The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

Another speaker queried whether the endorsement of audit guidelines by division directors compromised the independence of the audit process and investigations.

Chairman, Philippine Commission on Audit

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

Note The members of the Board of Auditors have signed only the original English version of the report.

(Signed) Guillermo N. Carague

Chairman, Philippine Commission on Audit

a Estimated price does not include a provision for interim audits.

The Board plans to review this application in its next audit.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

IAMB also received a briefing from the Iraq Board of Supreme Audit.

Updating of the guidelines These guidelines shall be reviewed and revised, as appropriate, by consensus, in accordance with decisions of the COP MOP, taking into account any relevant decisions of the COP.

Adoption of guidelines

Guidelines on implementation

For the purposes of these Guidelines

Features of proposed guidelines

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

(i) To benchmark OIOS against similar audit and oversight bodies

The cooperative programme should also include a systematic annual financial auditing component.

Guidelines and policies

Gender guidelines had been adopted.

(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

Expenditures for subprojects for which audit certificates were not mandatory and those for which the partners did not provide audit certificates amounted to 150 million in 2003.

Expenditures for subprojects for which audit certificates were not mandatory and others for which the partners did not provide audit certificates amounted to 150 million in 2003.

These oversight mechanisms were referred to as either audit committees or oversight committees.

Adopts the following Basic Principles

Enhancement or strengthening of the guidelines

Fuze system design guidelines

Adopts the following Basic Principles and Guidelines

Role of UNCITRAL in developing guidelines

At the time of the present audit, it was expected to be issued at the end of 2004.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

Comment by the Administration. The secretariat of the Fund has submitted to the Standing Committee a proposal for the establishment of an audit committee.

In these guidelines, the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories are referred to as the IPCC Guidelines.

(c) Pertinent provisions of the Guidelines

The guidelines have been published, and they have been adopted by our hospitals and research institutes.

The objectives of these guidelines are

The objectives of these guidelines are

Reporting guidelines 11 2

C. Harmonization of reporting

Provision of guidelines, manuals and training

See article 10 of the Universal Declaration of Human Rights, the Basic Principles on the Independence of the Judiciary, the Basic Principles on the Role of Lawyers and the Guidelines on the Role of Prosecutors.