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

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.

(f) To review and approve the audit work plan of OIOS

(iii) Management audits reviews and surveys identifying management problems deficiencies 30b

The Board will keep this matter under review in its future audits.

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.

Actual savings and recoveries during the period, resulting from audits during the current and prior reporting periods totalled US 2.1 million.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

(c) Audit and Inspection

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

B. Review of arrangements for internal audits of the

The Board will keep this matter under review in its future audits.

These statements have been examined and include the audit opinion of the Board of Auditors.

The audit committee Charter has been reviewed and revised in line with the United Nations governance review.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

Provide assistance to the Management Review Unit on audit observations

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 Board plans to review this application in its next audit.

The internal auditor continually reviews the accounting and control systems.

The report, which was scheduled to be considered at the current session, included a number of important proposals on operating modalities for both programmes.

21. Against this background, the Board examined

53. Against this background, the Board examined

This was especially relevant during the present audit, as a number of audits, reviews, inspections and investigations involved peacekeeping operations.

64. The Board will keep this matter under review in its future audits.

Go to the website. Look at the audit results.

A total of 266 audit, investigation, inspection and evaluation reports and management reviews were completed.

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

He agreed that the schedule for review of these documents needed to be examined.

United Nations Office at Nairobi Investigation into the alleged procurement anomalies in awarding United Nations Staff Transportation Contract (1) 1 not started

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

(a) Programme review industrial statistics

(a) Programme review industrial statistics

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

An audit includes examining, on a test basis, and as considered by the Board of Auditors to be necessary in the circumstances, evidence supporting the amounts and disclosures in the financial statements.

76. The Board will review the position in its future audits.

The Board will review the new procedures for the allocation of general resources in future audits.

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

UNHCR recognizes that the availability of audit certificates at the time of the annual audit would facilitate the work of auditors in focusing their examinations.

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.

89. During the period under review, the Audit and Management Consulting Division began 118 audit assignments as follows

Agreement had been reached between MINUSTAH and UNDP Haiti on the integration of law programmes and the modalities were being worked out.

The Board notes that the case was reviewed by the Programme s Office of Audit and Performance Review, which led to the dismissal of the staff member and the recovery of the equivalent of some 45,000.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

An independent company commissioned by the Office of Audit and Performance Review has been reviewing controls and risks following the implementation of Atlas.