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

Periodic review of statistical programmes to ensure their relevance

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

(b) Review of relevant United Nations plans and programmes of action pertaining to the situation of social groups

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

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.

The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

79. The Board trusts that the medium term audit plan for the UNHCR audit section will also be finalized expeditiously.

We believe that our audit provides a reasonable basis for the audit opinion.

1.24 The amount of 5,587,400 provides for the regular budget share of audit fees to be paid to the members of the Board the costs associated with their attendance at meetings of the Board and of the Panel of External Auditors the continuation of six posts for the secretariat of the Board and the related operational costs.

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 second plan would undergo the same procedure as the first.

The comments in paragraph 15 above are interlinked with the Board's recommendation in paragraph 72.

69. The question of the audit certification of UNHCR apos s implementing partners has also been the subject of considerable attention and concern on the part of the Executive Committee, the Board of External Auditors, the Advisory Committee on Administrative and Budgetary Questions (ACABQ), and Internal Audit.

The audit indicated that the financial statement of the Voluntary Trust Fund had been properly prepared in accordance with relevant accounting policies and the applicable Swiss legislation.

The profit forecast report shall be examined by accounting firms with qualification for securities business.

173. Assessment missions examine the requirements associated with each component of a comprehensive and integrated mine action plan.

Design, relevance and positioning

We believe that our audit provides a reasonable basis for the audit opinion.

According to the Division s 1998 1999 audit plan, approximately 1,600 audit days, equivalent to nine auditor posts, will be required to provide audit coverage for peacekeeping operations for the period from 1 July 1998 to 30 June 1999.

His delegation closely followed the Office s reports on specific subjects and audits and agreed with the Committee s decision to consider them under the relevant agenda items.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

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.

b Based on the United Nations exchange rate for March 2004, 0.804.

Medical Insurance Plan

(ii) Examine the scientific and technological relevance and feasibility of research conducted pursuant to action programmes under the Convention.

The Supreme Audit Institution should ensure that it has access to internal auditor reports, related working papers and audit resolution information.

Article 5 The financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.

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

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.

The Governing Council Global Ministerial Environment Forum will also keep the financial requirements related to the Bali Strategic Plan and its implementation under review.

a Based on the United Nations exchange rate for March 2004, 0.804.

of firms. Small and medium sized enterprises (SMEs), in both developing and developed countries, tend to face larger difficulties in setting up EMS.

Two issues within UNHCR relate to that recommendation the Oversight Committee and internal audit ratings.

Given the potential variation in the internal audit function among enterprises, it is recommended that relevant details of this function be disclosed.

Since our previous report, the State Comptroller published three reports on women related issues.

We believe that our audit provides a reasonable basis for the audit opinion.

The Board notes that the case was reviewed by the Programme s Office of Audit and Performance Review, which led to the dismissal of the staff member and the recovery of the equivalent of some 45,000.

Exhibit VI

the related report of the Advisory Committee on Administrative and Budgetary QuestionsA 51 423 Add.2.

(c) A system of accounting and auditing standards and related oversight

A key issue remains the fact that OIOS has had to rely on its auditee for the funding of the audit.

5. Endorses the observations and recommendations of the Board of Auditors contained in its report on the updated special audit

These statements should be supported by audit certificates provided by the external auditors of the agencies concerned.

161. The Board trusts that DPKO will continue its efforts to resolve all outstanding claims in connection with UNPF.