level of skills of the internal auditing staff, particularly in the area of computer skills, and training was being provided. The guide to auditing policies had now been completed. SO. Auditors were based at Headquarters, Geneva and Nairobi only. Since the audit programme was selective there was no need for a full-time auditor at each duty station. It was also easier to maintain the independence of the Division at a large duty station. Nevertheless, auditors could be assigned to smaller duty stations if that proved beneficial. 51. Mr. GARRIDO (Philippines) said that it was still not clear why some elements of expenditure were apparently not audited by the Division, for example, the administrative expenses of the United Nations Joint Staff Pension Fund. 52. Mr. RUEDAS (Under-Secretary-General for Administration and Management) said that every office in the United Nations was audited in each biennium. The fact that no auditor was assigned permanently to a unit did not mean that no audit took place. Auditing of the United Nations Joint Staff Pension Fund had begun in 1983, and would continue. 53. Mrs. DORSET (Trinidad and Tobago) wondered how the Under-Secretary-General could state that auditing was performed on a selective basis if every office was audited in each biennium. 54. Mr. RUEDAS (Under-Secretary-General for Administration and Management) said that although all the duty stations were visited by auditors in each biennium, only certain of their activities were audited during any visit. Section 28G. Electronic Data Processing and Information Systems Division 55. Mr. KELLER (United States of America) said that the Advisory Committee had noted the steady growth in the use made of the New York Computing Service and that its capacity might be exceeded. It was clear from paragraph 28G.4 of the programme budget that the Department of International Economic and Social Affairs and the 
**Analysis**
The text appears to be discussing the internal auditing process and procedures of the United Nations, specifically the Electronic Data Processing and Information Systems Division. It mentions the use of computer skills, training, and auditing policies, which suggests a focus on administrative and technical aspects rather than specific sectors or industries. Therefore, it seems that the category should be related to the management or operations of an organization.

**Category**
Administration, Science and technology