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

Introducing or strengthening existing independent auditing institutions or bodies that vet public expendi tures

It programs, orders and implements all types of audits, investigations, inspections or visits.

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.

The Office of Audit and Performance Review of UNDP continues to follow up this matter to ensure that, for every project, either an audit is arranged or satisfactory reasons are provided for its exclusion.

(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.

Audit procedures and results of the additional audit scope

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.

Methodologies for the verification and auditing of actual emission reductions or removals ..

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

Seven programmes either have been reviewed or are under review at the present time, with reports being transmitted to the requesting office.

(c) The same matter has already been examined by the Committee or has been or is being examined under another procedure of international investigation or settlement

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.

11. Reaffirms the role of the Board of Auditors and the Joint Inspection Unit as external oversight bodies, and, in this regard, affirms that any external review, audit, inspection, monitoring, evaluation or investigation of the Office can be undertaken only by such bodies or those mandated to do so by the General Assembly

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

After a review of the statistical data, the Panel decided that a decision regarding any global adjustment should be deferred until after the individual review of the claims, to determine whether such review was sufficient to adjust or eliminate overstated claims.

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

(f) Serving as an issue resolution forum in cases where there are differences in respect of opinions or recommendations between managers and auditors or investigators, or among the auditors themselves

(c) The increase in the number of audits, including special studies and reviews, results in spending a considerable amount of time with the auditors in interviews or in order to provide information clarifications

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.