Audit findings and recommendations of the Board of Auditors

Accounts

(b) The report of the Board of Auditors with respect to the above accounts and

These statements have been examined and include the audit opinion of the Board of Auditors.

Open Accounts

All accounts

Special accounts.

b Outposted to the Department of Economic and Social Affairs for financial matters related to technical cooperation.

Monitoring of accounts

Report by the Director General

Health accounts

Principal accounts

Special Accounts

The travel requirements are detailed below

Joint Appeals Board

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Accounts Unit

Accounts Division 4 2 6

V. ACCOUNTS

Accounts unit

Proceed with the accounts.

In addition, I have the honour to present the report of the Board of Auditors with respect to the above accounts, including an audit opinion thereon.

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

Audit reports Summary of significant DP 1993 48

Mr. Martin Sinclair, Chairman, Audit Operations Committee, Board of Auditors

Audit process

External auditors

Internal auditors

Scope of audit

Audit opinion

Resident auditors

(i) Accounts Unit

External audit

Internal audit

Audit costs

Opening of bank accounts

Accounts payable

(ii) Accounts Division

Reconciliation of bank accounts

General Assembly

Bank accounts.

b In 2003 04 and 2004 05, resource requirements in the medical category were included under other supplies, services and equipment.

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