A Little Late, Perhaps?

According to this morning's NYTimes, the UN has decided to try to implement some control and reporting procedures over the billions of dollars it has received for tsunami relief. Says the NYT:

The publication of financial transactions is new to the United Nations; it was only in December that the General Assembly decided to begin providing internal audits of United Nations programs to member states that requested them.

Let's see ... that's about 60 years of financial unaccountability. Two questions:

First, why didn't someone suggest this sooner?

Second, given six decades of dysfunctional institutional genetics, why would anyone think these efforts will be effective?