B. Supreme auditor s responsibilities

(b) A reference to the responsibility of the management of the United Nations Industrial Development Organization and the responsibility of the External Auditor

Noting that the United Nations Board of Auditors is independent and is solely responsible for the conduct of its audits.

Reference is made to the General Terms of Engagement for Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften dated 1 January 2002 and our special conditions dated 1 January 2001 (exhibit VII), in regard to the assignment and our responsibilities, including those to third parties.

2. The Supreme Audit Institution also has a responsibility for ensuring adequate internal control.

The Supreme Audit Institution should therefore not take the responsibility for implementing the specifics of the internal control procedures in any audited organization.

(i) Accountability, audit and oversight

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

Our responsibility is to express an opinion on these financial statements based on our audit.

The Board also recommends that the Administration fix responsibility for the double payment in ONUMOZ before considering any proposal for write off.

For audited financial information, the Company shall clarify in the annual report the responsibility therefor of the accounting firm it hired.

Our responsibility is to express an opinion on these financial statements based on our audit.

These financial statements are the responsibility of the High Commissioner. Our responsibility is to express an opinion on these financial statements based on our audit.

North and Central American Affairs Office, Adviser, 1979 82

Governing the raising of the limit of liability defined in the General Terms of Engagement for Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften, as amended 1 January 2001

The Committee understands that primary responsibility has been shifted to the field offices, which are now required to establish annual audit plans, including the timing of the receipt of audit reports and a review of their quality.

The Office was in the process of completing its final report, which was expected to be submitted to the General Assembly at its resumed sixtieth session.

This was in the context of the difficulties being experienced with respect to local vendors and with a view to considering alternative compensating controls for registering those local vendors where goods or services were required urgently.

Although some of the Board's recommendations might require a longer implementation period, primary managerial responsibility and accountability for implementation lay with department heads and programme managers.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

Our responsibility is to express an opinion on these financial statements based on our audit.

6. Emphasizes that the Board of Auditors shall be completely independent and solely responsible for the conduct of the audit

The Committee expects that the vacancies in the Middle East office will be filled expeditiously in view of the audit coverage provided by this Office to the five missions in question.

Candidatures for the appointment of an External Auditor

Item 12 of the provisional agenda

The Board noted that in seven other responsibility centres there were savings of more than 1 million each.

The Auditor shall be appointed for a period of four years and its appointment may be renewed.

This period may not be less than ten years.

The Board considers that in view of the large savings and over expenditures in the individual responsibility centres there was scope to strengthen budgetary control at the level of responsibility centres.

v. Appointment of an External Auditor

Appointment of an External Auditor.

(f) Appointment of an external auditor 22 5

(d) Appointment of external auditor 11

(d) Appointment of external auditor

The Members of the Board also have joint responsibility for the audit of the United Nations Escrow (Iraq) Account, the United Nations Compensation Commission and for other activities upon request.

Lead reviewers collectively shall also

The process of reviewing the design of the State allows an opportunity to examine necessary tasks, the appropriate sectors for task responsibility, and methods and partnerships for achieving the objectives.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

4 (e) Appointment of an External Auditor

E. Appointment of the auditor for 2004

Furthermore, the Board notes that responsibility for proper financial statements ultimately rests with the Commissioner General, to whom the Audit Inspection Committee reports.

Where a loss is due to several causes, we shall be liable only if our negligence or the negligence of our staff has contributed to the loss, and only for the proportion of the loss corresponding to the extent of such contribution, subject to the agreed limit on our liability this provision shall apply in particular to all engagements to be performed jointly with other members of the profession.

The new policy required that every audit assignment result in a final audit communication, normally an audit report.

An election after which the record of non permanent members is not examined is accountability, but a stringent review holding new permanent members accountable is lack of accountability.

The Operations Section is responsible for, inter alia, accounting, auditing, cash management and forecasting, settlement authorization and reconciliation, regular retrieval of reporting information, record maintenance and other operational responsibilities.