The compliance audits are conducted using the Financial Regulations and Rules of the United Nations and other approved guidelines as the source of compliance, while the financial audits are conducted using the audit programmes contained in the Audit Manual.
85．守纪审计利用《财务条例和细则》和其他核准的准则作为是否遵守纪律的参照标准，而财务审计则利用审计手册中的审计方案。