The Secretariat collected the information on audit committees during 2004.

The Board holds regular coordination meetings with the peacekeeping audit services unit at Headquarters during its audit process.

The Board will review the compensating measures during its next audit.

During the reporting period, the UNHCR Audit Service issued a total of 31 final Audit Reports (listed in Annex 1).

The Secretariat provided their comments, which were verified during the interim audit.

Accordingly, the Board carried out a special audit during September October 1994.

3. The internal audit coverage of headquarters activities was expanded during the biennium.

16. The Board found a large number of invalid unliquidated obligations during its final audit examination.

My team had identified the lack of a formal, comprehensive fraud prevention strategy during the previous audit.

During the period, the UNHCR Audit Service issued 138 recommendations, of which 70 were classified as critical.

An inspection check list is generally produced and addressed during the site visit by the audit team.

12. The Board noticed delays in the issue of LOIs during its audit for the year 1993 also.

Provision is made to cover the cost of external audit for the mission during the current mandate period.

12. The Board noticed delays in the issue of LOIs during its audit for the year 1993 also.

During April September 2004, the Office of Internal Oversight Services conducted an audit review of the Galaxy system.

99. Provision is made to cover the cost of external audit for the Mission during the current mandate period.

68. Provision is made to cover the cost of external audit for the Mission during the current mandate period.

102. Provision is made to cover the cost of external audit for the Mission during the current mandate period.

Comments of some of the user departments on the missing equipment had not been received during the audit visit.

(b) Conference services, administration and oversight (regular budget extrabudgetary) produce up to 400 audit reports for programme managers during the biennium review compliance by departments and offices with audit recommendations.

Comment by the Administration. The UNFPA internal audit will review and verify the data during the third quarter of 2005.

Audit procedures and results of the additional audit scope

In addition, all audit teams of the Board have regular meetings with the resident auditors during mission audits. The audit plans of the Board and of the resident auditors are discussed to avoid duplication of efforts and to ensure the effective and efficient deployment of audit resources.

This was especially relevant during the present audit, as a number of audits, reviews, inspections and investigations involved peacekeeping operations.

22. Internal audit coverage of ITC during the 1992 1993 biennium mainly comprised a review of 10 technical cooperation projects.

61. Internal audit coverage of ITC during the 1992 1993 biennium mainly comprised a review of 10 technical cooperation projects.

The Board will confirm the implementation of the strategy and the effectiveness of the measures contained therein during its next audit visit.

This new procedure made the hiring of external audit firms more transparent, the appointments having been made directly during previous exercises.

Audit the Fed?

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

Audit objections, to these or any other transactions, arising during the examination of the accounts shall be communicated immediately to the Registrar.

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

Concerning internal audit coverage during the biennium 2006 2007, no arrangements had been made for 2007, while continuing audit coverage, particularly of the claims payment process, may still be required at least until the end of 2007.

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

Audit of the Mission

Audit of the Institute

Audit of the Institute

Audit of the Philippines

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

During the audit visit to Mogadishu in September and October 1993, the Board noted the practical difficulties which confront the mission in its operations.

Internal audit

Audit Recommendations

Audit opinion

Audit process

Internal audit