Audit opinion

Audit opinion

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

The Comptroller stated that UNICEF continued to receive an unqualified audit opinion from the Board of Auditors, and that in the Fifth Committee's review of the reports concerning the funds and programmes, no issues had been raised in relation to UNICEF.

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

Unqualified freedom to arbitrate

Our responsibility is to express an opinion on these financial statements based on our audit.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Note The members of the Board of Auditors have signed only the original English version of the audit opinion.

Unqualified board members do not ask hard questions.

The Administration also notes that the Board has attested to the fairness of the financial statements in its audit opinion.

It is not intended to express an audit opinion on the financial statements for the twelve month period ended 31 December 2004, but rather to report on the activities carried out by external audit and any recommendations resulting therefrom.

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

Putin s new cabinet is a similar reshuffling of the incompetent with the unqualified.

On the other hand, young and unqualified labour is pushed into the informal sector.

The situation which had prevented the Board from expressing an audit opinion on the accounts of the United Nations Office for Project Services (UNOPS) was of great concern.

By that standard, does my unqualified criticism of Hamas s rocket attacks make me an Islamophobe?

And the international condemnation of Qaddafi s atrocities today has been swift, unqualified, and effectively unanimous.

As Darwin was unqualified for the Tripos , he joined the ordinary degree course in January 1828.

His delegation had been concerned to see that the Board had been unable to provide an unqualified opinion for 4 of the 16 organizations audited, meaning that their financial statements had not been presented fairly and in accordance with the reporting framework in all material respects.

Our warm tribute is also due to the Secretary General for his unqualified dedication to this institution.

Audit Recommendations

Internal audit

Audit process

Internal audit

External audit

Internal audit

Audit costs

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.

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

Mr. AJMAL (Comptroller General), referring to the report of the External Auditor, noted that, after extensive audits at UNIDO headquarters and in the field offices, the External Auditor had expressed an unqualified opinion on UNIDO's financial statements for the last biennium, and had also stated that adequate controls were in place.

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

The Auditor may draw the attention of the Tribunal and the Meeting of States Parties to any denial of information classified as privileged which, in its opinion, was required for the purpose of the audit.

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee