The Panel also noted that the dates of the audit certificates provided by some claimants in relation to post liberation audited financial statements predated the auditing firm's resumption of operations after the liberation of Kuwait.

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.

In particular, the Panel noted that the audit report in the accounts provided for the period ended 2 August 1990 was dated 19 March 1991.

Summary of audited activities and audit reports

(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

Audit process

Scope of audit

Review and reform of the law

External audit

Internal audit

Audit costs

The Terms of Reference of the IRM specify that each review phase is composed of two review cycles of five years.

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

Audit services 10.0

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

Headquarters audits

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

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

Comment by the Administration. The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

The Audit Services Branch will also attempt to provide this information for the 2004 project audits.

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

(a) To follow up on the audit recommendations

The Constitution Review Committee was disbanded.

It might give them pause.

Club gave the song a mixed review.

That recommendation is currently under review by the Government.

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

Refugee Review Tribunal cases

In 2005, the UNFPA Audit Services Branch carried out an audit of the data transfer from IMIS to Atlas.

Date of communication 15 September 1999 (initial submission)

Date of communication 19 August 1999 (initial submission)

Date of communication 10 June 2002 (initial submission)

Date of communication 4 September 1997 (initial submission)

Date of communication 1 July 2001 (initial submission)

Date of communication 14 June 2002 (initial submission)

Date of communication 23 August 2002 (initial submission)

Date of communication 14 March 2002 (initial submission)

Date of communication 24 July 2003 (initial submission)

Date of communication 24 February 1997 (initial submission)

Date of communication 16 June 1999 (initial submission)

Date of communication 3 September 1999 (initial submission)

Date of communication 28 July 2000 (initial submission)