As part of the realignment, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit and, at the same time, enhanced.

Action plans are entered in a database maintained by the UNFPA Audit Services Branch.

(f) Serving as an issue resolution forum in cases where there are differences in respect of opinions or recommendations between managers and auditors or investigators, or among the auditors themselves

The setting or compliance with international internal or external audit standards

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

The Audit Services Branch will update the checklist for the 2005 audit exercise.

6. Emphasizes that the Board of Auditors shall be completely independent and solely responsible for the conduct of the audit

Implementation of an audit recommendation tracking dashboard atnc (http audit dashboard.undp.org) and Establishment of a quality assurance function with responsibility for working with country offices and the audit office to address emerging issues proactively, to analyse trends and to address systemic issues.

Work on the high level aggregation structures of the International Standard Industrial Classification of All Economic Activities, suitable for National Accounts purposes, was still in progress, with a proposal being considered at the time of the writing of the present report.

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

I will say that life involves computation.

The Auditor and its staff shall have free access at all convenient times to all books, records and other documentation which are, in the opinion of the Auditor, necessary for the performance of the audit.

While possible, the Panel considered that close scrutiny of the audit working papers and procedures was warranted.

Comment by the Administration. Action plans are captured in a database upon receipt and maintained by the Audit Services Branch.

Noting that the United Nations Board of Auditors is independent and is solely responsible for the conduct of its audits.

Comment by the Administration. The inter agency audit task group of the United Nations Development Programme, of which UNFPA is a member, is finalizing a technical note on the terms of reference for the conduct of audits.

In September 2005, the UNDG inter agency audit task group, of which UNFPA is a member, finalized a technical note on the terms of reference for the conduct of audits.

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.

Knowing who their new and existing customers, including beneficial owners, are is a prerequisite for the identification of accounts related to terrorism.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

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.

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

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

The auditor's claim file stated that its audit activities did not resume until August 1991, more than four months after the date of the allegedly contemporaneous audit certificate.

Any statement of ex gratia payments is submitted to the Board of Auditors with the annual accounts.

(Signed) Philippe Séguin First President of the Court of Accounts of France (Lead Auditor)

Considerable progress has since been made with, inter alia, the application of the Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (IIA), improving audit plans and working papers, quality assurance, as well as with the acquisition of additional skills and resources.

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