Headquarters audits and summary reports issued 2000 2003

Headquarters audits and summary reports issued in 2004

OIA issued 14 reports of headquarters and regional audits and summary reports in 2000 2003.

OIA issued four reports of audits conducted in headquarters locations.

The following reports on headquarters audits were issued during the period.

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

232 256. Audits of operations covering programme and administrative activities were conducted in the following countries (25 reports)

The Board audits the accounts of the United Nations and its funds and programmes, including all its trust funds and special accounts, and submits reports on those audits to the Assembly for its consideration.

The functions of the Unit for the remainder of the 2004 05 period and during 2005 06 include the conduct of 10 audits currently identified in the missions concerned, the conduct of horizontal audits and the consolidation of 14 completed audits into 6 reports.

During the period of implementation, they carried out regular supervisory missions supplemented by quarterly progress reports and annual audits.

Georgia Department of Audits and Accounts Performance Audits Operations Division Includes links to recently published reports of the state's performance auditing division with findings and recommendations on improving the efficiency and effectiveness of state programs.

The Board conducted not only financial statement audits but also operational and compliance audits.

Headquarters audits

Agency audits

IX. INTERNAL AND EXTERNAL AUDITS

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

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

UNICEF appreciated that audits were used to identify areas where improvements could be made, and would continue to aim for unqualified audit reports.

(a) Failure to comply with UNDP reporting requirements and procedures (e.g. failure to produce project progress reports or to complete annual audits of projects)

Financial accountability is an important element in the governance of charities and includes proper bookkeeping, independent audits, full annual reports and the accountability of trustees and managers.

Therefore, audits of nationally executed projects will continue to be based on the disbursements reported in the combined delivery reports for those projects.

(e) Implementation of energy audits

The reports on the audits of staff travel in headquarters divisions and the administration of the contractual arrangements with American Express were issued in October and December 2004 respectively.

They audits will focus on financial procedures and controls.

With this increased accessibility of reports of OIOS (including audit reports issued by the Internal Audit Division) to a broader audience, and given the sensitivity of certain audits, there is a need to ensure that the reports are consistent and meet all reporting standards of the audit profession.

Country office audits implemented in 2004

Of the 22 reports relating to audits of projects and programmes financed by international financial organizations received and studied during the same period, 100 per cent were declared free of irregularities.

Country office audits implemented in 2000 2003

The foregoing data were taken from reports of audits held and concluded during the years 2002 and 2003 by the Government Audit Unit and are contained in the report of 1 October 2003.

It also welcomed the recommendations for greater joint procurement, post implementation benefit audits, efforts to ensure implementation of information security policies and improved ICT audits, costing and staff training.

Audits should be conducted by an independent body.

Their effectiveness will be assessed in future audits.

These will be followed up in future audits.

These audits shall ensure the approved system is and remains adequate and efficient.

Tax evasion is usually confronted in two ways audits and harsh sanctions.

Tax evasion is usually confronted in two ways audits and harsh sanctions.

There were no ICAO audits of Varna and Bourgas airports in 2004.

VI. INTERNAL AUDITS OF THE FUND apos S OPERATIONS

The Board will pursue this further in future audits.

These audits are risk oriented and are designed to ensure the collection of any tax due. However the audits will also take into account the risk of terrorist financing.

It programs, orders and implements all types of audits, investigations, inspections or visits.

(h) Issues relating to programme quality, impact, sustainability, efficiency and programme project audits

As regards internal audits of the Fund, a number of members concurred with the observation of the Board of Auditors that the Fund apos s operations, because of their complexity and scope, required regular internal audits, in addition to the audits performed annually by the External Auditors.

Audit recommendations to address these issues are presented in the summary audit reports of basic programme management controls (2002) and CAG (2003), but as noted in paragraph 59 most recommendations in these audits remain open.

In accordance with the direction of the General Assembly that the Board of Auditors examine and report separately on certain other accounts, the Board has issued reports to the General Assembly for the following audits