19. 审计委员会指出，在本报告所述期间，主计长办公室向审计委员会报告了 26起欺诈案件，涉及金额 80 000 美元，还报告了 102 起推定欺诈案件，涉及金额12 740 000 美元。审计委员会还指出，不应依赖审计委员会的审计来发现所有错报和不合规定之处，因为防止和发现欺诈行为的首要责任在于管理当局(同上，第400 和 402 段)。行预咨委会询问后获悉，行政当局实施了新的对账方法，以确保
19. The Board of Auditors indicated that, during the period under review, the Office of the Controller had reported 26 cases of fraud to the Board, involving an amount of $80,000, as well as 102 cases of presumptive fraud, involving an amount of $12,740,000. The Board also indicated that its audit should not be relied upon to identify all misstatements or irregularities, as the primary responsibility for preventing and detecting fraud rested with management (ibid., paras. 400 and 402).