Chairman, Philippine Commission on Audit

UNICEF is reviewing alternative audit options with the objective of allocating audit resources to strategically important business units.

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

(Signed) Guillermo N. Carague

Chairman, Philippine Commission on Audit

a Estimated price does not include a provision for interim audits.

The Board plans to review this application in its next audit.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

Considering that the Tribunal has no internal audit service, the request for quotation included a provision for an interim audit every two years, i.e., in 2005 and 2007.

Provisional terms of reference for the Independent Audit Advisory Committee to the United Nations

IAMB also received a briefing from the Iraq Board of Supreme Audit.

The International Congress of Supreme Audit Institutions has recognised this in its formulation of the principles for best audit arrangements for international institutions.

(i) To benchmark OIOS against similar audit and oversight bodies

The cooperative programme should also include a systematic annual financial auditing component.

(b) Notes the Principles for best audit arrangements for international institutions' established by the International Organization of Supreme Audit Institutions

Expenditures for subprojects for which audit certificates were not mandatory and those for which the partners did not provide audit certificates amounted to 150 million in 2003.

Expenditures for subprojects for which audit certificates were not mandatory and others for which the partners did not provide audit certificates amounted to 150 million in 2003.

These oversight mechanisms were referred to as either audit committees or oversight committees.

Evidence is insufficient to support use in acute exacerbations.

Another speaker queried whether the endorsement of audit guidelines by division directors compromised the independence of the audit process and investigations.

At the time of the present audit, it was expected to be issued at the end of 2004.

The Independent Audit Advisory Committee serves in an expert advisory capacity to the General Assembly.

(Signed) Guillermo Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

Comment by the Administration. The secretariat of the Fund has submitted to the Standing Committee a proposal for the establishment of an audit committee.

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

(Signed) Guillermo N. Carague Chairman, Philippine Commission on Audit and Chairman, United Nations Board of Auditors

The Director explained that audit guidelines were developed in cooperation with headquarters divisions to ensure that auditors performed the correct and relevant tests based on existing procedures.

It is worth noting that even the organizations that do not have an institutionalized audit committee have set up mechanisms to review internal and external audit matters as well as progress made in implementing audit recommendations.

Whenever the scope of audit of the Auditor is restricted, or whenever it is unable to obtain sufficient evidence, it shall refer to the matter in its opinion and report, making clear in the report the reasons for its comments and the effect on the financial position and the financial transactions as recorded.

Implementation is pending approval of the two additional information technology auditor posts requested by the Office, and the preparation of an audit strategy for information technology.

The reference to prima facie evidence would mean different things to different States.

(a) Firstly, because the complainant has presented scant medical evidence in connection with his asylum application.

The remaining items are being validated progressively by BOA as a lead in to their audit of UNDP financial statements for the current biennium.

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005

Urges UNOPS to remain committed to its audit response and achieve a clean audit for the biennium 2004 2005 and

UNFPA should also evaluate the possibility of using the comprehensive audit and recommendation database system to monitor the status of implementation of audit recommendations in respect of nationally executed projects.

The amount of 1,657,900 covers the estimated requirements for external audit ( 462,400) as requested by the Board of Auditors, and for internal audit ( 1,195,500) as requested by the Office of Internal Oversight Services.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

Its findings can therefore be considered to have rested on insufficient evidence.

Altogether, only 17 of the 72 governmental partners concerned had submitted audit certificates.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

The Registry evaluated the above quotations, taking into account technical ability to perform the audit in accordance with generally accepted common auditing standard, the interest of the Tribunal and the best value for money.

(f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.

3. Notes that the Standing Committee of the United Nations Joint Staff Pension Board will consider, in 2005, the desirability of and possible terms of reference for an audit committee of the Board

The Board will monitor the impact of the directive on the financial status of UNOPS during the final audit visit to be conducted for the 2004 2005 biennium.