A. Results in brief

The Board s main findings are

The Board s main findings are as follows

The Board s main findings are as follows

Go to the website. Look at the audit results.

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

The Board s main findings are as follows

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

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

Comments on specific findings and recommendations

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

The detailed findings are discussed in paragraphs 21 to 427.

The detailed findings are reported in paragraphs 12 to 101.

The Board apos s main findings are as follows

Comments on specific findings and other recommendations

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

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

Its detailed findings are discussed in paragraphs 14 to 276.

The detailed findings are discussed in paragraphs 11 to 188.

The Board continued its practice of reporting the results of specific audits through management letters containing audit findings and recommendations to the Administration.

4. Expresses its deep concern at the findings of the Board of Auditors as contained in its report on the updated special audit 5

Survey results on audit and oversight committees

Therefore, no specific comments are made on the recommendations and findings.

(b) Keep under review the scope and results of the audit of the United Nations Board of Auditors and OIOS, their cost effectiveness and report periodically to the General Assembly on Committee findings

As a result of these audits, savings and recoveries totalling 3.4 million were recommended.

56. Paragraph 55 (d). The Board of Auditors conducted a special audit of the Integrated Management Information System (IMIS) in 1997 and submitted its findings (A 52 755).

2. The present report includes the audit results on the policies covering

The detailed findings of the audit are reported in paragraphs 12 to 131.

It noted that the report was the result of some 12 weeks of study by the Board s auditing team.

The unutilized balance of 14,200 resulted from revised requirements of UNPF audit costs.

The report on the outcome of the deliberation on the draft of Amendment (X) to the Criminal Law, and the report on the outcome of the deliberation on the draft amendment of 11 laws including the Accounting Law.

In paragraph 146, the Board recommended that the Governing Council unrestrictedly provide appropriate internal audit resources and consider audit findings, particularly in regard to its processes, in the interest of accountability and transparency.

The secretariat of the Fund has asked grantee organizations to submit audited financial statements reflecting the use of grants in response to internal audit findings issued in conjunction with the evaluation.

The findings, conclusions and recommendations included in the present summary are mainly those of particular importance relating to common themes in organizations audited by the Board.

44. The Board proposes to review the results of the action taken by the Administration in its future audits.

The results of the audits were communicated to the Mission and to the Department of Peacekeeping Operations and followed up.

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

Result of evaluation

3. The Advisory Committee had an advance copy of the concise summary of principal findings, conclusions and recommendations, classified by audit area, of the Board of Auditors (A 53 217).

The Supreme Auditor should also audit those structures to assure that controls are adequate to achieve the desired result.

13. Responsiveness to internal audit findings and recommendations may be further improved as follows

Monitoring includes addressing audit findings and recommendations reported by their internal and external auditors to determine what corrective actions are needed.

I. Results of examination

It demonstrates