General Audit of the Fund

This may be assisted by systematic auditing.

The Office proposes to include those audits in the comprehensive management audit and to utilize the foreseen resources in the support account budget towards the resource requirements for the comprehensive management audit of the Department of Peacekeeping Operations.

Commending the Board of Auditors for carrying out its reviews in a comprehensive and efficient manner,

Following a review of the requirements and the preliminary assessment of the scope of work for the execution of the comprehensive management audit of the Department of Peacekeeping Operations, the Office of Internal Oversight Services plans to include the audits of the supply chain management and construction engineering projects within the requested comprehensive management audit.

74. The database of audit activities should be made more comprehensive to ensure inclusion of all audit and related activities and available resources.

It was the Committee s understanding that an audit of the Trust Fund would be carried out by the Board of Auditors in the normal course of the Board s overall audit of all trust funds, and that no separate audit would be undertaken for this Fund.

While one aircraft was significantly underutilized, the other was utilized more than expected.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

The audit included a general review of financial systems and internal controls and a test examination of the accounting records and other supporting evidence to the extent the Board considered necessary to form an opinion on the financial statements.

The Management provided the United Nations Board of Auditors and the internal auditor with full and free access to all accounting and financial records

Therefore, the Committee recommends that the Board s recommendation be fully implemented.

Therefore, the Committee recommends that the Board apos s recommendation be fully implemented.

A total term of six years had become broadly accepted by international organizations, as well as the International Organization of Supreme Audit Institutions, to allow an External Auditor to develop a comprehensive understanding of an organization, establish sound relationships and follow through on audit findings.

A copy of the full audit should be provided to the Security Council Committee and the IMF for evaluation and a summary of it should be made public.

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Security auditing tool (root)

The Committee is therefore of the view that the Board s recommendations should be fully implemented.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

The following is a preliminary list of topics and areas that will be audited and reviewed as part of the comprehensive management audit of the Department of Peacekeeping Operations

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Activation of the full audit trail will result in a severe degradation of system performance.

The Office of Internal Oversight Services also plans to postpone to the fiscal period 2006 07 three field mission audits to be carried out by resident auditors, as the individuals will be actively involved in the completion of the comprehensive management audit at United Nations Headquarters.

Commending the Board of Auditors for carrying out its reviews in a comprehensive and efficient manner, in line with regulation 12.5 of the financial regulations of the United Nations,

With regard to peacekeeping operations, the Board would try to strike a balance between financial and management audits, as the Advisory Committee suggested.

In order to determine the breakdown of the audit costs, based on the experience with external audits, it had been determined that 50 per cent of the audit work related to the investment area. Therefore, 50 per cent of the full cost of investment audits would be borne by the Fund, and one third of the remaining 50 per cent of audit costs would be borne by the United Nations.

This involves a comprehensive review of standards and quality of key socio economic statistics at these three levels.

Commending the Board of Auditors for carrying out its reviews in a comprehensive and efficient manner, in line with regulation 12.5 of the Financial Regulations of the United Nations,

Global audit of field security management

6. Emphasizes that the Board of Auditors shall be completely independent and solely responsible for the conduct of the audit

These include proposals for a comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system, and proposals for an independent audit advisory committee, as summarized below.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

The above arrangements for the Independent Audit Advisory Committee would be subject to review in the context of the above mentioned comprehensive review of governance arrangements, including the independent external evaluation of the auditing and oversight system.

OAPR conducted a full review and assessed that due diligence has been performed and compliance with the financial regulations and rules.

The additional resources required for the execution of the comprehensive management audit of the Department of Peacekeeping Operations are presented below

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

Methodology of the comprehensive review

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,

173. Assessment missions examine the requirements associated with each component of a comprehensive and integrated mine action plan.

However, based on the Board's recommendation, new efforts have been initiated to draw a more comprehensive plan, addressing all aspects of corruption and fraud prevention.

To ensure effective implementation of internal and external audit recommendations and in response to a recommendation contained in the Report of the United Nations Board of Auditors (A 59 5 Add.1), OAPR will carry out a comprehensive risk assessment exercise and establish a risk committee in 2006 2007.

COMPREHENSIVE REVIEW OF THE WHOLE QUESTION OF

It also commenced work on a comprehensive review of the GHI dental plan with a dental plan survey and a planned request for proposals in early 1998.