Headquarters audits

North and Central American Affairs Office, Adviser, 1979 82

of the United Kingdom of Great Britain

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

Office of the Comptroller General of the Republic

Audit services (total costs)

A. Results in brief

12 Audit of the United Nations capital master plan for the period of August 2004 July 2005 to be issued shortly.

Chile, Office of the Comptroller General

Go to the website. Look at the audit results.

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

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

77. In August 1997, OIOS completed a management audit of the recruitment process at United Nations Headquarters which examined the following issues

The audit work is then divided among the three members of the Board and, at the end of each year, the auditors submit a summary of their fees.

United States of America, General Accounting Office

Charles A. Bowsher Comptroller General of the United States of America

6 (XXXIX) Consideration of national master plans

A report shall also be prepared summarizing the conclusions of the review process.

In concluding, he remarked that efforts should be made to re examine the bottlenecks in the implementation of the Peace Plan on Western Sahara.

Table I.1 Total cost of external audits (United States dollars)

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

(a) To designate the Comptroller General, on the nomination of the President of the Republic

Summative reviews were made of organizational strengths and weaknesses in preparation for the next MTSP.

The Board of Auditors concluded that procedures were in place to avoid overpayments and duplicate payments.

The Group concurred with the Board's main findings and recommendations.

162. The Board audited other peacekeeping activities and its findings are as follows

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.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

(b) Adopt domestic legislation to implement the principle of non refoulement in article 3 of the Convention

An approach along the same lines was taken by the United States General Accountability Office, which had calculated the amount of the overall additional assistance needed to help to achieve economic growth and sustainable debt targets of heavily indebted poor countries.

The Board of Auditors in March April 1998 addressed financial audits at Headquarters locations.

16. The Board s interim audits and the Internal Audit reports noted that liquidation documents did not always meet required standards.

Furthermore, initial steps have been taken to analyse audit opinions and audit findings as to frequency and seriousness the results of the analysis will be submitted to the Management Review and Oversight Committee for review.

The total audit costs for the biennium 1998 1999 amounted to 924,300, of which 527,100 was for internal audits and 397,200 for external audits.

The Board s main findings are as follows

A total term of six years had become broadly accepted by international organizations, as well as the International Organization of Supreme Audit Institutions, to allow an External Auditor to develop a comprehensive understanding of an organization, establish sound relationships and follow through on audit findings.

It is expected that this plan will be completed in early 2005 and submitted to the Prime Minister for consideration.

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

Review of the headquarters agreements concluded by the organizations of the United Nations

As a result of the work done, no significant matter came to our attention.

Comments on specific findings and recommendations

The Board's findings are as follows

The detailed findings of the audit are reported in paragraphs 12 to 55.