For governmental implementing partners, where government audit institutions do not have the manpower or do not give priority to auditing UNHCR sub-projects, the option of contracting external auditing firms should be opened.
对于政府实施伙伴，如其审计机构没有人力或不能优先考虑审计难民署的次级项目，则应考虑与外部审计公司签定合同。