48. 根据这项建议，人口基金在与审计和调查处协商后，将确定被评为高风险和中风险业务单位的适当保证程度，并将在其 2016 年第二届常会上向执行局提出建议，供酌情审议调整其审计周期和内部审计资源。
48. In response to this recommendation, UNFPA, in consultation with the Office of Audit and Investigations, will determine the levels of assurance appropriate for its high-risk and medium-risk business units and present its proposal to Executive Board, at its 2016 second regular session, for appropriate consideration in adapting its audit cycles and aligning internal audit resources, as required.