Principal accounts

This provides a management summary of key audit recommendations raised by the UNBOA with updates on key issues.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

A clear strategy is needed to bolster the key sectors discussed above.

Therefore, it is essential to adopt a comprehensive, long term strategy that will take into account the many challenges facing the country.

23.14 A cohesive promotional and distribution strategy will build more innovative partnerships with major broadcasters.

My team conducted a strategic planning visit during November 2004 aimed at developing the audit strategy for the biennium, and performed the detailed planning in order to update their knowledge of the organisation's business and related systems.

27.36 A cohesive promotional and distribution strategy will build more innovative partnerships with major broadcasters.

In September, the Standing Committee undertook a preliminary review of financial and budgetary documentation being submitted to the fifty sixth session of the Executive Committee. The Committee received reports on UNHCR's information and communications technology strategy and on internal audit.

The E.S.F., main tool for the implementation of the European Employment Strategy, supports measures and policies concerning strategic priorities, among which are

Comment by the Administration. The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

Mr. BAWUAH EDUSEI (Ghana) called on UNIDO to continue its efforts to create a fraud prevention strategy and strengthen its environmental policies in line with the recommendations of the External Auditor.

The responses indicated that most Governments have put in place some of the key elements of a comprehensive drug demand reduction strategy.

But the SCAF side is applying a similar strategy strengthening its hold over the key power ministries.

for the year ended 31 December 2004

China s unique aid model is one of the main pillars of what the Chinese scholar Sheng Ding calls the country s soft power strategy.

The major audit observations (61 per cent) are in the following key areas financial management (18 per cent) audit management (14 per cent) Information and communications technology (ICT) management (10 per cent), treasury management (10 per cent) and procurement management (9 per cent).

As the key disseminators of United Nations information, depository libraries have always played an essential role in the outreach strategy of the Organization.

In this connection the Ministry commissioned a detailed gender analysis of Government of Pakistan's main policy document on combating poverty, the Poverty Reduction Strategy Paper (PRSP).

In the light of that situation and of the restrictions that the General Assembly has placed on cross borrowing between some accounts, the report will consider the major categories of activity separately.

The outcome document stresses that priority attention should also be given to formulating a comprehensive counter terrorism strategy, which should become one of the main building blocks of the collective security system.

But Kasparov quickly adjusted to exploit the computer s weakness in long term strategic planning, where his judgment and intuition seemed to trump the computer s mechanical counting.

Among others, closer links should be fostered between the accounts and indicators, including links with sustainable development indicators, Millennium Development Goals indicators and indicators used in poverty reduction strategy papers.

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

As long as China, Japan, and South Korea regard every encounter with one another as an opportunity to settle scores or gain some strategic advantage, brinkmanship will remain Northeast Asia s fate.

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

(f) Note by the Secretary General transmitting the report of the Board of Auditors on the capital master plan for the biennium ended 31 December 2003 (A 59 161)

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit