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: