The audit was conducted from October to December 1997 at United Nations Headquarters in accordance with the Standards for the Professional Practice of Internal Auditing in the United Nations Organizations.

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

(c) Adequately trained and compensated law enforcement, investigative, auditing and monitoring bodies with the highest standards of professionalism and integrity.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

To enable the Board to carry out its mandate through the integration of audit planning, execution and reporting and to enhance the development of common audit standards and professional practices, an Audit Operations Committee was established comprising three full time Directors of External Audit, located at Headquarters, representing each member of the Board.

When formulates the standards, the enterprise may consult an intermediary organ or related experts.

Monthly salary rates for staff in the Professional and higher categories at Headquartersa

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

(c) A reference to the audit standards followed

(b) Workload standards and performance measures

(b) Workload standards and performance measures

Performance measures (baselines and targets)

The audit was carried out in accordance with Article XI of the Financial Regulations of UNIDO and the additional terms of reference governing external audit contained in the Annex thereto, as well as the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and conforms to International Standards on Auditing.

Both the New York and Geneva based Audit Divisions plan to undertake internal quality assessments in preparation for external reviews by professional audit institutes, which will validate the results of the assessment to determine the level of compliance with recommended standards and practices.

Considerable progress has since been made with, inter alia, the application of the Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (IIA), improving audit plans and working papers, quality assurance, as well as with the acquisition of additional skills and resources. During the course of carrying out this follow up audit work, several other aspects arose and I would like to make mention of a few further improvements that may be useful

(i) Lack of criteria to define the bases of post graduate specialization

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.

Standards for national and international statistics are to be developed on the basis of sound professional criteria, while also meeting the test of practical utility and feasibility.

(e) Common Auditing Standards (E CN.7 1997 CRP.17)

(f) Common auditing standards (E CN.7 1997 CRP.17)

To promote the use of professional and technical standards in cartography.

(c) To review the international standards and recommendations regarding industrial statistics, including ISIC, at suitable intervals.

With a view to ameliorating the profession of accountancy and auditing, developing standards in and effecting coordination and integration amongst member States, the Supreme Council approved the basic regulation for the accountancy and auditing board of Gulf Cooperation Council States.

(c) A system of accounting and auditing standards and related oversight

57 307 Administration of justice in the Secretariat

Such a framework is provided by the Guidelines for Internal Control Standards approved by the International Organization of Supreme Audit Institutions (INTOSAI).

ISAR was the only intergovernmental forum where developing countries could participate in the ongoing process of standardizing accounting standards.

(b) Setting and disseminating standards for appropriate professional conduct

(ii) Environmental accounting examination of national standards and regulations for environmental financial accounting, and identification of key environmental performance indicators and their relation to financial performance (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

The audit has been conducted in conformity with article XII of the Financial Regulations of the United Nations and the annex thereto, and with the auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

46. The Chairman of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at its fourteenth session presented the Working Group s report.

(b) Takes note of the report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) and takes no decision on the recommendations therein and

The audit was conducted in conformity with article VII of the Financial Regulations and Rules of the United Nations and the annex thereto, the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and the International Standards on Auditing.

The Programme informed the Board that it planned to develop a set of standard performance indicators for incorporation in individual projects and for assessing the Programme as a whole.

(d) Determine the qualifications and expertise criteria for the selection of candidates to the United Nations Board of Auditors and advise on the extent to which candidates meet those requirements prior to election to the United Nations Board of Auditors

Monitoring and evaluation of the change process 21. The Board recommends that UNDP develop appropriate performance indicators and measures to assess specific change implementation activities, relating these directly to the main objectives of the change process (para. 150).

It was suggested that a code of good conduct for the profession of auditor should be elaborated.