Three other case files are under review for referral to other national jurisdictions.

Comment by the Administration. The Audit Services Branch has sent reminders on a regular basis and has enlisted the assistance of the geographic divisions to obtain outstanding project audit reports.

American Samoa had made progress on the issue of self governance and was in the process of now calling for a constitutional review in 2005.

At the same time, economic reform has not been abandoned. Controversial budget provisions that had earlier deterred investors are being reviewed.

The Government was in the process of updating all laws relating to the various forms of violence against women they were being assessed with a view to modernizing or amending them to reflect the modern day situation, in order to guarantee Egyptian women all their rights.

Modalities are currently being explored to extend the audits to cover the period from 1 January to 30 June 2005.

Summary of audited activities and audit reports

(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

Comment by the Administration. The Office of Internal Oversight Services has recruited a new chief of section who has experience in financial services and pension fund issues, and is in the process of recruiting a pension fund audit specialist.

A P 4 post currently in the Office of the Under Secretary General is proposed to be transferred to the Internal Audit Division to strengthen the audit capacity in New York (ibid., para.

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.

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.

This scheme was later revised, so that search results now are delivered over User Datagram Protocol (UDP) directly to the node that initiated the search, usually an ultrapeer of the node.

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

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

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

Comment by the Administration. UNOPS audit exception reports are being developed in conjunction with UNDP and will be rolled out in the second and third quarters of 2005 after completion of the statutory reports for the year end closing.

(a) Audit services 10 000

Reviewed requests for equipment and recommended its procurement.

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

In addition, the regional audit service centres will perform monitoring and immediate follow up in regard to the implementation of recommendations through the country office audits.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

Management summary audit implementation status