compliance withpolicies. regulations, plansandprocedures; thesafeguarding of assets; andeconomical, efficient andeffective useofresources; and(b)timely recommendations forcorrective measures. (b)Courseofaction oCtheSecretariat 40.19 During theplanperiod, theInternal AuditDivision, whichhasoffices in NewYork,Geneva andNairobi. viIIbsre.ponsible fortheimplementation ofthe 5ubprograrr.me. Itwi11makereports tomanagement bodil1l!!l recomfllt'Ulding remtH'li ~lor preventive measures according totheobjectivllls ofthesubprogramrl\e. Th.cun:lJmt emphasis on!:!ystems-based audits, reviewofinternal control. andperform_nce of -5- Digitized by Dag Hammarskjöld Librarydetailed te5taoftransact.ions andbalances willbee::ctended toinclude substantially moreauditsofprograz:me outputs. Towardthoseends,additional value-for-money auditfSwillbee::cecuted. Ba<sedonfindings thatmoreincidence of abl'lence ornon-implefl'Ent.at::ion ofinternal controls occursinchefield, thereby rel'lJulting inlossofresourceS, r~is!"'.2nagement andfailure toexecute activities for thepurpose intended, r~refieldauditsvillbecarried outandspecial attention ,,,,,illbedevoted totheinstitution ofpreventive rneasures attherootcauseof 40.20 'Anew....ayofanalysing findings andrecommendations willbeformulated to helpl':tianag€1J'lent bodiel1l applyauditfeedback fortheachievement ofefficient prograj:'f4t~ e%:ecution. All!iorl'Brational deployw.ent afvalue-far-money auditswill relate cla~Elly totheel':N'lrging pattern ofproblem areas. Poorly managed activities willreceive moreauditattention. Suchreviews willalsofocusontheadequacy of rule1!landproc@dure~ andona~inistrative infrastructure ofproblem areaswitha vie'",toi:H,~i~ting m3ra~gement bodiesindeveloping principles andmechanisms of sound.progratA"lt.e /';11ilministration. 40.21 TheDivision willcontinue itsefforttoensurethatsecurity andaudit control. Brebuiltintoallelectronic data-processing systems, including the integ:rated management information service, andarefunctioning effectively andthat t:\udittrails arepreserved. .i\uditcoverage bytheoffices oftheDivision in l~l1lWYork, G~nev3 andUairobi willbeexpanded inscopeanddepthtoensurethat firiancil'll reporting t.hrough theintegrated management information service reflects actualtran.action •. 40.22 ToincrllH1se theproductivity oftheauditing staff, theDivision's management infonnilltion lFlystemwillcontinue tobeupgraded andtheintegration of5.t1'>modules willbeachieved. F..moreeffective application ofelectronic data proce8.ing totheperformance ofauditswillbeidentified ordeveloped, and auditor••illreceive appropriate training inthatregard. 40.23 'I'Dtheextentthatextrabuagetary fundsareavailable tofinance additional coverege, morep05ce-keeping andpeace-making activities, technical co-operation projects andcountry programmes forrefugees willbeaudited thanwaspossible during thecurrent planperiod. Theutility, desirability andfeasibility ofanew typeofcomprehensive auditofallUnited Nations activities atthecountry level willbe$tudied. Should theconclusion bereached thatsuchanauditcould contribute totheassessment oftheoverall performance oftheUnited Nations programme. andtheirimpact,itcouldbeintroduced onanexperimental basisduring thillplanperiod. SUBPROGiV.iJ,{lo<1E 2.ADMINISTRATION OFJUSTICE 40.24 Thelegislative authority forsubprogramme 2derives fromArticles 100 and101oftheCharter oftheUnited Nations, General Assembly resolutions 39/245, 40/252, 40/258 B,41/213, 42/220 B,43/224Band44/185, andstaffregulations 10.1,10.2and11.1. 40.25 Withth.div.r~. political andcultural background ofthestaff,the maintenance ofitsefficiency andmoraleispartiCUlarly dependent onthe tran~par~ndY ofprocedures andequality oftreatment. TheStaffRegulations and -6- Digitized by Dag Hammarskjöld Libraryit .l\.n~ffeeti<v~ !]·e-ce-s,s,arytq it:
**Analysis**
The text appears to be discussing the internal audit and administrative processes of the United Nations, focusing on the implementation of policies, regulations, and procedures, as well as the use of resources and the prevention of losses. It also touches on the importance of transparency and equality of treatment among staff. Given the focus on internal governance and administration, it seems likely that the text is related to the organization's administrative and management functions.

**Category**
Administration, Humanitarian aid and relief