Similar provisions are also found in some national legislation of EU countries.

These measures relate to preparations of laws and other regulations with the aim to harmonize domestic legislation with the EU legislation.

Activities included the development of gender strategies, gender audit and budget methodologies, mainstreaming gender in planning processes and reviewing legislation.

Spain conducted a systematic audit of its banking system, and 100 billion ( 132 billion) of EU and IMF money was made available for recapitalization.

In preparation for the renegotiation, UK leaders are conducting a comprehensive audit of EU laws in order to identify powers that could be reclaimed.

The EU has begun applying Aarhus type principles in its legislation, notably the Water Framework Directive (Directive 2000 60 EC).

In 2004, a gender equality working group was formed that deals with the EU gender equality legislation on national level.

The Eastern Partnership is about EU integration, about the six countries moving closer to the EU s values, legislation, and ways of working, and about the EU being there to support and help this convergence.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

The EU must also accept that it is a Herculean political task for Congress to pass mandatory emissions reduction legislation before the Copenhagen meeting.

Internal audit is conducted by a dedicated UNHCR Audit Service, which forms part of Internal Audit Division II that is headquartered at Geneva.

The UNHCR Audit Service, in close cooperation with the UNHCR Audit Coordinator in the Controller's Office, vigorously follows up on outstanding audit recommendations.

We believe that our audit provides a reasonable basis for the audit opinion.

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Audit the Fed?

Internal audit ratings

Audit services 10.0

Internal audit function

Scope of audit

OIOS Audit Service

UNHCR Audit Service

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

An information security audit is an audit on the level of information security in an organization.

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

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.

To ensure an effective internal audit mechanism, the Coordination Council has adopted a Charter for Internal Audit.

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

(a) Audit services 10 000

Chairman, Philippine Commission on Audit

Management summary audit implementation status

(i) Accountability, audit and oversight

Table 1 Internal audit ratings

Chairman, Philippine Commission on Audit