The transition had taken some time, but an increase in the number of audits was now expected.

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.

Headquarters audits

Agency audits

(e) Implementation of energy audits

The Peacekeeping Service undertook a number of audits, including of procurement, vacancy rates and the state of discipline at various missions.

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

This was especially relevant during the present audit, as a number of audits, reviews, inspections and investigations involved peacekeeping operations.

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

IX. INTERNAL AND EXTERNAL AUDITS

Many recommendations from these audits have been implemented and hence have lead to a reduction in the number of deaths that occur every year.

VI. INTERNAL AUDITS OF THE FUND apos S OPERATIONS

Country office audits implemented in 2004

The planned workplan of the Office reflected the following audits

In 2004, most field audits included reviews of cash assistance.

OIA issued four reports of audits conducted in headquarters locations.

IAMB received regular briefings on the progress of the audits.

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.

Country office audits implemented in 2000 2003

Delegations suggested that future reports include comparisons with findings from the previous year and between regions number of recommendations issued within each thematic area percentage of project audit coverage percentage of qualified audits and number of project audit recommendations implemented.

Periodic audits of oil accounts also were to be carried out.

Table I.1 Total cost of external audits (United States dollars)

The effectiveness of these initiatives will be reviewed in future audits.

Audits should be conducted by an independent body.

Headquarters audits and summary reports issued 2000 2003

Headquarters audits and summary reports issued in 2004

Their effectiveness will be assessed in future audits.

These will be followed up 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 had noted the recurrence of a number of findings from previous audits and urged the Administration to prioritize those areas and set time frames for the implementation of the relevant recommendations.

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

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

They audits will focus on financial procedures and controls.

The Board will pursue this further in future audits.

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.

These included the audits of building management services, procurement and the use of consultants.

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

The Board, in the course of its audits for the biennium, has pointed out to the Administration a number of instances of allotments in excess of appropriations and expenditure in excess of or without allotments.

Management audits could also be useful in identifying trouble areas.

The Board will continue to monitor compliance in future audits.

The Board will review the improvement in its future audits.

The Board will examine the improvement in its future 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.

In indicator of achievement (b), replace audit recommendations calling for formal with audits on .

These audits led to 236 observations concerning an approximate total of 4.232 million pesos.