The Board also noted that the computer programmes, which were operational in various divisions, had no audit trails built into them.

Audit of the Transport Section

The Board proposes to review its performance in future audits.

Audit of inland freight

The project company will normally establish some form of control mechanism over the operation of the facility (e.g. audit rights and cost review) so as to ensure that the operating costs are kept as much as possible within original estimates.

At the time of the Board s examination in April 1997, the Engineering inventory had not been updated for several months as the computer system was not operational.

Bank examiner.

Test plans, cases and scripts will be prepared by the developer and reviewed by both the operator and ITL administrator.

In June 2004, the United Nations Board of Auditors completed its audit of the Convention's operations for the biennium 2002 2003 ending 31 December 2003 and conducted a management review of the administrative arrangements established by the secretariat.

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

Keeps a running count to know when run a CHECK.

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

94. The Division continued its training strategy of combining on site audit training focused on technical skills development and individual training in areas such as computer applications, audit sampling and improving managerial skills.

Activation of the full audit trail would result in severe degradation of system performance.

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

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.

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

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.

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.

So we audit.

Implementing partners audit certification

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

(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.

5. Reiterates its request that the Board of Auditors continue its audit coverage of all peacekeeping operations

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

The additional resources under this heading are attributable to increased requirements for freight forwarding, customs clearance services and the higher cost of inland transportation, as well as the increased cost of the external audit of UNFICYP, as estimated by the Board of Auditors.

(a) Regional action plans against trafficking in persons and smuggling of migrants developed

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.

The vendor registration process began with the evaluation of potential vendors, including technical and operational assessments by the Department of Peacekeeping Operations Air Transport Unit and a financial review by the Procurement Service, before information was entered into the database on air carriers.

The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

The instructions which govern this operation must be given in absolutely exhaustive detail.

The essentials were all there all the things that make these machines run.

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.

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.

It's still with us today.

BiH Action Plan for Preventing Trafficking in Human Beings

Audit of mine operations

Audit of demining operations

(ii) 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.

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.