Scope of audit

ANNEX II Scope of the investment audit

(a) The type and scope of the Auditor's examination

Concerning internal audit coverage during the biennium 2006 2007, no arrangements had been made for 2007, while continuing audit coverage, particularly of the claims payment process, may still be required at least until the end of 2007.

(e) Regularity and extent of audit by an independent body

Some delegations queried the audit coverage of UNHCR and the role of internal audit.

The Board is planning to widen its audit coverage at the State Oil Marketing organization.

1. The scope of the investment audit should

The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

1. Audit coverage of peacekeeping operations

scope of the review

Scope of the review

Scope of the review

Scope of the examination

(a) Revised terms of reference for the Independent Audit Advisory Committee

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

The universe of projects considered

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

The survey will produce national and broad state level estimates for women, and national level estimates for men.

Calculate the area between

A review of the Evaluation Unit's work plan to date also shows that its actual focus was more limited than stated by the policy.

The Board has therefore restricted the scope of its audit opinion to exclude this expenditure

The Board has therefore restricted the scope of its audit opinion to exclude this expenditure.

Design temperature range _ C to _ C.

Annex Terms of reference of the Review Group

OIOS generally includes a review of partners' activities (financial and performance) in the audit scope.

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.

In paragraph 58, the Board recommended that UNODC increase its project audit coverage of nationally executed expenditures with a view to ensuring the timely receipt of audit certificates.

Scope and modalities of review

Scope and modalities of review

(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

There was no established practice relating to the term of office of an external auditor in international organizations.

Scope of the review of procurement management

C. Proposals on the scope of the review

The scope of such a review shall follow the scope set out for the in country review according to paragraph  100 above.

OIOS is also working closely with the secretariat in developing the terms of reference for an audit of the governance mechanisms.

Statement of corporate environmental policies description of environmental audit procedures and coverage

Requests a Board of Auditors' assessment of the implementation of these changes at the end of the three year trial period, within the context of their biennial audit.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

(2) having a planned mining area, the limits of mining and a plan for comprehensive utilization of the resources

The revision of the terms of reference of the Management Review and Oversight Committee took into consideration the recommended role of the Committee in the approval of audit plans.

(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

Draft terms of reference for the review of the financial mechanism

Draft terms of reference for the review of the financial mechanism