(k) A register of scheduled and unannounced inspections

Headquarters audits

Agency audits

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

Bahraini blogger eMoodz is having his daily exercise routine interrupted by unannounced electricity cuts.

(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

U.S. Secretary of State Condoleezza Rice made an unannounced, five hour visit to Lebanon on Monday, June 16.

(l) About the lack of regular and unannounced visits to police stations by the Office of the Ombudsman

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.

Unannounced launches of missiles, as we have seen in recent years, can provoke major concerns for international and regional security.

Concepts for ongoing monitoring and verification inspections have been drawn up, providing for a combination of unannounced and announced inspections.

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.

In order to implement the resolution, the impartial forces have undertaken unannounced checks of certain sites and intend to increase their number.

(l) Allow regular and unannounced visits to police stations by the Office of the Ombudsman, as well as by other independent bodies

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.

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

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

The following reports on headquarters audits were issued during the period.

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

Such reviews were undertaken in 18 audits in 2004 (see para.

The Board will monitor progress in these areas in future audits.

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

40. The Board will examine the position in its future audits.

The Board will however examine the further developments in future audits.

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.

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 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.