scope:

SCOPE OF THE AUDIT

The scope of the audit was determined in compliance with Article XIII of the ICAO Financial Regulations and in accordance with the additional terms of reference governing the external audit. The Annex to those regulations lists the additional terms.

We conducted the audit in accordance with the International Standards on Auditing. These standards require that we plan and perform an audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also assesses the accounting principles used and the significant estimates made by management, and evaluates the overall presentation of financial statements.

No restrictions were placed on the scope of our audit, and we obtained all the information and explanations we considered necessary.

The audit is not designed to, and normally does not, identify all matters that may be relevant to those charged with governance. Accordingly, this report includes only those governance matters that came to our attention in the course of the audit.

We updated the information on the modernization of ICAO's financial information systems and reviewed management action to address our previous recommendations.

This year's performance audit assessed the progress that ICAO has made toward becoming a results-oriented, performance-based organization.