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.

Additional terms of reference governing the audit of the International Tribunal for the Law of the Sea

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.

(1) Where a securities firm does not undertake audit on the departure of its legal representative or senior manager and submit audit reports according to provisions

In case it is otherwise stipulated by the state, such provisions shall prevail.

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.

The President of the Court of Audit would bring to UNIDO expertise specifically suited to the Organization's needs, since the Court's audit system is fully consistent with international rules and accepted auditing principles and makes full use of best practices.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

In addition, article 109 of this law sets forth the obligation to designate internal auditors within banks.

The above shall not apply where a higher or lower limit on liability for professional services is prescribed by law, e.g. for a statutory audit.

However, it follows from the ICTR Statute that a Trial Chamber Section must be comprised of both permanent and ad litem judges.

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

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

In addition to the above there was other net income in the total amount of USD 58,902 from different sources like interest income, German social security payments recovered and the cancellation of prior period obligations and exchange differences.

These auditing 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.

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

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

Exhibit VI

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

(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

This Charter clarifies and elaborates the legal mandate of the existing Office of Internal Audit.

1. Strengthening of audit planning, preparation and follow up

Article 9 Certified public accountant shall pay proper attention to the Company's acts violating the law, internal regulations or contractual stipulations, and take into full consideration the impact of such issues on accounting statements and auditing reports.

3. In addition to the audit of the accounts and financial transactions, the Board carried out reviews under regulation 12.5 of the Financial Regulations and Rules of the United Nations.

57 307 Administration of justice in the Secretariat

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.

14. UNFPA has, in consultation with the Board of Auditors, established a strategy for improving the extent of audit coverage and the timing of receipt of the audit reports, that involves each country office establishing an annual audit plan in which high value and high risk projects are targeted for audit coverage monitoring implementation of the plans and reviewing the quality of the audit reports.

7. The Board continued its practice of reporting the results of specific audits through management letters to the Administration of UNEP containing detailed observations and recommendations.

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.

Audit of court management

Article 20 The compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

The examination covered the criminal, civil, and commercial laws, administrative laws, accounting requirements, banking and financial provisions and laws and regulations relating to public subsidies and contracts of participating States.

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.

Article 1 of the new Act stipulates, there shall be established, within the courts of first instance and military courts, specialized chambers with exclusive competence to try the offences referred to in article 1 .

(a) Examination of national standards and regulations for environmental financial accounting

The Programme of Action stated that the estimates should be reviewed and updated on the basis of a comprehensive approach as outlined in the Cairo agenda.

UNOTIL is also prepared to assist in the creation of legislation to establish the High Administrative Tax and Audit Court, as envisaged in the Constitution, and other administrative courts of first instance.

The Committee also recommends that UNHCR and the Board discuss the modalities for planning for biennial audit.

The Committee also recommends that UNHCR and the Board discuss the modalities for planning for biennial audit.

The Parliament evaluates the Government program and its performance, approves the master budget of the State, ratifies international treaties, approves laws, and other norms that regulate the functioning of the institutions of the State.

Review of the Statute of the Administrative Tribunal of the United Nations