Approved by _____________________________ Date _______________

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 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.

3. At the same time, it was considered that language services should not be exempt from the same scrutiny being applied in other areas and the opportunity was taken to propose some rationalization of language services.

The revised and amended version was distributed to the agencies for further review and reflection, after which the Ministry of Foreign Affairs produced this final version.

Publication proposals must be consistent with the core service or sectoral strategies endorsed by ITC management.

30. The Administration stated that a review of outstanding inter office vouchers would be undertaken in 1998.

Business segment review

Reconciliation of inter office vouchers

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.

It has created 200 jobs, 20 per cent of them for women.

(5) examining the compliance report and other compliance documents presented by the compliance department, and signing them as approval and

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.

Review by substantive department

Any alterations which it is proposed to make as a result of this review are to be reported to the Interdepartmental Committee on Charter Repertory for its approval.

(e) Reconcile all long outstanding inter office vouchers as early as possible and adhere to the system of monthly reconciliation of inter office vouchers in consultation with United Nations Headquarters (para. 31)

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

(c) UNEP should reconcile all long outstanding inter office vouchers as early as possible and adhere to the system of monthly reconciliation of inter office vouchers in consultation with United Nations Headquarters

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

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

The bulk of these cases has been handled by the local judiciary.

(6) taking part in the examination and approval of the important reform and restructuring schemes of the enterprises invested by the people's governments or the related departments and organs of the same level and

The value of approved developments for the residential sector was 57 million for the commercial and industrial sector, 53 million and for the government sector, 12 million.

31. The Board recommends that reconciliation of all long outstanding inter office vouchers be completed as early as possible and that the Administration adhere to the system of monthly reconciliation of inter office vouchers in consultation with United Nations Headquarters.

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

In this light, the Group requests the Secretary General to submit guidelines and modalities for the mobilization of private resources for the consideration and approval of the General Assembly.

Additional resources were requested pending management approval.

Upon approval of the license issuing authority, the electronic data of the certificate would be transmitted to the Customs, and automatic comparison and intelligent examination of the Customs declaration data would be done in the Customs clearance process. All the examination results would be sent back to the enterprise through the single window , which can make the whole process of declaration, examination, customs clearance and feedback of supervision documents complete online.

The office also chairs the Inter Departmental Review Committee for the final review.

The Board considers that this was due to the absence of effective monitoring and delays in monthly reconciliation of inter office vouchers.

It has accordingly been decided that, henceforth, draft studies should be submitted directly to the Interdepartmental Committee apos s Review Committee for review and final approval, without being first subject to any preliminary review.

Reconciliation of all long outstanding inter office vouchers should be completed as early as possible, and the Administration should adhere to the system of monthly reconciliation of inter office vouchers in consultation with United Nations Headquarters (para. 31).

Further, the UNHCR Administration should obtain audit certificates provided by them to verify the correctness and propriety of the expenditures incurred by the implementing partners.

90. These audits resulted in 64 audit reports addressed to senior management.

At least four countries report that they have completed the internal process, that their documents are being examined by the competent political authorities, and are due to be validated during the course of the year.

The intersectoral coordination group will also coordinate the review of recommendations on satellite matters prepared in both sectors.

It was brought to the immediate attention of the assistant director... in charge of the identification division.

Among the opportunities being examined are opportunities for trade within the health sector.

The compliance department and compliance posts shall be independent from the business department, the financial department and the internal auditing department.

Both of their caseloads have expanded considerably in the last year.

Lead reviewers gave particular consideration to the review of the LULUCF sector.

A definite mechanism for the cooperation and information communication between the compliance department and the internal auditing department shall be established by an insurance company.

71. The Supreme Auditor should encourage and support management s establishment of internal controls.

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.

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