3 Type, amount and internal approving procedure of external investment and guarantee of the securities firm

Internal audit

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

Article 25 An enterprise shall set up and perfect the inventory management system, standardize the procedures of examination and approval and execution of inventory purchase, and pay the price of goods under the contract and the internal examination system.

(1) examining and approving the internal financial management system, financial strategy, financial plan and financial budget of the enterprise

(a) To review the budget of the Office of Internal Oversight Services (OIOS) and make recommendations to the General Assembly for approval of its budget

Internal auditors

Internal audit ratings

Internal Audit Divisions

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

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

In case an enterprise pays any money to an individual or a non business entity, it shall perform the formalities of payment and internal examination and approval strictly.

Internal audit function

Article 20 The compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter.

The Decision clearly simplifies the approval process for products in the catalogue.

This draft text was adopted by the Secretary General of the Government and was to be submitted to the Council of Ministers of Justice, Labour and Social Affairs for signature before being examined by the Council of Ministers for approval.

Table 1

Table 1 Internal audit ratings

Currently, the Ministry of Labor is in the process of establishing a national committee to consider the content of the draft Plan of Action, before proposing it to the Cabinet for approval for the draft Plan to come into effect.

B. Review of arrangements for internal audits of the

Programme Component B.2.2 Internal Audit

Budget making and the process of budget approval, including determination of which institutions will have power to approve the budget.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

Review of the internal justice system

Subprogramme 1

Internal audit and oversight

With regard to China's national licensing authority for nuclear weapons and related materials, the China Atomic Energy Authority is responsible for examination and approval of nuclear exports, while the Ministry of Commerce of the People's Republic of China is responsible for examination and approval of exports of nuclear dual use items and related technologies.

The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing, while the latter may, in light of the compliance risk monitoring situation, take the initiative to propose suggestions to the former.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

Item 13 Internal audit and oversight

Internal review of the activities of the secretariat

Draft conclusions proposed by the Chair

United Nations Iraq Kuwait Observation Mission

78. Management can also use its internal audit unit to help monitor the effectiveness of internal controls.

The UNHCR Internal Audit Service Office of Internal Oversight Services conducted a review of the UNHCR implementing partners' audit certification of subprojects for the year 2004.

The Cabinet has already approved in principle the content of the draft Act and it is currently under the State Council's consideration.

The recommendations of the United Nations Board of Auditors and the internal auditor are reviewed by the Management.

UNOPS has been cited for failing to follow standard procedures for internal control.

92. The police have to submit a case to the Approval Division within 15 days, and the latter has 15 days to decide the total period of decision to commit to re education through labour is 30 days.

Article 7 of the Covenant 128 184 34

74. Management often establishes an internal audit unit as part of its internal control structure.

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

Article 7 Arming with guns for the discharge of official duties shall be subject to exclusive examination and approval by the public security department under the State Council.

E. Report on internal audit activities in 2004

Report on the session