Internal audit function

External audit

A. Internal audit function

External audit costs.

(a) External audit ( 47,800)

(c) Audit costs, which cover both internal and external audit costs.

Table 10. Summary by object of expenditure External audit Internal audit

Higher requirements for external audit services.

Audit of the documents reproduction and distribution function

(f) External audit fees of 45,500 for the Board of External Auditors

Integrated into the internal audit and business divisions, regional bureaux and country offices, the quality assurance function complements internal and external audits in the following ways

41. Audit services. The amount of 55,200 authorized for external audit services was fully obligated.

52. Audit services. The amount of 45,100 was fully obligated to cover external audit costs.

This estimate covers the cost of external audit services.

Based on the biannual estimated cost for external audit.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

An amount of 66,700 is also included for external audit under line item 10 (a), audit services.

An amount of 24,100 is also included for external audit under line item 10 (a) audit services.

Provision is made for the cost of external audit services.

Provision is made for the cost of external audit services.

Provision is made for the cost of external audit services.

Accountability for results through independent evaluation Internal and external audit a function assumed by UNDP and A staff performance assessment system that links individual staff performance to organizational and development effectiveness.

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

(c) Audit costs, which cover both internal and external audit costs in both the administrative and investment areas.

Follow up of the recommendations made in prior external audit reports

Provision is made for the cost of external audit services ( 94,700).

Provision of 59,500 covers requirements for the external audit of MINURCA.

Enterprises with no internal audit function should disclose the reasons for its absence.

Enterprises should disclose the scope of work and responsibilities of the internal audit function, as well as the highest level within the leadership of the enterprise to which the internal audit function reports.

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

(i) To consider the effectiveness and objectivity of the external audit process

UNICEF will issue guidance on the follow up of external audit recommendations.

Provision of 69,700 is made to cover the cost of external audit

This estimate covers the cost of external audit service for the Force.

The estimate covers the cost of external audit for the Force ( 53,400).

Provision is made in the amount of 29,000 for external audit services.

Provision is made in the amount of 58,000 for external audit services.

Given the potential variation in the internal audit function among enterprises, it is recommended that relevant details of this function be disclosed.

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

42. Audit services. The provision has been fully obligated to cover the cost of external audit conducted during the reporting period.

This relationship can be developed by including internal audit observations and recognizing their contributions in the external audit report when appropriate.

All publicly owned enterprises are subject to external audit and accounts are published.

In paragraph 272 of the report, UNFPA agreed with the Board's recommendation that it (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

In paragraph 272, UNFPA agreed with the recommendation of the Board of Auditors to (a) develop an internal audit charter detailing the purpose, authority and responsibility of the internal audit function and (b) educate personnel about the functions and positive impact of an internal audit function.

The office of the Director also coordinates the reviews of the internal and external audit functions and ensures the implementation of audit recommendations.