(iv) Electronic data processing audits

Audit services (total costs)

Audit of procurement fraud indicators

Subject to a review under Article 8 and the acceptance of the revised estimate by the expert review team, the revised estimate shall replace the adjusted estimate.

Electronic data processing audit section

The reduction in the estimated costs of external audit reflects a reduced provision by the Board of Auditors ( 27,000).

Financial data and reports for audit purposes

Technical guidance on methodologies for adjustments under

Most of the auditors' reports were dated within a few months of the subject financial year, although a few were undated.

Given the auditors right to access such 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.

Provision is made for the estimated cost of external audit for the budgeted period.

This estimate covers the cost of external audit service for the Force.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retrospectively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retroactively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

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

The estimated number of trial days required for the completion of all trial work is 2,596 trial days.

The estimated number of trial days required for the completion of all trial work is 2,263 trial days.

At that time, UNDP will review the amount considered doubtful.

The number of OTP witnesses heard during trial is normally lower than pre trial estimates.

These estimates are based on past experience with peacekeeping audits.

The cost estimates for the period under review were based on an authorized strength of 3,980.

18. The Board will review the development of indicators in its future audits.

These statistics should be used with due caution.

Action plans are entered in a database maintained by the UNFPA Audit Services Branch.

The estimate covers the cost of external audit for the Force ( 53,400).

74. The database of audit activities should be made more comprehensive to ensure inclusion of all audit and related activities and available resources.

Audit of the migration of the field assets control system database

Periodic review of statistical programmes to minimize the burden on data providers

This brings the total number of persons whose trials have either been completed or are in progress to 50.

The design of the web based data system to monitor the audits of nationally executed projects will enable UNFPA to assess the financial magnitude and the occurrence of audit events to better appraise the risks of national execution.

The foregoing data were taken from reports of audits held and concluded during the years 2002 and 2003 by the Government Audit Unit and are contained in the report of 1 October 2003.

To support these initiatives the Office of Internal Audit has developed a database to track the implementation of audit recommendations.

One data review workshop has been held, and a second one is scheduled for December to review second quarter data.

Estimating the required number of trial days for the completion of these trials has its difficulties.

The in depth review proved to be a useful exercise to review estimates of the national CO2 sink capacity.

An increasing number of women were also being held in remand, heightening incarceration statistics still further.

a This figure is based solely on loss or waste identified by OIOS Internal Audit Division I.

4 This figure is based solely on loss or waste identified by OIOS Internal Audit Division I.

(c) The increase in the number of audits, including special studies and reviews, results in spending a considerable amount of time with the auditors in interviews or in order to provide information clarifications

Peter Donnelly shows how stats fool juries

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.

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

It is expected that the audit certificates will cover a larger number of sub projects than before.

The data on pre trial detention had been gathered by the official statistics office.