In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

In accordance with article VII of the Financial Regulations, we have also issued a long form report on our audit of the financial statements of the United Nations High Commissioner for Refugees.

Annual report and audit

E. Report on internal audit activities in 2004

An audit report was not a management scorecard.

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

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

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 long form of the tabar was about seven feet long, while a shorter version was about three feet long.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

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.

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

The Executive Board had before it the report on internal audit activities in 2004 (E ICEF 2005 AB L.2), which was introduced by the Director, Office of Internal Audit (OIA).

UNFPA also addressed audit issues in the annual report on internal audit and oversight activities in 2004 (DP FPA 2005 9), submitted to the annual session 2005 of the Executive Board.

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

Such a mechanism could be in the form of either a special committee comprising senior officials or a focal point for audit and oversight matters.

This summary will form the basis for the session report.

The Tribunal took note of the audit report for 2003 and requested that the report be submitted to the fifteenth Meeting of States Parties.

These sectors are technologically sophisticated, but form a narrow base for long term development.

The TEAP will report the findings of the review to the Parties in the form of an interim report, by 30 April 2005, and in the form of a final report by 15 May 2005.

Such a mechanism could be either in the form of a special committee comprising senior officials or of a focal point for audit and oversight matters.

In paragraph 79, the Board recommended that the audit report database for nationally executed expenditure be comprehensively updated and maintained so that the financial impact of the modified audit opinions can be quantified.

Noting with concern, the results of the audit report of the Convention Trust Funds for the biennium 2002 2003, which contains a financial and management audit by the external auditors of the United Nations and the need for a complete management response to the report,

The responses form the basis for much of the present report.

After the issuance of the final audit report, the manager concerned is requested to complete a Client Satisfaction Survey.

The Ministry of Finance should be strengthened with international assistance in the form of qualified manpower in the areas of revenue generation, accounting, internal audit and expenditure control.

(t) Report of the Office of Internal Oversight Services on the global audit of field security management (A 59 702)

The audit report for the financial year 2003 was presented by the Registrar at the eighteenth session of the Tribunal.

Audit report on the finances of the International Seabed Authority for the period 2003 2004 prepared by Deloitte and Touche.

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

External audit

Internal audit

Audit costs

Also requests the Secretary General, in the context of the next performance report, to report any savings or efficiencies resulting from the military operational audit of June 2005

C Report of the Office of Internal Oversight Services on the audit of the functioning of the Headquarters Committee on Contracts

In paragraph 150 of its report, the Board recommended that UNRWA consider including external members on its Audit and Inspection Committee.

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