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

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

Botswana Consultant (1.5 months) International postal accounting

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

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 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).

Over the last two years the Panel of External Auditors has reviewed its auditing standards to ensure they conform to INTOSAI standards and best professional practice.

The auditors of the Office of Internal Oversight Services have agreed to elaborate criteria, in accordance with international accounting standards, to facilitate the review of audit reports by the secretariat of the Fund.

The setting or compliance with international internal or external audit standards

Board of Auditors and Panel of External Auditors of the United Nations, Specialized Agencies and the International Atomic Energy Agency

The audit has been conducted in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and with the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency (IAEA).

Audit findings and recommendations of the Board of Auditors

Accounts

Assessment of experience with audit and oversight committees within the United Nations system and other international organizations

6. These principles are drawn from the standards and guidelines adopted by the International Organization of Supreme Audit Institutions (INTOSAI).

All of the members of the Panel are also members of INTOSAI and subscribe to its guiding principles and precepts.

These audit procedures are designed primarily for the purpose of forming an opinion on ITC apos s financial statements.

The President of the Court of Audit would bring to UNIDO expertise specifically suited to the Organization's needs, since the Court's audit system is fully consistent with international rules and accepted auditing principles and makes full use of best practices.

A total term of six years had become broadly accepted by international organizations, as well as the International Organization of Supreme Audit Institutions, to allow an External Auditor to develop a comprehensive understanding of an organization, establish sound relationships and follow through on audit findings.

Candidacies for the post of Inspector General shall be forwarded to the Secretary General, who will submit them to the International Organization of Supreme Audit Institutions (INTOSAI).

(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

Calculation failed

Account Wizard

Account Wizard...

Accounts Unit

Accounts Division 4 2 6

V. ACCOUNTS

Accounts unit

Proceed with the accounts.

The audit has been conducted in conformity with Article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.

7. Decides to consider further the reports of the Board of Auditors on the International Criminal Tribunal for Rwanda and the International Tribunal for the Former Yugoslavia under the respective agenda items relating to the Tribunals

In the United States, audit organizations use either Generally Accepted Government Auditing Standards, known as the Yellow Book, or the Institute of Internal Auditors's International Professional Practices Framework, known as the Red Book.

The audit has been conducted in conformity with article XII of the Financial Regulations and Rules of the United Nations and the annex thereto, and the Common Auditing Standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency.