Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

B. Technology based audit techniques

(ii) Data and methods for monitoring, verification and audit.

Protection of mothers and children and enhancement of their roles and their status within the family unit.

Methodologies for the verification and auditing of actual emission reductions or removals ..

9. As part of the audit, OIOS reviewed how each of the plans, and the programme as a whole, were administered. This gave rise to the following observations.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

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.

Furthermore, the Board of Auditors had recommended that such comparisons be reinstituted.

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

A number of approaches regarding the external audit, such as the need for auditor partner rotation and the avoidance of possible conflicts of interest involved in providing non audit services, can be considered to ensure that external audits serve shareholder and other stakeholder interests in the intended manner.

The audit identified a number of internal control weaknesses and other shortcomings in connection with the engagement of consultants in 1996, representing a reoccurrence of the practices noted in previous audits by the Board of Auditors.

(Signed) Philippe Séguin First President of the Court of Accounts of France Lead auditor

(Signed) Philippe Séguin

The First President of the Court of Accounts of France

Austria, Court of Audit

Methodologies for monitoring the reduction reported, and for the verification and auditing of credits and.

The President of the Court of Audit can offer, as required by UNIDO, an approach to the auditing of the Organization that is of high technical and professional quality.

At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

This would be preferable to actuarial projection techniques and would simplify the review of the calculations

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.

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.

A principles based approach to auditor independence (as set out in the EC's 2002 recommendation on auditor independence and in the IFAC Code of Ethics) is valued for its adaptability to new practices.

Audit of court management

The programme review on industrial statistics has provided a broad overview of the industrial statistical system, highlighting its current practices, progress and challenges.

Subprogramme 1

(a) Programme review industrial statistics

(a) Programme review industrial statistics

With regard to peacekeeping operations, the Board would try to strike a balance between financial and management audits, as the Advisory Committee suggested.

Modalities for the review and appraisal of the Madrid International Plan of Action on Ageing, 2002

2. Review the present method of recognition of income so that its accounting policies and practices follow the United Nations Accounting Standards (para. 16).

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

11. Requests the Board of Auditors, in consultation with the Secretary General, to examine the recosting methodology and to report thereon to the General Assembly at its fifty ninth session, including proposing the most appropriate mechanism for managing the currency aspects of the recosting methodology

Gender awareness programmes need to be fully integrated into the training programmes for judges, prosecutors, court staff and judicial inspectors and auditors.

57 307 Administration of justice in the Secretariat

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

That pattern is advantageous in view of the interrelationship between the Board apos s agenda and the items for consideration by the Panel.

Recommendation 1. Review the present method of recognition of income so that UNHCR accounting policies and practices follow the United Nations accounting standards (para. 16).

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

IIA standards require that internal auditors should make adequate use of technology based audit techniques to enable them, inter alia, to perform manually intensive tasks more economically and efficiently.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

The defendants replied that the public security organ's judicial audit came to the conclusion that Mr. Dong and the accountant embezzled and appropriated over RMB 29 million of funds.

Programme Component B.2.2 Internal Audit

Audit of supplementary programme for Iraq

ITLOS income in the Financial Period 2003 totalled assessed contributions of USD 7,798,300.