TAILIEUCHUNG - EFFORTS TO IMPLEMENT A FINANCIAL- MANAGEMENT INFORMATION SYSTEM IN IRAQ

We also see a wider role for audit committees, in typical circumstances, in ensuring that the company has sound internal financial control systems and systems for the control of non-financial risks, of the kind dealt with in the Turnbull report ‘Internal Control – Guidance for Directors on the Combined Code’. Some boards may decide to take on this role themselves or to delegate it to a separate ‘risk committee’, and we would not wish our guidance to remove those options. Audit committees have a particular role in underpinning the assurance that boards give to shareholders of the integrity of the company’s audit and internal control processes | OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION Efforts to Implement a Financial-Management Information System in Iraq SIGIR-08-007 January 25 2008 SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION January 25 2008 MEMORANDUM FOR DIRECTOR OF . FOREIGN ASSISTANCE ADMINISTRATOR . AGENCY FOR INTERNATIONAL DEVELOPMENT . AMBASSADOR TO IRAQ ECONOMIC minister coorDinator for economic TRANSITION IN IRAQ MISSION DIRECTOR-iRaQ . AGENCY FOR INTERNATIONAL DEVELOPMENT DIRECTOR IRAQ TRANSITION ASSISTANCE OFFICE SUBJECT Efforts to Implement a Financial-Management Information System in Iraq SIGIR 08-007 We are providing this audit report for your information and use. We performed this audit in accordance with our statutory responsibilities contained in Public Law 108-106 as amended which requires the independent and objective conduct of audits relating to programs and operations funded with amounts appropriated or otherwise made available to the Iraq Relief and Reconstruction Fund. The law also requires that we provide for the independent and objective leadership and coordination of and recommendations on policies designed to promote economy efficiency and effectiveness in the administration of such programs and operations and to prevent and detect fraud waste and abuse. This review was conducted as Project 8005. We considered comments from the . Agency for International Development when preparing the final report. The comments are addressed in the report where applicable and a copy is included in Management Comments section of this report. We appreciate the courtesies extended to our staff. For additional information on this report please contact Robert Pelletier at 703-428-0739 or . Stuart W. Bowen Jr. Inspector General Table of Contents Executive Summary i Introduction 1 . Funding for IFMIS Cannot Be Fully Calculated 4 Reconstruction Policy Decisions and Guidance Rather Than User Needs Drove IFMIS Development 7 .

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