The reviews primarily concerned the efficiency of financial procedures, the internal financial controls and, in general, the administration and management of the Office.

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.

Additional examples of UNDP apos s anti poverty work include the following below.

(e) Examine the salary scale of the staff of the Agency and the provisions of the staff regulations and rules, when the latter have financial implications

Those proposals were set out in two clusters, cluster I, concerning increase in membership and related matters, and cluster II, concerning the working methods of the Security Council and transparency of its work.

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

It is important to note that any planned rotation of staff among duty stations will have financial implications.

I dabble in design. I'm a curator of architecture and design I happen to be at the Museum of Modern Art.

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

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

At the present time, audit assignments are shared among the audit staff provided from the audit services of the members of the Board on an equal basis.

(f) To review and approve the audit work plan of OIOS

These topics pertained to environmental accounting, the ISAR Model Curriculum and the accounting and financial reporting needs of small and medium sized enterprises.

35), the Prosecutor envisages the transfer of cases involving thirty two individuals to national jurisdictions for trial.

Our review of IOG working papers and enquiries from staff revealed that the use of computer assisted audit techniques (CAATS) was limited and that CAATS software was not used in the execution of engagements.

That should involve the education process at all levels.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

This was especially relevant during the present audit, as a number of audits, reviews, inspections and investigations involved peacekeeping operations.

The Working Group considered at length the need for and the implications of the requirement of writing.

However, it should be noted that a significant amount of work is involved in preparing this transition plan.

Fifteen allegations involved United Nations staff and one was related to a civilian.

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.

In addition, the Prosecutor envisages the transfer of files involving thirty two individuals to national jurisdictions for trial.

Terms of reference for the comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system within the United Nations and its funds, programmes and specialized agencies

The main areas of space activity foreseen in Argentina involve both scientific and technological research work and applications.

Much of the Council's work concerns Africa.

Some delegations observed that much of the work of UNDP country offices already involved South South cooperation.

Consequently, there is a need to estimate the time required to complete the trials of these persons.

(a) The type and scope of the Auditor's examination

Workload statistics for translation and revision

The audit has been conducted in conformity with article XII of the Financial Regulations of the United Nations and the annex thereto, and with the auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

12.2 The audit shall be conducted in conformity with generally accepted common auditing standards and in accordance with the additional terms of reference set out in the annex to these Regulations.

(d) The budgetary implications referred to in paragraph 2 (f) above will be considered during the review by the Working Group on contingent owned equipment.

Several paragraphs dealt with the Commission's working methods.

Audit of engineering and infrastructural works

Expenditures of the Tribunal are accounted for on an accrual basis, except for those relating to staff entitlements, which are accounted for on the basis of cash disbursements.

The Board will continue to monitor the matter in its future audits.

The fact that a question relating to a particular pillar is under consideration shall not prevent the Field Offices staff from continuing work on other pillars.

The External Auditor shall express and sign an opinion on the financial statements of the Organization.

The Board conducted its audit in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

Article 6 on the right to work, article 7 on just and favourable conditions of work, article 8 on the right to form and join trade unions, article 9 on the right to social security and, in particular, article 11 on the right to an adequate standard of living, can be directly related to income distribution.

Our examination included a general review of the accounting procedures and such tests of the accounting records and other supporting evidence as we considered necessary in the circumstances.

25. As on previous occasions, the note by the Secretary General deals only with the proposed programme of work for 1998 1999 and not the resources required to implement it.

6. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.

8. The present report covers matters that, in the opinion of the Board, should be brought to the attention of the General Assembly.