and considered high risk, would be considered for rollover into the 2005 work plan.

Audits should be conducted by an independent body. Recommendations for any needed programme modifications should be included as a part of all audit reports.

The ITC currency of account will continue to be the United States dollar, and audits will continue to be conducted on a biennial basis.

OIOS conducted audits of the Emergency Fund, the Fund's administration system, PENSYS, and information management system, as well as benefits processing and certificates of entitlement.

Headquarters audits

Agency audits

57. Consequently, the settlement agreement included a deduction of ECU 2 million for liquidated damages caused by delays attributable solely to the contractor. III. AUDITS CONDUCTED

For instance, he was informed about tax audits conducted in August and September 1996 which affected an unusually high number of independent or opposition weekly newspapers.

In addition to audit coverage of the Department of Peacekeeping Operations (DPKO) at Headquarters, audits were conducted at 17 missions in the field during the reporting period.

These audits are risk oriented and are designed to ensure the collection of any tax due.

During the period under review, OIOS conducted management audits of commercial insurance programmes, staff recruitment processes, management of extrabudgetary posts and security and safety services in the Secretariat.

In total, 227 audits concerning the system of internal controls, payrolls and personnel management, staff costs and allowances, procurement and inventory controls, assets, liabilities, income and expenditure were conducted.

Continuing oversight through audits.

Energy audits of buildings

(d) When evaluations are conducted.

(iv) Electronic data processing audits

2. Audits of mission liquidations

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

37. Previous audits of the United Nations Iraq Kuwait Observation Mission (UNIKOM) conducted in 1993 and 1995 disclosed a pattern of incorrect payments of mission subsistence allowances (MSA) to the mission s personnel.

It is intended that approximately 40 aviation security audits will be conducted on a yearly basis, with all 188 ICAO Contracting States having benefited from an initial audit by the end of 2007.

The Board has also validated the financial statements of ITC for the biennium ended 31 December 1997, and has conducted management audits of the Centre s technical cooperation projects and programmes and of its research and development activities. The Board s main findings are as follows

Through it, the following activities are being conducted

The Board has validated the financial statements for the biennium ended 31 December 1997 and conducted two management audits, covering the management of technical cooperation projects, and establishing the Programme as a centre of excellence.

For two external audits undertaken during the period

The provision has been fully obligated to cover the cost of two external audits conducted by four auditors for the periods from 28 October to 10 December 1996 and from 8 April to 19 May 1997.

The total audit costs for the biennium 1998 1999 amounted to 924,300, of which 527,100 was for internal audits and 397,200 for external audits.