Audit process

Scope of audit

External audit

Internal audit

Audit costs

b In 2003 04 and 2004 05, resource requirements in the medical category were included under other supplies, services and equipment.

Audit service

Audit service 13.1 13.1

Audit services 12.0 12.0

Audit services 25.0 25.0

Audit services 15.0 15.0 0.0

Audit services 10 500

Audit services 56.5 (56.5)

Audit services

A. Audit

Audit services 34.1 34.1 34.1

Audit services

Audit services 17.5

Audit services 22 900

Audit services 11.5 11.5

Audit services 11.5

Miscellaneous services

Audit services 13.0

Audit services 12.0 12.3 12.3

Audit services 20.0

Audit services 21 710 21 820 21 820

Audit services 21.9 30.3 8.4

Audit services 25.0 25.0 25.0

Audit services 10.5 10.5

Audit services 24.6 16.8 41.4

Audit services 9 600

Audit services

Scope of the audit examination

Audit services 47 47

Audit services 11.7 11.7

Audit expenses 7 195.90

Audit services 120.0 121.2 (1.2)

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.

Annex 1. Crosswalk between audit observation initiatives and audit observation

(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 findings and recommendations of the Board of Auditors

Audit services 10.0

(c) Audit and Inspection

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

18 Operations in Sweden (Regional Office) 31 Jan 05