recommendations. Unfortunately, all too often little or no action was taken to implement its recommendations. His delegation supported the appropriations for AMS and hoped that increasing use would be made of the Service during the biennium 1984-1985. 45. Mr. RUEDAS (Under Secretary-General for Administration and Management) said that he had taken note of the Swedish representative's remarks. He assured him that his concern was shared by senior management in the Organization. Section 28F. Internal Audit Division 46. Mr. GARRIDO (Philippines) said it was his delegation's understanding that not all offices were covered by the Internal Audit Division. In view of the Division's expertise, an explanation of that situation would be welcome. 47. Mr. PEDERSEN (Canada) said that the Internal Audit Division was important and should be strengthened. The Advisory committee had drawn attention to the need to further develop professional skills in the Division, particularly the application of computer skills to auditing, and his delegation would appreciate some additional information in that regard. It supported the redeployment of posts proposed in paragraph 28F.S of the budget and considered that the time taken to audit ECLA and ECA was too long. The Secretary-General should review the Division's work and the resources available to it, and make appropriate proposals. A/C.S/38/SR.32 English Page 10 48. Mr. RUEDAS (Under-Secretary-General for Administration and Management) said that auditing was a basic part of management in the United Nations. It had expanded from a concern with purely financial matters to encompass programme auditing. It was essential for auditing to be carried out on an independent basis, and it was of particular importance for the Division to decide on its own programme of work. Auditing was, of necessity, selective. 49. The external auditors had said that efforts should be made to improve the 
**Analysis**
The text appears to be discussing the internal workings and management of the United Nations, specifically the internal audit division and its role in ensuring effective management and accountability. The topics mentioned, such as the auditing of specific agencies and the need for professional skills, suggest a focus on administrative and organizational issues rather than specific sectors or industries.

**Category**
Administration, Management