At the operational level, the Office of Audit and Performance Review has already started adopting a preliminary risk based audit planning methodology with the purpose of improving the country office audit coverage (para.

He further explained that the document before the Executive Board provides information on the status of implementation of the external audit recommendations made in respect of the biennium 2002 2003.

Summary of audited activities and audit reports

The Deputy Executive Director noted that UNICEF intentionally set itself very demanding performance standards and that its audit function was fully transparent to the United Nations Board of Auditors.

(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

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

Audit costs

The Terms of Reference of the IRM specify that each review phase is composed of two review cycles of five years.

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

Audit services 10.0

(c) Audit and Inspection

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

Headquarters audits

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.

5.1 The Deputy Executive Secretary is accountable to the Executive Secretary.

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

The Deputy Executive Director assists the Executive Director in the performance of his or her functions.

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 Constitution Review Committee was disbanded.

It might give them pause.

Club gave the song a mixed review.

That recommendation is currently under review by the Government.

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

Refugee Review Tribunal cases

Strategic Communications Division

I, resolution 1, annex II, para.

United Nations Children's Fund

Operational activity

Office of the Executive Secretary

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

An official of the secretariat designated by the Executive Secretary shall serve as secretary to the Executive Board.

He noted that the current Chair of the Subsidiary Body for Scientific and Technological Advice (SBSTA) represented a Party that was not yet a Party to the Protocol and would therefore need to be replaced during the discussion of agenda items pertaining to the Protocol.

Report of the Executive Board of the clean development mechanism and election of members of the Executive Board

The Office of the Executive Director also assumes technical and managerial responsibility for the implementation of the Executive Forum.

(a) Audit services 10 000

Reviewed requests for equipment and recommended its procurement.