Audit procedures and results of the additional audit scope

(b) The establishment of job classification audit procedures

UNHCR adopted new guidelines and procedures after the Board's audit.

Military audit procedures have clear relevance to peace keeping operations.

Audit of mission subsistence allowance policies and procedures (A 59 698)

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

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

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

In addition, the Internal Audit Divisions (I and II) are improving communications policies, audit and administrative procedures, human and financial resources management and training.

24. In April 1993, the Internal Audit Division conducted an audit of the education grant processing procedures used by the Office of Human Resources Management.

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.

While possible, the Panel considered that close scrutiny of the audit working papers and procedures was warranted.

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

As part of our audit of the financial statements the following additional procedures have been performed by us

The consolidation of those functions also meant that all units could operate under standard audit procedures, wherever appropriate.

Accordingly, most governance codes and guidelines define procedures for enhancing the independence, objectivity and professionalism of the external audit.

(d) Attention given to addressing audit observations and recommendations on ways to improve or strengthen policies, procedures and processes.

These audit procedures are designed primarily for the purpose of forming an opinion on the financial statements of UNDP.

These audit procedures are designed primarily for the purpose of forming an opinion on UNITAR apos s financial statements.

These audit procedures were designed primarily for the purpose of forming an opinion on UNDCP apos s financial statements.

These audit procedures are designed primarily for the purpose of forming an opinion on ITC apos s financial statements.

As a result of its discussions, the Panel issued an audit guideline which defines procedures, documentation, cooperation and reporting considerations.

It defines the conditions and procedures for the delivery of internal audit services, including the incorporation of commonly accepted industry standards.

The work of the internal auditors is a significant factor in determining the nature, timing and extent of external audit procedures.

From enhancing audit institutions in Africa to strengthening procurement procedures in Asia, the Bank s work to combat corruption is an everyday reality.

(ss) Report by the Office of Internal Oversight Services on the audit of mission subsistence allowance policies and procedures (A 59 698)

UNOSOM has been instructed to comply with the audit recommendation to adhere to internal control procedures in procurement, and to follow competitive

(j) Report on the audit of the policies and procedures for recruiting staff for the Department of Peacekeeping Operations,See A 57 224.

10. The Financial Regulations and Rules of the United Nations will apply to the administration of the Fund, including the procedures for audit.

Office of Human Resources Management Audit of policies and procedures for recruiting staff in the Department of Peacekeeping Operations (3) 2 not started

In the course of the audit, the Board noted weaknesses in internal control procedures for the receiving and recording of supplies and equipment.

By the end of 2005, 183 administrative procedures will have been moved to managed electronic systems that include online approval and full audit trails.

Follow up audit of the policies and procedures of the Department of Peacekeeping Operations for recruiting international civilian staff for field missions (A 59 152)

A significant effort is being made to achieve harmonization and simplification of rules and procedures guiding operational activities for development, including evaluation and management audit.

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Internal audit

Audit Division