This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

The Department of Peacekeeping Operations agreed with the Board's recommendation that it implement the mission electronic fuel accounting system in order to improve the monitoring of fuel at peacekeeping missions and to further prevent and detect fuel mismanagement and fraud.

Internal audit ratings

Conducting evaluations on money laundering in the comprehensive audits held in the bodies under its supervision.

The UNEP Manual on Project Design, Approval and Evaluation sets out the conditions relating to the submission of audit certificates.

Table 1

Table 1 Internal audit ratings

17. The UNEP manual on project design, approval and evaluation sets out the conditions relating to the submission of audit certificates.

An annex contains follow up actions by the Administration to implement the Board's recommendations for 2003, as well as the comments of the Board

Comments by the Board of Auditors

The design of the web based data system to monitor the audits of nationally executed projects will enable UNFPA to assess the financial magnitude and the occurrence of audit events to better appraise the risks of national execution.

Lead reviewers shall act as co lead reviewers for the expert review teams under these guidelines.

The expert review team and the Party should strive to complete the review in the shortest time possible.

General comments by the Board of Auditors

Audit of the Post Conflict Assessment Unit

(e) Assessing the adequacy of the control design

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

A copy of the full audit should be provided to the Security Council Committee and the IMF for evaluation and a summary of it should be made public.

10. Programme planning and project design should be improved by critical review at the project appraisal stage.

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

The secretariat shall organize the review in the most expeditious way possible following the procedures established in these guidelines and taking into account the planned review activities in the regular review cycle.

Sessions held since the establishment of the CRIC

Twenty four GHG inventory reviews and 18 in depth reviews of national communications are scheduled.

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

These posts are also requested on a temporary basis, pending the results of the independent external evaluation of audit and oversight functions.

As in the case of the new posts requested for audit, these posts are also requested on a temporary basis, pending the results of the independent external evaluation of audit and oversight functions (see General Assembly resolution 60 1, para.

The Deputy Executive Director (Management) thanked the delegations for their comments and guidance, and noted that the comments made by UNDP concerning Atlas also pertained to UNFPA. She pointed out that the Division for Oversight Services was established in 2003, prior to which audits were carried out by the UNDP Office of Audit and Performance Review.

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.

The findings of intergovernmental review of evaluations shall be reflected in subsequent programme design, delivery and policy directives.

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

The findings of intergovernmental review of evaluations shall be reflected in subsequent programme design, delivery and policy directives.

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.

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 expertise in development finance includes programme design, appraisal and evaluation.

The Committee to Review the Implementation of the Convention was established in 2002 in a revised procedure for the reporting and review process.

Risk assessments are also utilized in the design of unmanned spacecraft.

This Programme, B.2, covers the functions of the Comptroller General, internal audit and evaluation services.

By its decision 1 COP.5, the Conference of the Parties (COP) decided to establish the Committee for the Review of the Implementation of the Convention (CRIC) as a subsidiary body to assist in its function of regularly reviewing the implementation of the Convention.

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.

In decision 1 COP.5, the COP recommended the establishment of a Committee for the Review of the Implementation of the Convention (CRIC).

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

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.

Just a year after redesigning this newspaper in Poland, they name it the World's Best Designed Newspaper.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

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