Like the Advisory Committee, the Group welcomed the Board's more frequent practice of expanding performance audits.

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

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

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.

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

Based on the estimation of sixty two trial days per accused, a further 161 trial days will be required for the completion of trial.

Based on the estimation of sixty two trial days for a single accused trial, a further fifty trial days will be required for the completion of trial.

Based on the estimation of sixty two trial days for a single accused trial, a further fifty three trial days will be required for the completion of trial.

The estimated number of trial days required for the completion of all trial work is 2,596 trial days.

The estimated number of trial days required for the completion of all trial work is 2,263 trial days.

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

The Board of Auditors has audited the financial transactions made in respect of the capital master plan and has reviewed its operations for the period from 1 January to 31 December 2004.

The Panel does not in fact have an established headquarters.

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.

Audit of the office in Geneva

For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

71. The internal audit coverage of UNHCR country programmes should be enhanced to aim at a shorter audit cycle and to cover activities with high risk ratings more frequently.

Most of the auditors' reports were dated within a few months of the subject financial year, although a few were undated.

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 financial statements of the organization for a specified period or at a specified date audited by the External Auditors (United Nations Board of Auditors).

The Committee was informed by the Audit Operations Committee of the Board that the financial statements and accounts for the period ending 31 December 1997 had been received by the Board on 16 April 1998.

He currently occupies the post of Secretary General of the European Organization of Supreme Audit Institutions (EUROSAI), whose permanent Secretariat is based at the Court of Audit.

For 2004, the request for audit plans was sent earlier to give offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Based on the average of sixty two trial days per accused, a further eighteen trial days will be required for the completion of trial.

Based on the average of sixty two trial days per accused (paras. 17 21), it is estimated that their trials could take 868 trial days.

An estimate of 1,046 trial days will be required for their completion.

of the Board of Auditors in its report for the biennium

The Internal Audit Division II (IAD II), based in Geneva, comprises the UNHCR Audit Service, the Special Assignments Section, the Geneva Audit Section and the Nairobi Audit Section with resident auditors assigned to the International Tribunal for the Former Yugoslavia, the International Criminal Tribunal for Rwanda and the Economic Commission for Africa.

Planned evaluation activities in 1997 were also reviewed by the Standing Committee in January.

5. During its consideration of those reports the Advisory Committee met with the Audit Operations Committee of the Board of Auditors from 21 to 23 September 1998 and with representatives of the Secretary General on 28 and 29 September 1998.

Audit Resources spent 1 July 2004 to 30 June 2005

The Audit Services Branch has sent reminders on a regular basis and has enlisted the assistance of the geographic divisions to obtain outstanding project audit reports.

The provision has been fully obligated to cover the cost of two external audits conducted by four auditors for the periods from 28 October to 10 December 1996 and from 8 April to 19 May 1997.

And what we've learned is that babies are sensitive to the statistics, and the statistics of Japanese and English are very, very different.

An estimate of 837 trial days will be required for their completion (para.

The new D 2 post will head audit operations based in Geneva.

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.

32) 558 trial days will be necessary to complete trials in respect of the nine detainees awaiting trial (para. 33) and 868 trial days will required for the completion of trials in respect of the maximum of fourteen persons comprising the accused who remain at large and four of the recently indicted eight accused (para.

The Committee was further informed that an audit of the Institute's operations, including programme management, financial management, use of consultants and follow up actions on previous audit recommendations, had been conducted by the Board of Auditors during the period from 29 August to 9 September 2005 and the findings of that audit had not yet been received.

As requested by the General Assembly, in its resolution 47 211 of 23 December 1992, the Board has reviewed the actions taken by the Administration to implement the previous audit recommendations made by the Board in its report for the financial period ended 31 December 1995.

111. The Board examined 4 missions that were funded from the regular budget and 13 special missions during the 18 month period ended 30 June 1997.

IAMB had the opportunity to review those reports in draft form with the auditors at its meeting on 17 and 18 April.

The paragraph references in the following paragraphs are from the original BOA audit document (A 59 5 Add.1), the UNDP financial report and audited financial statements for the biennium ended 31 December 2003 and report of the board of auditors.

The number of OTP witnesses heard during trial is normally lower than pre trial estimates.

For 2004, the Branch requested offices to submit the information as part of their 2004 audit plans which were due by 31 October 2004.