The Board conducted not only financial statement audits but also operational and compliance audits.

Agreement had been reached between MINUSTAH and UNDP Haiti on the integration of law programmes and the modalities were being worked out.

So we audit.

The Board will keep this matter under review in its future audits.

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

There were two audits of the Mission during June 1996 and May June 1997 by a visiting audit team, in addition to the audits conducted by the resident auditor.

(c) Audits to be carried out by resident auditors in the peacekeeping missions.

Following a review of the requirements and the preliminary assessment of the scope of work for the execution of the comprehensive management audit of the Department of Peacekeeping Operations, the Office of Internal Oversight Services plans to include the audits of the supply chain management and construction engineering projects within the requested comprehensive management audit.

The internal auditor continually reviews the accounting and control systems.

The Board will keep this matter under review in its future audits.

No such audit was carried out in 2004.

As indicated to the Advisory Committee by the Audit Operations Committee of the Board of Auditors, the Board intends to review this issue in the course of the next audit of peacekeeping operations.

The Office of Internal Oversight Services also plans to postpone to the fiscal period 2006 07 three field mission audits to be carried out by resident auditors, as the individuals will be actively involved in the completion of the comprehensive management audit at United Nations Headquarters.

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

An initial audit and periodic audits shall be conducted to the satisfaction of the competent authority.

61. At the time of the Board s audit, UNFPA had not carried out regular space use reviews or occupancy audits.

Continuing oversight through audits.

A review is expected in 2005.

It was the Committee s understanding that an audit of the Trust Fund would be carried out by the Board of Auditors in the normal course of the Board s overall audit of all trust funds, and that no separate audit would be undertaken for this Fund.

64. The Board will keep this matter under review in its future audits.

In addition to audit coverage of the Department of Peacekeeping Operations (DPKO) at Headquarters, audits were conducted at 17 missions in the field during the reporting period.

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

Efforts to strengthen the audit functions have been undertaken, including the establishment of an Audit Committee.

76. The Board will review the position in its future audits.

3. In addition to its audit of the accounts and financial transactions, the Board carried out reviews under article 12.5 of the United Nations Financial Regulations.

15. The Board will continue to monitor this issue in future audits.

18. The Board will continue to monitor this matter in its future audits.

12. The Board will keep this matter under review.

The Board will review the new procedures for the allocation of general resources in future audits.

During the review, the Administration also considered the Board of Auditors comments and recommendations.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

89. During the period under review, the Audit and Management Consulting Division began 118 audit assignments as follows

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

These auditing standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

26. The Board will continue to monitor this matter in its future audits.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

This may be assisted by systematic auditing.

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.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, specialized agencies and the International Atomic Energy Agency.

Audit process

In the first quarter of 2006, member States are expected to volunteer to be audited and it is anticipated that there could be 20 to 30 audits during the 2006 2007 biennium.

We conducted our audit in accordance with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

At the time of the present audit, it was expected to be issued at the end of 2004.

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.