It is the responsibility of the external auditors, the Board of Auditors, to provide independent support to the General Assembly in its task of holding the Secretary General accountable for the discharge of those responsibilities.

In addition, issues arising out of the revision of the 1993 SNA have been considered in making the CPC a better tool within the SNA framework, such as the consistent introduction of the concept of originals and copies in the classification.

That was the reason for its proposal that the External Auditor should be appointed for a term of two years, normally to be extended only once.

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.

This is a very demanding standard but one that has contributed to an almost 100 per cent acceptance rate for OIA's audit observations.

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