Gender awareness programmes need to be fully integrated into the training programmes for judges, prosecutors, court staff and judicial inspectors and auditors.

External auditors

Internal auditors

Resident auditors

H. Independence of external auditors

Report of the Board of Auditors

Recommendations of the Board of Auditors

Report of the Board of Auditors

They are, as listed in Article 13 of the Treaty on European Union the European Parliament, the European Council, the Council of the European Union, the European Commission, the Court of Justice of the European Union, the European Central Bank and the Court of Auditors.

Comments by the Board of Auditors

and reports of the Board of Auditors

General comments by the Board of Auditors

This requires the reinforcement of their credit infrastructure (registration and bankruptcy laws, public and court registers, accounting, reporting and disclosure standards, standards for auditors, and public data dissemination and publishing requirements).

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

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

Table 1.13 Resource requirements United Nations Board of Auditors

Status of implementation of the recommendations of the Board of Auditors

2005 8 Implementation of the recommendations of the Board of Auditors

2005 8 Implementation of the recommendations of the Board of Auditors

These statements have been examined by the Board of Auditors.

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

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

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

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

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

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

(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

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.

In 2005, the Board of Auditors had itself stated in its report on the Court that the head of the Information Technology Division was undergraded and that the constant overtime incurred by the Division could not be sustained in the long term.

Several delegations encouraged UNICEF to implement fully all recommendations 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.

4. Takes note of the intention of the Board of Auditors and the Pension Board

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

Gibraltar retains its own court system, which includes lower courts (Court of First Instance, Coroner's Court, Magistrate's Court), a Court of Appeals and a Supreme Court.

55 220. Financial reports and audited financial statements, and reports of the Board of Auditors

56 233. Financial reports and audited financial statements, and reports of the Board of Auditors