The Panel found that there were no matches between the client lists and the claimants in this instalment who provided pre invasion accounts purportedly prepared by these auditors.

19. In procurement, the auditors found that the shortcomings highlighted during a previous audit persisted.

Only two matters were identified by the audit team as requiring corrective action.

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

With weak internal controls and limited audit coverage, many things could go wrong without detection by either management or the Supreme Audit Institution.

My team had identified the lack of a formal, comprehensive fraud prevention strategy during the previous audit.

UNDP would organize informal consultations on the status of Atlas audit mechanisms as needed.

To address the shortcomings disclosed by the audit, the Office of Internal Oversight Services recommends

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

I mean, the auditors may come in and go over your books and find out that you've been playing with the store funds.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

The Department of Peacekeeping Operations agreed with the Board's recommendation that it implement the mission electronic fuel accounting system in order to improve the monitoring of fuel at peacekeeping missions and to further prevent and detect fuel mismanagement and fraud.

Niger Participation in the organization of a national workshop on lessons learned by projects supporting decentralised local governments

The Board considered the findings and recommendations of the Board of Auditors, and its observations thereon are set out below.

Audit procedures and results of the additional audit scope

The audit found that, in general, the processing and monitoring of rental subsidies were satisfactory.

The General Conference decided to extend the current appointment of the President of the Federal Court of Audit of Germany as the External Auditor of UNIDO for a period of two years, from 1 July 1998 to 30 June 2000, under the terms of reference specified in the Financial Regulations of UNIDO.

The Industrial Development Board recommended that the General Conference approve an extension of the present appointment of the President of the Federal Court of Audit of Germany as the External Auditor of UNIDO for a period of two years, from 1 July 1998 to 30 June 2000, under the terms of reference specified in the Financial Regulations of UNIDO.

Scheduled transactions found

Scheduled transactions options

Disclosures should cover the selection and approval process for the external auditor, any prescriptive requirements for audit partner rotation, the duration of the current auditor (e.g. whether the same auditor has been engaged for more than five years and whether there is a rotation of audit partners), who governs the relationship with the auditor, whether auditors do any non audit work and what percentage of the total fees paid to the auditor involves non audit work.

For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Given the auditors right to access such accounts, the audit certification of UNHCR should not be made contingent on the number of audit certificates available at the time of the audit exercise.

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

UNDP management response and audit action plan

These 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.

Accordingly, the present membership of the Board of Auditors is the following

The auditors should continue to assist in the development of more effective control procedures, although he pointed out that the number of irregularities detected was insignificant.

48. Delegations expressed satisfaction with the unqualified audit opinion provided by the Board of Auditors.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005

28 January 2005

While the elections were initially seen as a success, major flaws of the Election Commission were discovered after a post electoral audit.

(a) Passwords are now mandatory following the audit recommendation

You found out what I was planning to do.

Audit of the documents reproduction and distribution function

(a) Self assessed monitoring of programme and organizational performance according to the UNCDF SRF, reported to the Executive Board through the UNCDF results oriented annual report (ROAR)

The Board apos s review of cash management at the secretariat of the Pension Fund disclosed a lack of adequate internal check in the duties performed by the Cashier in 1997.

115. The audit found that certain designated United Nations officials and other staff had failed to exercise due care in their certifying and approving functions.

The State Comptroller found that female minors undergo a partial examination prior to their assignment to combat duties.

The audits disclosed that the former Department of Humanitarian Affairs did not provide the mine action centres with formal allotment documents.

The audit also disclosed that the absence of allotments or similar authorizations for trust funds and UNDP financed projects permitted charges to be made to unfunded, non existent projects and related overexpenditures.

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

The European Union donors are therefore reviewing the development effectiveness of existing and planned activities in the new context.

74. The database of audit activities should be made more comprehensive to ensure inclusion of all audit and related activities and available resources.

10. The Board recommends that UNDP strengthen its efforts to implement its current policy with regard to seeking rent free office accommodation (para. 81).