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.

79. The Board trusts that the medium term audit plan for the UNHCR audit section will also be finalized expeditiously.

Audit of IT management

We believe that our audit provides a reasonable basis for the audit opinion.

Audit of ICT management

These auditing standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

A long term ICT plan has been under consideration.

For audited financial information, the Company shall clarify in the annual report the responsibility therefor of the accounting firm it hired.

Auditors' independence is a prerequisite for the reliability and credibility of the audit of financial statements.

Audit of communication telephone billing system

Audit of information technology (IT) management

We believe that our audit provides a reasonable basis for the audit opinion.

The strategy will take into consideration the differing nature and type of ICT audits and the competencies required to carry them out.

We have examined, if (1) the expenditures reported for the fiscal year have been properly included in the statement of income and expenditure and have been charged to the appropriate budget line and (2) the goods and services procured were necessary or not excessive with regard to circumstances and the functions of the Tribunal.

(ix) Review of extrabudgetary cost plans and trust fund proposals

During the interviews of the auditors and in follow up communications, all of the audited financial statements were presented to the auditing firms to confirm their authenticity.

In addition to the start up funds provided from the support budget, additional funding from other resources will be needed for full implementation.

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

We believe that our audit provides a reasonable basis for the audit opinion.

This includes a proposal for enhancing the internal ICT risk management and auditing capacity, identification of resources and funding levels required to achieve strategic objectives, as well as a model ICT audit plan for the next three to five years.

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.

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

Mr. Cabatuan (Chairman of the Audit Operations Committee of the United Nations Board of Auditors) said that he was encouraged by the General Assembly's use of the Board of Auditors reports as a source of information and recognized that their format and content could be improved.

Whatever disclosures are made and whatever channels used, a clear distinction should be made between audited and un audited financial information, and means of validation of other non financial information should be provided.

My team has also provided the OCG with comments on a draft ICT policy document.

Twenty four GHG inventory reviews and 18 in depth reviews of national communications are scheduled.

The Auditor shall perform such audit of the accounts of the Tribunal, including all trust funds and special accounts, as it deems necessary in order to satisfy itself

It also welcomed the recommendations for greater joint procurement, post implementation benefit audits, efforts to ensure implementation of information security policies and improved ICT audits, costing and staff training.

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

Two years previously, the Board had recommended that the Organization should improve its internal audit capacities in the field of information and communication technology (ICT), but it appeared that nothing had been done.

Specific resources for the calculation of adjustments

In paragraph 95 of its report, the Board recommended that the United Nations review the delegations of authority, methodology and monitoring for the management of computerized data and information.

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

C. Audit reports (departments audit subject)

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.

(f) Obtain and review an annual formal activity report from the United Nations Board of Auditors that includes information on its internal quality assurance procedures

(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

A mid term review of the Water and Sanitation Trust Fund is envisaged for early 2006.

1 July 2005

Summary of audited activities and audit reports

In paragraph 226 of its report, the Board recommended that UNICEF subject all significant information technology projects to a post implementation audit.

In addition, the Internal Audit Divisions (I and II) are improving communications policies, audit and administrative procedures, human and financial resources management and training.

(g) Review with the Controller, the Under Secretary General for Management and the United Nations Board of Auditors the scope and results of the external audit and any significant findings reported in management letters

The report of auditors for the statutory audit of the 1994 and 1995 financial statements and the audit certificate of the auditors were approved.

Table II.24 Movements of the support account for peacekeeping operations