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

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

Comment by the Administration. The call for the 2004 audit of nationally executed projects emphasized the requirements for the audit.

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

(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

NEXAS continued to evaluate audit reports, carry out audit missions when required, make recommendations for improvements and introduce additional audit scopes.

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

Audit of the Special Court for Sierra Leone

Audit of contracts for petroleum products

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

Audit procedures and results of the additional audit scope

The estimate provides for the cost of external audit for the Force.

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

Provision is made for audit services throughout the period.

Inadequate staffing for the audit function has resulted in

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005

11. The internal audit mandate should be revised to provide a sufficient legal basis for carrying out audit responsibilities.

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

Financial data and reports for audit purposes

Audit of travel management for headquarters staff

For 1993, audit coverage was significantly increased.

Provision is made for external audit services.

Provision is made for external audit services.

This evaluation will also prepare the UNHCR Audit Service for the external audit envisaged by the United Nations Board of Auditors.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005 and

Audit the Fed?

Expenditures for subprojects for which audit certificates were not mandatory and those for which the partners did not provide audit certificates amounted to 150 million in 2003.

Expenditures for subprojects for which audit certificates were not mandatory and others for which the partners did not provide audit certificates amounted to 150 million in 2003.

Provisional terms of reference for the independent audit advisory committee

Provision is made for the cost of external audit services.

Provision is made for audit services throughout the mandate period.

Provision is made for the cost of external audit services.

27. The United Nations shall be responsible for internal audit.

Provision is made for the cost of external audit services.

Provision is made for audit services throughout the mandate period.

Provision is made for audit services throughout the mandate period.

88. Provision is made for audit services throughout the period.

Replace the words 400 audit reports with the words 432 audit reports .

This provision covers the cost of external audit for the Mission.

This provision covers the cost of external audit for the mission.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

The Oversight Committee discussed for the first time in May 2005 the audit reports with an audit rating of below average or seriously deficient.

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

(a) Revised terms of reference for the Independent Audit Advisory Committee