Follow up of the recommendations made in prior external audit reports

External audit

Audit reports

External audit 37.5 37.5

B. External audit resources

Replace the words 400 audit reports with the words 432 audit reports .

Copies of all internal audit reports are sent to the external auditors who in turn send copies of their reports to the Division.

(e) Review reports by the internal and external auditors and follow up on audit observations and control issues

Roles of external and internal audit

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

External audit, follow up actions and timetable

Provision is made for external audit services.

B. External audit resources . 41 43 11

Provision is made for external audit services.

Audit reports (DP 1993 37)

Established mechanisms relating to governance include the review and approval by expert intergovernmental bodies of budgets, and their review of performance reports and external and internal audit reports.

(c) Audit reports and other matters

UNFPA Audit reports DP 1993 37

This estimate covers the cost of external audit services.

2. Mr. Stephen Takyi, Director of External Audit, Ghana.

This estimate covers the cost of external audit services.

Financial data and reports for audit purposes

Summary of audited activities and audit reports

(c) Audit reports and other matters . 13

(iii) Audit reports (document DP 1993 37)

The working group fully supported the resources requested for external audit ( 479,900) and internal audit ( 1,240,700).

Provision is made for the cost of external audit services.

Provision is made for the cost of external audit services.

Provision is made for the cost of external audit services.

Provision is made under this heading for external audit services.

C. Measures to improve the quality of external audit work

The priority findings of the audit reports include

by audit area, contained in the reports prepared

Audit reports Summary of significant DP 1993 48

(d) Enhancement of the external audit functions of the Fund and expansion of the Fund's internal audit coverage

The setting or compliance with international internal or external audit standards

This provision covers the cost of external audit for the Mission.

This provision covers the cost of external audit for the mission.

269. Provision is made for the cost of external audit services.

Internal and external audit services 1 915 286 1 915 286

NEXAS continued to evaluate audit reports, carry out audit missions when required, make recommendations for improvements and introduce additional audit scopes.

C. Audit reports and other matters . 109 121 33

External audit was an external oversight mechanism for the control of the United Nations by the General Assembly.

(d) Assessing the adequacy and effectiveness of internal and external audit services

(i) To consider the effectiveness and objectivity of the external audit process