They audits will focus on financial procedures and controls.

In 2004, cash assistance was reviewed in 22 field audits the controls were found to be satisfactory in 14 offices and unsatisfactory in eight offices.

In its audits of headquarters divisions, OIA found the controls for the administration of travel services and the procurement of supplies and consultancy services to be satisfactory.

The Board conducted not only financial statement audits but also operational and compliance audits.

Headquarters audits

Agency audits

IX. INTERNAL AND EXTERNAL AUDITS

Continuing oversight through audits. The audit function will continue to assess and analyze the effectiveness and adequacy of programme and operations management practices, governance processes and internal controls throughout the organization.

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The 30 country offices audited in 2003 report that they have established adequate controls over 95 per cent of the risks identified by the audits that year.

Improvements involve better documentation of internal controls, follow up on audit recommendations, whether external or internal, review of the staffing of the Division responsible for internal audits, and better planning of audit coverage.

Headquarters audits and summary reports issued 2000 2003

Headquarters audits and summary reports issued in 2004

(e) Implementation of energy audits

Among these are controls on effort, including controls on types of gear and size of mesh, controls on vessels, including vessel type, length and horsepower, controls on fishing seasons and control of areas and controls on catch, including catch and by catch quotas.

Audit recommendations to address these issues are presented in the summary audit reports of basic programme management controls (2002) and CAG (2003), but as noted in paragraph 59 most recommendations in these audits remain open.

Remote controls and modes

Country office audits implemented in 2004

New internal controls have been introduced and existing controls and procedures have been reinforced.

The Act updates the present system of export controls in India with a view to making it more contemporary, by introducing transit and trans shipment controls, re transfer provisions, technology transfer controls, brokering controls and end use based controls.

Controls

Controls

Country office audits implemented in 2000 2003

Financial and internal controls management

Implementing effective domestic controls on nuclear and radioactive materials and relevant equipment and technology, including export controls.

Internal controls

Export controls

Border Controls

Export controls

Quilt controls

Remote Controls

Remote Controls

3. Controls

The functions of the Unit for the remainder of the 2004 05 period and during 2005 06 include the conduct of 10 audits currently identified in the missions concerned, the conduct of horizontal audits and the consolidation of 14 completed audits into 6 reports.

It also welcomed the recommendations for greater joint procurement, post implementation benefit audits, efforts to ensure implementation of information security policies and improved ICT audits, costing and staff training.

Audits should be conducted by an independent body.

Their effectiveness will be assessed in future audits.

These will be followed up in future audits.

Improved financial controls and reporting systems.

Improved border controls and smart borders.

These audits shall ensure the approved system is and remains adequate and efficient.

The incumbent will ensure that the existing applications, such as the Mercury procurement system, the Nucleus data warehousing system and the Galileo asset control and inventory management system, as well as any newly proposed systems, are subject to extensive audits or internal controls.

Tax evasion is usually confronted in two ways audits and harsh sanctions.

Tax evasion is usually confronted in two ways audits and harsh sanctions.

There were no ICAO audits of Varna and Bourgas airports in 2004.