Provision is made to cover the cost of external auditing for the Mission ( 11,200).

It ensured that the external auditor conducted its work in accordance with international auditing standards.

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system

Independent external evaluation of auditing, oversight and management responsibilities of the United Nations and the specialized agencies

Regarding subparagraph 164 (b), we do not support an external evaluation of the United Nations auditing and oversight mechanisms.

Fraud auditing

(b) The conduct of an independent external evaluation of governance, oversight and auditing in the United Nations system, as proposed above

UNHCR properly requires its implementing partners to supply audit certificates delivered by external auditing firms on their local operations funded by it.

Management auditing workshop

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

We conducted our audit in accordance with the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and in conformity with international standards on auditing.

That would be both cost effective and in line with the agreed principles of international auditing relating to the regular rotation of external auditors.

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

Ethics office comprehensive review of the governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee

But auditing alone is insufficient.

Poland was particularly interested in information concerning eco labelling, green auditing, energy auditing, recycling and taxation.

Over the last two years the Panel of External Auditors has reviewed its auditing standards to ensure they conform to INTOSAI standards and best professional practice.

(b) We request the Secretary General to submit an independent external evaluation of the United Nations, including the specialized agencies', auditing and oversight system, including the roles and responsibilities of management, with due regard to the nature of the auditing and oversight bodies in question.

Strengthen independence of oversight and auditing

(i) Resources for the conduct of an independent external evaluation of the auditing, oversight and roles and responsibilities of management of the United Nations and the specialized agencies

This may be assisted by systematic auditing.

(b) Accounting and related fields, payroll, auditing

In the Netherlands, an independent external auditing committee was set up in 2004 to assess the effectiveness of the country's gender equality policy and the quality of results achieved.

This nine member Committee advises the Board of FAO and the World Food Programme (WFP) on matters pertaining to budget, external auditing, pensions and other administrative or financial questions.

The usual rules and regulations concerning accounting and auditing applicable to the use of external funds will be followed in respect of the resources made available by the facility.

Before me it was Miss Rossi in Auditing.

Terms of reference for the comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system within the United Nations and its funds, programmes and specialized agencies

Ethics office comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system and the independent audit advisory committee (A 60 568 and Corr.1 and 2)

These include proposals for a comprehensive review of governance arrangements, including an independent external evaluation of the auditing and oversight system, and proposals for an independent audit advisory committee, as summarized below.

However, the Board is aware of the need to improve continuously upon the quality of the external audit service provided to the United Nations in line with developments in the auditing profession.

Management should therefore restructure auditing with a view to improving coverage of field peacekeeping activities and developing benchmarks and parameters to facilitate future auditing.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

Verification of actual travel undertaken for both insurance and accountability purposes should not result in additional workload involving the internal and external auditing activities of the concerned organizations of the United Nations system.

The Board will further refine the auditing and reporting practices.

(b) Submit an independent external evaluation of the auditing and oversight system of the United Nations, including the specialized agencies, and the roles and responsibilities of management, with due regard to the nature of the auditing and oversight bodies in question the evaluation would take place within the context of the comprehensive review of governance arrangements (para.

(c) A system of accounting and auditing standards and related oversight

The security auditing features have been disabled on the domain controller.

FDA remains in place, auditing concessionaires' forestry practices and tax assessments.

(d) The discontinuation of one Auditing Assistant post (national General Service) in MONUC, offset by the redeployment of one Auditing Assistant (General Service (Other level)) post from UNMISET

The audit was conducted in conformity with article VII of the Financial Regulations and Rules of the United Nations and the annex thereto (see ST SGB 2003 7), as well as the common auditing standards of the Panel of External Auditors of the United Nations, the specialized agencies and the International Atomic Energy Agency and the International Standards on Auditing.

The above arrangements for the Independent Audit Advisory Committee would be subject to review in the context of the above mentioned comprehensive review of governance arrangements, including the independent external evaluation of the auditing and oversight system.

They wear uniforms, use official stationery and have recently established auditing systems.