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

An initial audit and periodic audits shall be conducted to the satisfaction of the competent authority.

35. In paragraph 23, the Advisory Committee recommended that monthly or periodic audits of UNOSOM II be undertaken.

23. The Advisory Committee also recommends that monthly or periodic audits of UNOSOM be undertaken by the internal audit unit based in Nairobi.

Headquarters audits

Agency audits

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

(e) Implementation of energy audits

IX. INTERNAL AND EXTERNAL AUDITS

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

Country office audits implemented in 2004

Country office audits implemented in 2000 2003

Periodic

Initial report Second periodic report Third periodic report

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.

Periodic reports

periodic report

Periodic attractors

Periodic Table

They audits will focus on financial procedures and controls.

VI. INTERNAL AUDITS OF THE FUND apos S OPERATIONS

The Board will pursue this further in future audits.

Management audits could also be useful in identifying trouble areas.

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 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.

Periodic progress reports

Classic Periodic Table

Short Periodic Table

DZ Periodic Table

(c) Periodic reviews

of periodic benefits

Combined third and fourth periodic reports and fifth periodic report of Paraguay

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.

Combined third and fourth periodic reports and fifth periodic report of Paraguay (continued)

Replace periodic tests with periodic inspections and tests and 6.5.4.14 with 6.5.4.4 respectively.

a Estimated price does not include a provision for interim audits.