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

The activities of tax consultants, public chartered accountants, public accounting consultants and other persons and institutions that perform similar activities in so far as they provide tax advice, handle tax returns and perform activities connected with the compiling, assessing or auditing of annual accounts or the keeping of records.

For example, Internal Audit Divisions I and II have initiated assessments of their operations, as mentioned below, which will be completed in the coming months.

(d) Assessing the adequacy and effectiveness of internal and external audit services

The audit includes assessing the accounting principles used and significant estimates made by the Registrar, as well as evaluating the overall presentation of the annual financial statements and the financial report.

Whether child benefits are more favourable is examined by the tax office ex officio in the course of the income tax assessment.

An audit also includes assessing the accounting principles used and significant estimates made by the High Commissioner, as well as evaluating the overall presentation of the financial statements.

Audit of the Post Conflict Assessment Unit

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

(6) coordinating with the related organs in carrying out such work as auditing, evaluation and financial supervision and so on.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

Subject to a review under Article 8 and the acceptance of the revised estimate by the expert review team, the revised estimate shall replace the adjusted estimate.

Technical guidance on methodologies for adjustments under

However, since the Department of Peacekeeping Operations had been unable to provide the Board with an overall plan or schedule for the periodic assessment of missions, it had been unable to assess the extent of such reviews or assessments.

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

The implementation of the recommendations made by the Office of Internal Oversight Services and the continuous monitoring and control of the areas highlighted in the reports should contribute to better control and increased efficiency surrounding overall rations management.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

Review and appraisal of the Madrid Plan of Action at different levels

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

With regard to the regularity audit, detailed risk assessments have been completed to ensure that in performing the financial and compliance audit work, our resources will be appropriately focused.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

In more than 50 per cent of the operations audited, internal controls in this area were assessed as weak and ineffective.

The Director, Division for Oversight Services, stated that UNFPA would work with its sister agencies on standardizing audit ratings.

An audit also includes assessing the accounting principles used and significant estimates made by the Director General, as well as evaluating the overall financial statement presentation.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

OAPR conducted a full review and assessed that due diligence has been performed and compliance with the financial regulations and rules.

It is expected that the regional commissions will elaborate concrete plans for conducting the review and appraisal exercises.

The aim of the assessment is to appraise the quality of the audit work performed by the UNHCR Audit Service, as well as to determine opportunities for improvements.

During the initial review the expert review team shall assess whether

During the annual review the expert review team shall assess whether

In paragraph 126, the Board recommended that UNCC and the Office of Internal Oversight Services conduct a joint risk assessment so that a proper audit plan could be developed.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services

An audit also includes assessing the accounting principles used and significant estimates made by the Executive Director, as well as evaluating the overall financial statement presentation.

There is almost no statistical assessment nor the means to make statistical assessments.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retrospectively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

Where the Party submits recalculated estimates for commitment period years prior to the inventory year subject to review, adjustments may be applied retroactively for those estimates that have not yet been reviewed, if the provisions of paragraph 4 above apply to these recalculated estimates.

In considering the need for an adjustment, expert review teams should adhere to standard inventory review approaches, which also include assessment of the time series for a given estimate.

Programme B.2 Comptroller General, Internal Audit and Evaluation Services 34

Government revenue collection agents in several counties informed the team that all taxes collected were transported to the Ministry of Finance head office in Monrovia.

An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation.

The Supreme Audit Institution should develop procedures for assessing the internal audit unit s work to determine the extent to which it can be relied upon.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

The Director of External Audit (South Africa), United Nations Board of Auditors, stated that the Board of Auditors would assess the Atlas reviews and issue a report to the General Assembly in September 2006.

The Office of Internal Oversight Services will prepare a provisional audit workplan for the biennium 2006 2007 on the basis of the results of the global risk assessment and will submit it to management for review before its finalization.

of action pertaining to the situation of social groups modalities