47. 在 2014 年之前期间，审计委员会建议人口基金确定高风险和中风险业务单位的适当保证程度，并酌情为内部审计提供适当的资源，以使审计周期与所选保证程度相一致。
47. During the period prior to 2014, the Board of Auditors recommended that UNFPA determine the levels of assurance appropriate for business units ranked as being high and medium-risk and empower its internal audit with resources, as appropriate, to adapt its audit cycles to the chosen assurance level.