The Chairman of the Audit Operations Committee of the Board of Auditors introduced the report of the Board (A 60 5 (Vol. V)).

The Auditor shall perform such audit of the accounts of the Tribunal, including all trust funds and special accounts, as it deems necessary in order to satisfy itself

(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

The auditor's claim file stated that its audit activities did not resume until August 1991, more than four months after the date of the allegedly contemporaneous audit certificate.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

An audit report was not a management scorecard.

Audit process

Scope of audit

External audit

Internal audit

Audit costs

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

As at March 2005, 85 per cent of offices had submitted their audit plans.

Audit services 10.0

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Summary of audited activities and audit reports

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

(a) To follow up on the audit recommendations

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

Welcomes the presentation of audit recommendations by frequency of occurrence and by priority, and requests a further analysis of the present figures regarding the underlying causes of audit remarks

(a) Audit services 10 000

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

Management summary audit implementation status

B. Technology based audit techniques

Enhanced independence and integrity of the audit institutions ___________

Financial data and reports for audit purposes

OIOS often found that the performance indicators used were unrealistic or not measurable.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

Note Two dots () signify that data are unavailable.

(ii) Annual audit plan, budget and staffing

Audits should be conducted by an independent body.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

As a result of the failure of these two initiatives, the Office of Internal Oversight Services decided to prepare a report to the General Assembly on its various findings and conclusions arising from the audits it has conducted since it began auditing UNCC.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

Special accounts.