The organizations without internal audit/oversight manuals have separate operating procedures that are more or less comprehensive, with the exception of ICAO and UNRWA, which do not have either a manual or operating procedures.
Les organisations dépourvues de manuel d &apos; audit/de contrôle interne appliquent leurs directives propres de caractère plus ou moins général, à l &apos; exception de l &apos; OACI et de l &apos; UNRWA qui n &apos; ont ni manuel ni directives.