The General Assembly has taken an important step towards greater transparency by making internal audits available to Member States upon request.

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

The Members of the Board also have joint responsibility for the audit of the United Nations Escrow (Iraq) Account, the United Nations Compensation Commission and for other activities upon request.

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.

In addition, provision is made to cover an additional 12 months of general temporary assistance at the P 4 level to employ a specialist in information technology systems audit.

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

9. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

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

(a) Audit services 10 000

Reviewed requests for equipment and recommended its procurement.

6. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

7. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

7. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

9. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

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, the regional audit service centres will perform monitoring and immediate follow up in regard to the implementation of recommendations through the country office audits.

In preparation of audit assignments, the UNHCR Audit Service requires access to various UNHCR financial and other reports.

6. Urges all States to review and, where necessary, revise their immigration laws, policies and practices so that they are free of racial discrimination and compatible with their obligations under international human rights instruments

Management summary audit implementation status