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).

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.

(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.

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.

He currently occupies the post of Secretary General of the European Organization of Supreme Audit Institutions (EUROSAI), whose permanent Secretariat is based at the Court of Audit.

Chairman, Philippine Commission on Audit

E. Summary audit report

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).

The Territory has been selected as the venue for the third CAROSAI Congress to be held in 1994.

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

It is also very similar to the mandate held by the supreme audit institutions of many Member States.

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.

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.

His impressive credentials in the international audit arena were further recognized when he was elected in October 2003 as Chairman of the Asian Organization of Supreme Audit Institutions.

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.

Mr. Carague, as Chairman of the Commission of Audit the supreme audit institution of the Philippines possesses the highest level of professional competence, having also served as Secretary of Budget and Management during the term of the former President, Corazon C. Aquino.

(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.

108. Under the second option, the Head would be selected at the Under Secretary General level by the Secretary General from a short list of candidates prepared by the International Organization of Supreme Audit Institutions.