Examples of using Audit scope in English and their translations into Chinese
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Political
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Ecclesiastic
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Programming
(c) Audit scope.
Rating of NGO/NM Audit Scope.
The additional audit scope included the following:.
Rating of NGO/NIM Audit Scope.
(a) All of the audit scope elements were not covered.
Statements on the additional audit scope.
The audit scope was satisfactory in 45 offices and partially satisfactory in 22 offices.
Increasing the number of locations to be included in the audit scope.
OAI has been free from interference in determining its audit scope, performing its work and communicating its results.
Audit procedures and results of additional audit scope.
The office was free from interference in determining its audit scope, performing its work and communicating its results.
Audit procedures and results of the additional audit scope.
The audit scope was satisfactory in 43 offices; it was partially satisfactory in 12 offices and was deficient in six offices.
OIOS generally includes a review of partners' activities(financial and performance) in the audit scope.
(iii) Audit scope: OAI reviews the adequacy of audit coverage vis-à-vis the required audit terms of reference.
OIOS assesses procurement as a high-risk area, and it is included in the audit scope of all UNHCR field operations.
The DIM audits, with expanded audit scope covering the internal controls, continue to receive an overall OAI rating.
IPSAS will not only increase the number of reports that the Board of Auditors will produce annually butalso the audit scope owing to new items in the financial statements.
To help focus the audit scope and formulate an appropriate audit approach, OAI conducted a risk assessment mission in 2011.
It should be noted that thisdistribution by functional area was driven by the audit scope as identified in the risk assessment conducted for each engagement.
The audit scope improved, in that the audit coverage was increasingly aligned with the audit terms of reference established by UNFPA.
In addition, the Inspectors observed that at six other organizations there were cases of impairment or interference in the selection of the audit topics,audit universe and audit scope.
(ii) Inconsistent and inadequate audit scopes resulted in differing quality of audit reports in respect of nationally executed expenditure;
The audit scope generally includes a description of the physical locations, organizational units, activities and processes, as well as the time period covered.
However, the compliance with the NEX terms of reference and the audit scope, the timeliness of the audit reports and the country office assessment and action plan declined over the same period.
The audit scope covered both compliance and management(functional) issues relating to: the governance process, to the grants management process and to finance, human resources, procurement and asset management.
The result of this review indicated that the audit scope coverage was deficient for 5(5 per cent) of the country offices and only partially satisfactory for 18(19 per cent) of the country offices.
(b) Inconsistent and inadequate audit scopes resulted in a different quality of audit reports in respect of nationally executed expenditure;
The Board considers that the audit scope was inconsistent and not in accordance with the criteria prescribed by the UNFPA Policies and Procedures Financial Manual.