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.

Recommendations for any needed programme modifications should be included as a part of all audit reports.

All the bank accounts in Indonesia and Sri Lanka have been closed as the Office for the Coordination of Humanitarian Affairs field offices have no delegation of authority to approve financial transactions and manage bank accounts.

Comment by the Administration. The Office of Audit and Performance Review has incorporated procedures in its country office audit guide to ensure that audit clauses are included in all project agreements.

The Registrar shall establish all official bank accounts required for the transaction of the Tribunal's business and shall designate those officials to whom signatory authority is delegated for the operation of those accounts.

All publicly owned enterprises are subject to external audit and accounts are published.

Objective 1. Update the accounting manual to ensure that all actions taken in the Unit, such as bank reconciliation, are fully documented.

The Auditor shall perform such audit of the accounts of the Tribunal, including all trust funds and special accounts, as it deems necessary in order to satisfy itself

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.

While there is certainly room for improvement (as noted in the recommendations of the Board), it was noted that all 615 bank accounts (at headquarters and country offices) have been fully reconciled in Atlas, which has made it possible for all differences between the bank and book to be followed up.

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

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

The actual costs will be determined after the closure of the sessions and completion of related work, with all relevant expenditures recorded in the accounts.

I will say that life involves computation.

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

4. Requests the audited organizations to take all necessary steps to implement expeditiously the outstanding audit recommendations

Comment by the Administration. The Audit and Inspection Department maintains an up to date database which contains information on all cases of fraud and presumptive fraud.

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.

It is expected that all the required audit reports for 2006 covering nationally executed projects will have been submitted by the end of 2006.

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.

2. Approves all the recommendations and conclusions contained in the reports of the Board of Auditors, and endorses the observations and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions A 55 487.

All the banks have undergone at least one complete audit by the Central Bank and a few specific inspections during the last two years.

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.

11. Requests the audited organizations to take all steps necessary to implement fully and expeditiously the outstanding audit recommendations.

Responsible for maintaining all stores ledger accounts, inventories and relevant documentation in order to facilitate accurate stores control and for audit purposes.

Since May 2005, UNHCR's Oversight Committee systematically reviews all internal audit reports with below average rating.

We further confirm that all losses of cash or receivables, ex gratia payments, presumptive frauds and fraud, wherever incurred, were communicated to the Board of Auditors.

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)

Audit process

External auditors

Internal auditors

Scope of audit