[lemma=the] [lemma=audit] □
[lemma=the] [lemma=audit] [□]
[lemma=the] [lemma=audit] □*
Although a specific Director of External Audit signs this management letter , it has the support of the Audit Operations Committee since all management letters and audit reports are subject to peer review by members of the Audit Operations Committee . Paragraph 7.45 in the Audit Guide outlines sources of information , available from management , that the independent accountant should consider in identifying loans that contain high credit risk or other significant exposures and concentrations . Auditing - the Auditing Policy , which provides incentives for regulated entities to voluntarily discover , disclose , and correct noncompliance , rendering formal Environmental Protection Agency investigation and enforcement action unnecessary . The Audit Guide and audit regulations describe the requirements a State must meet for each audit criterion . An examination of a region of memory called the Audit Queue revealed that entry into safe mode occurred when a flight software task timed out and failed to report back to Surveyor 's central processor . Additionally , as indicated in paragraphs 7.56 to 7.68 of the Audit Guide , the independent accountant , in conducting an audit , may perform a detailed loan file review for selected loans . " Paragraph 7.07 in the Audit Guide states that " creditors have traditionally identified loans that are to be evaluated for collectibility by dividing the loan portfolio into different segments . The Executive Secretary also advises the members of the Board and the Audit Operations Committee on administrative and financial practices and procedures in the United Nations organizations . The Audit Operations Committee is guided in its work by a set of rules and procedures . On the Audit Recon Information Screen , record and validate the abatement amount to ensure population of the CEAS Reports . " Paragraph 7.39 in the Audit Guide indicates that effective internal control related to the allowance for loan losses should include " accumulation of relevant , sufficient , and reliable data on which to base management 's estimate of the allowance .