在这方面，共有29项建议，即占40％，被认为是基本的；39项建议，占54％，被认为是重要的；另外4项建议，占6％，被认为是值得注意。
In this connection, a total of 29 recommendations, or 40%, are deemed fundamental; 39 recommendations, or 54%, are deemed significant; and four recommendations, or 6%, are deemed to merit attention.
22. 下文图2按影响领域列出各项建议的分配情况，附有重要程度，提供关于需要管理部门解决的一些领域的信息。
Figure 2, on page 7, shows the distribution of recommendations by impact area, which, coupled with the level of importance, would provide information on the areas that need to be addressed by management.
在这方面，政策、财政以及项目/方案执行等领域均被认为是基本的，对这些领域提出的审计建议也最多。
In this regard, the areas of policy, finance and project/programme execution, which are considered fundamental, have the greatest number of audit recommendations.
23. 根据项目厅和审计和业绩审查处的一项协定，项目厅的有关组织单位对审计报告草稿的内容提出了书面评论，并说明已经或打算采取的行动，以便执行各报告所载的建议。
Based on an arrangement between UNOPS and OAPR, the concerned UNOPS organizational units provided written comments on the contents of the draft audit reports, together with an account of actions taken or contemplated in order to implement the recommendations contained in the reports.
我们注意到，项目厅若干行动单位作出很大努力，在三周时限内提出上述评论。
We noted considerable effort on the part of several UNOPS action units to submit said comments within the time limit of a three-week period.
但是，项目厅的行动单位对需要提出书面评论的总共9份报告中的5份没有在合理的时限内及时提出评论。
However, for five of the total nine reports requiring written comments, the timeliness in the provision of said comments by UNOPS action units continued to exceed a reasonable time limit.
正如2003年那样，某些延误主要是报告当年项目厅进行组织结构改革和裁减工作人员所造成的。
As in 2003, some of the delays can be attributed mainly to the changing UNOPS organizational structure and a reduction in staffing capacity during the reporting year.
24. 项目厅对72项建议中的62项提出评论。
UNOPS provided comments on 61 of the 72 recommendations.
一般说来，这些评论指出已经或正在采取行动来解决审计问题和建议。
In general, the comments indicated that actions have been taken or are being taken to address the audit issues and recommendations.
没有收到对其他11项建议的评论，有关组织单位将会对这些建议采取后续行动。
No written comments were received for 11 of the recommendations, which will be followed up with the relevant organizational units.
附件1
Annex 1
标准审计评级的定义
Definitions of standard audit ratings
25. 下列标准审计评级的定义的目的是使管理部门能够正确看待内部审计报告提出的意见。
The following standard audit ratings have been defined so that management can place in context the opinions given in internal audit reports.
业绩定义
Definition of performance
26. 在业务审计范围内，业绩指的是在管理部门控制下开展的业务的节约、效率和功效。
Within the operational audit context, performance refers to the economy, efficiency, and effectiveness of operations under management's control.
业务审计工作评估各项方案获得多少资源，在利用这些资源方面是否适当注意节约和效率，管理部门有没有设立机制来准确监测和评估各项方案是否实现计划的目标。
Operational audits assess the extent to which resources are acquired and utilized with due regard to economy and efficiency and whether management has put in place mechanisms to accurately monitor and assess whether programmes are meeting planned objectives.
业务审计不报告所取得的成果。
Operational audits do not report on the achievement of results.
27. 业绩还指出进行活动的方式，即是否按照开发计划署和项目厅的价值观来进行。
However, significant control weaknesses were identified.
Timely corrective action by management is required to control these weaknesses.
开发计划署和项目厅的价值观包括谨慎和诚实，以及必须敢于冒可接受的风险。
Management needs to take immediate corrective action to improve the control environment.
附件2
Annex 2
对总部或外地组织单位的审计以及对总部或外地组织单位的职能的审计
Audit of headquarters or field organizational unit and audit of functions in headquarters or field unit
附件3
Annex 3
对项目厅执行/实施的项目活动进行的特别审计
Special audit of project activities executed/implemented by UNOPS
附件4
Annex 4