Audit of the administration of entitlements

Audit of the administration of entitlements

Preparations for the Conference of the Parties

E. Implementation of OCG IOG recommendations

The Office of the Comptroller General has proved to be helpful in facilitating the implementation of external audit recommendations.

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

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

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

It was agreed that the audits would be financed by the member State volunteering to be audited.11 Once adopted by the IMO Assembly, the code for the implementation of mandatory IMO instruments will serve as the audit standard under the Voluntary Audit Scheme and will also provide guidance on the implementation of the mandatory IMO instruments.

The Supreme Audit Institution should therefore not take the responsibility for implementing the specifics of the internal control procedures in any audited organization.

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

Draft guidance for the reviewing and updating of national implementation plans

Operational challenges OIOS is in the process of implementing the electronic working papers system to automate and enhance the audit process.

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

of the Parties implementation plans

Processes and tools implemented to manage and track audit implementation status.

Activities of the Secretariat and adoption of the budget.

Noting that the secretariat has begun taking steps to implement the recommendations in the auditors' report,

4. Review of the plan of action of UNISPACE III and implementation of follow up activities.

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

The Committee also does not share the view of the administration that given the auditors right to access implementing partner 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.

The Committee also does not share the view of the administration that given the auditors apos right to access implementing partner 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.

Recommendation 10. The programme performance reporting should be complemented by information on actual programme delivery in the report of the Executive Director submitted with the audited financial statements.

It has been given the responsibility of promoting, reviewing, monitoring and evaluating the implementation of the Global Plan of Action contained in chapter IV of the Agenda.

So, tell me about this plan of yours.

The role of donor countries and the reliance on external resources in drawing up and implementing the development plan had also been considered.

Regarding the internal factors that could trigger the need for review and updating of a Party's implementation plan, in assessing whether or not to do so, consideration should be given to the previous investment in developing the implementation plan, the involvement and commitment of stakeholders in the process, the actual period of implementation and the effectiveness of the implementation.

(ii) Establishing implementation programmes for the plan through

In that connection, the European Union looks forward to the introduction later this year, at the International Maritime Organization, of the Member State Audit Scheme.

Relevant operational and planned programmes and systems

In 1991, the Economic and Social Council mandated the Commission to review its development and implementation.

8. In accordance with General Assembly resolution 48 216 B of 23 December 1993, the Board also reviewed the measures taken by the Administration to implement the recommendations made in its report for the biennium ended 31 December 1995.

Review of the operation of the Treaty

In terms of its charter, IOG should follow up on the implementation of its recommendations resulting from audits reviews and determine whether effective action had been taken within the stipulated time frames.

The procedure should also facilitate the timely submission of more audit certificates by implementing partners, thus addressing some of the concerns of the Board of Auditors (see para. 96 below).

The procedure should also facilitate the timely submission of more audit certificates by implementing partners, thus addressing some of the concerns of the Board of Auditors (see para. 11 below).

The Director, Office for Audit and Performance Review, UNDP, drew attention to two recent Atlas reviews of cost implementation, which was under finalization and control framework and compensatory controls, which was completed.

Information is provided on measures taken or to be taken to implement the recommendations of the Board of Auditors, including a timetable where appropriate.

They audits will focus on financial procedures and controls.

Audit of engineering and infrastructural works

The Board also recommended that the Office ensure that it obtained the required resources to effectively perform ICT audits.

The recommendation made by the Board in paragraph 110 of its report has therefore been superseded by events.

In accordance with General Assembly resolution 48 216 B of 23 December 1993, the Board also reviewed the measures taken by the Administration to implement the recommendations made in its report for the period ending 31 December 1995.i Details of the actions taken and the comments of the Board are set out in the annex to the present report.

Implementation of the transition plan for 2005

Mobilization of resources and implementation plan