Changes were made in 2005 as per the request of the Board of Auditors as stated in note 2.2 (a) of the financial statements.

External auditors

Internal auditors

Resident auditors

H. Independence of external auditors

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

Report of the Board of Auditors

Comments by the Board of Auditors

Recommendations of the Board of Auditors

Report of the Board of Auditors

and reports of the Board of Auditors

General comments by the Board of Auditors

UNCC explained that this delay was due to the request made by some delegations at the December 2004 meeting, and by the Board of Auditors, to have the report translated into the official languages of the United Nations.

Item 8 Recommendations of the Board of Auditors

United Nations Board of Auditors (including its secretariat)

of the Board of Auditors to the General Assembly

Table 1.13 Resource requirements United Nations Board of Auditors

These statements have been examined by the Board of Auditors.

As required, resident auditors are posted in major emergency operations.

2005 8 Implementation of the recommendations of the Board of Auditors

2005 8 Implementation of the recommendations of the Board of Auditors

Status of implementation of the recommendations of the Board of Auditors

Regular updates will be provided to the auditors in this regard.

(f) Serving as an issue resolution forum in cases where there are differences in respect of opinions or recommendations between managers and auditors or investigators, or among the auditors themselves

11. Also reiterates its request to the Secretary General to indicate in future reports an expected time frame for the implementation of the recommendations of the Board of Auditors, as well as the priorities for their implementation and the office holders to be held accountable.

Financial reports, audited financial statements and reports of the Board of Auditors

Endorses the recommendations of the Board of Auditors contained in its report

The Steering Committee shall work in full consultation with OIOS, the Panel of External Auditors (including the Board of Auditors), the Joint Inspection Unit and the High Level Committee on Management, as necessary.

12. Endorses the recommendations of the Board of Auditors contained in its report

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Implementation of the recommendations contained in the report of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

Page 7, under documentation for item 8, Recommendations of the Board of Auditors

(c) Audits to be carried out by resident auditors in the peacekeeping missions.

Financial reports and audited financial statements, and reports of the Board of Auditors

The steering committee is to work in full consultation with OIOS, the Panel of External Auditors (including the Board of Auditors), the Joint Inspection Unit and the High level Committee on Management, as necessary.

Statutory request.

The process for the appointment of and interaction with external auditors should be disclosed.

Several delegations encouraged UNICEF to implement fully all recommendations of the Board of Auditors.

Hierarchy request error