Chairman, Philippine Commission on Audit

E. Summary audit report

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

The Court is closely involved in cooperation among national supreme audit institutions and is a member of the International Organization of Supreme Audit Institutions (INTOSAI) and the Organization of Latin American and Caribbean Supreme Audit Institutions (OLACEFS).

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

(Signed) Guillermo N. Carague

It ensured that the external auditor conducted its work in accordance with international auditing standards.

Chairman, Philippine Commission on Audit

Follow up on actions taken on previous audit recommendations

Audit strategy and approach in 2004

Follow up of actions taken on previous audit recommendations

Follow up on actions taken on previous audit recommendations

Accordingly, a General Service (Other level) post is requested, which will enable the team in the Office of the Ombudsman to process the workload in a timely manner.

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

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

All Commonwealth agencies were audited by the Australian National Audit Office.

Two additional Investigator posts (P 3) are requested in the Investigations Division in New York to provide support to cases being investigated at Headquarters and to assist resident investigators in MINUSTAH.

The Board considers that its audit approach provides a reasonable basis for its opinion.

The detailed findings of the audit are reported in paragraphs 25 to 76.

The detailed findings of the audit are reported in paragraphs 60 to 272.

Fifteen auditors from the Board of Supreme Audit of Iraq will be assigned to KPMG to assist in the audit and thereby facilitate transition when IAMB ceases to exist and the Board of Supreme Audit assumes the functions of IAMB.

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.

In particular, it noted deficiencies in audit planning, the standard of audit work and limitations in the professional resources available to the Unit.

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

40. The Cayman Islands is a member of the Caribbean Organization of Supreme Audit Institutions (CAROSAI), which provides assistance in streamlining auditing standards and computer audits.

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

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

Maximizing the effectiveness of the combined audit effort requires close coordination.

The Board will pursue this further in future audits.

The detailed findings of the audit are reported in paragraphs 18 to 45.

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

The Panel welcomes the adoption of INTOSAI apos s auditing standards by the Office for Inspections and Investigations.

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

The implementation of prior audit recommendations was reviewed in 18 offices in 2004.

The Board will however examine the further developments in future audits.

The detailed findings of the audit are reported in paragraphs 14 78.

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

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.

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