The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.

This will help complete the follow through in terms of corporate issues raised through country office audits.

The Secretariat collected the information on audit committees during 2004.

The following reports on headquarters audits were issued during the period.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

The Board will confirm the implementation of the strategy and the effectiveness of the measures contained therein during its next audit visit.

During the period, the UNHCR Audit Service issued 138 recommendations, of which 70 were classified as critical.

13.8 The Committee observes that, in the normal course of events, the State party provides, through the operation of the Migration Board and the Aliens Appeals Board, for review of a decision to expel satisfying the requirements of article 3 of an effective, independent and impartial review of a decision to expel.

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

(d) Strengthen its efforts to improve the quality of education by revising curricula, introducing child centred and active teaching and learning methods

In the previous mandate, the Panel received unaudited financial information covering up to October 2004.

Building on the work already started by the UNHCR Audit Service, the project will start during the summer with a series of interviews and workshops.

Summary of audited activities and audit reports

The Committee recommends that the State party withdraw its reservation to article 1 of the Convention at the earliest time possible by expediting the law review process.

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

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

The NPR, for example, further reduces America s reliance on nuclear weapons by adopting an almost no first use doctrine.

(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 standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

Audit costs

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

Audits should be conducted by an independent body.

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

All the banks have undergone at least one complete audit by the Central Bank and a few specific inspections during the last two years.

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.

(e) Regularity and extent of audit by an independent body

No such audit was carried out in 2004.

This differs from the practice thus far by which the review process undertaken by the Court on national legislation was done by judicial review subsequent to the passage of legislation.

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.

In re examining these claims, the Panel notes the approach to the reconsideration of overlapping claims set out in paragraph 16 of the Special Overlap Report.

If one or more of the focus areas falls significantly below its projected share of total programme expenditure during the MTSP period, a review will be undertaken and discussions held with funding partners.