Annual report and audit

E. Summary audit report

UNICEF will issue guidance on the follow up of external audit recommendations.

E. Report on internal audit activities in 2004

An audit report was not a management scorecard.

E. Report on internal audit activities in 2004

Audited statements, an audit report or other audit clearance was provided by the following executing agencies

OIOS Audit of UNHCR Procurement (Audit report 03 03) of 6 February 2003, paragraphs 25 and 26.

The Chief of UNHCR's Audit Service introduced the report on internal audit in UNHCR for 2004 2005.

The resident auditor will issue audit notes, recommendations, etc., to the responsible officers in the field.

2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight

The survey forms could add value by providing constructive comments on the audit report and the audit process followed by the resident auditor.

12. The Board noticed delays in the issue of LOIs during its audit for the year 1993 also.

12. The Board noticed delays in the issue of LOIs during its audit for the year 1993 also.

We will report further on this issue.

UNICEF considers the existing internal audit procedures for report issuance to be adequate and will ensure that monitoring of those procedures and reporting to the Audit Committee on report issuance is rigorous.

In paragraph 389, the Board recommended that UNICEF issue an instruction on the follow up of external audit recommendations.

The Director of External Audit (South Africa), United Nations Board of Auditors, stated that the Board of Auditors would assess the Atlas reviews and issue a report to the General Assembly in September 2006.

They requested the status of efforts to recruit an Audit Section Chief, and sought a management response to the internal audit report at a future session.

The Board specifically mentioned the low level of headquarters audit coverage in their last report.

A key issue remains the fact that OIOS has had to rely on its auditee for the funding of the audit.

The audit was based on the following broad audit objectives, mentioned by the Board in its progress report on the capital master plan (see A 58 321, para.

The outcome of the audit should be a report of the findings of the audit together with recommendations and a setting forth of the means of their implementation.

This recommendation is related to the recommendation of paragraph 195 of the 2004 External Audit Report.

Audit reports Comments of the Administrator DP 1993 47 concerning the report of the United Nations

In paragraph 313, the Board recommended that UNICEF review its internal audit procedures and work with the Audit Committee to ensure it significantly improves its report issuance lead time.

UNFPA will issue the report by the end of 2005.

Audit procedures and results of the additional audit scope

The audit report for 2002 was submitted by the Tribunal to the fourteenth Meeting of States Parties.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

The Executive Board adopted decision 2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight.

Delegations expressed appreciation for the organization's professional approach to internal audit, and the transparent and candid report.

As noted in previous annual reports, each audit report is made up of a series of observations .

The report is divided in two parts covering the audit of financial statements and management issues, respectively.

In field offices, UNHCR continues to implement the course of action as indicated in the audit report.

The report is divided into two parts covering the audit of financial statements and management issues, respectively.

The report is divided into two parts, covering the audit of financial statements and management issues respectively.

The report is divided into two parts covering the audit of financial statements and management issues, respectively.

The report is divided in two parts covering the audit of financial statements and management issues, respectively.

The report is divided into two parts, covering the audit of financial statements and management issues, respectively.

The Report is divided in two parts covering the audit of financial statements and management issues, respectively.

Internal audit

Audit Recommendations

Audit opinion

Audit process