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

Unqualified board members do not ask hard questions.

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.

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.

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.

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

Audit Recommendations

Internal audit

Audit opinion

Audit process

Internal audit

Audit opinion

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.

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

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

Annual report and audit

Audit recommendation tracking dashboard

Independent Audit Advisory Committee

(c) Audit and Inspection

One D 1 post would be redeployed from Internal Audit in New York to Internal Audit in Geneva to strengthen audit operations handled from the Geneva office.

A number of authorities recognize this type of instrument as being unqualified for termination in time of an armed conflict.

An information security audit is an audit on the level of information security in an organization.

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

The regularity audit will be taken forward through a pre final audit in the last quarter of 2005 and a final audit after the closure of the financial period.

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

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

(a) Audit services 10 000

Chairman, Philippine Commission on Audit

Management summary audit implementation status

(i) Accountability, audit and oversight