Internal Audit Division
The internal auditing function is an independent, objective, assurance and advisory activity designed to add value and improve the Organization's operations. Internal audits help the Organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.
According to United Nations Financial Regulation 5.15, OIOS is responsible for conducting independent internal audits. These audits are carried out in accordance with the International Standards for the Professional Practice of Internal Auditing.
Internal audit reports contain recommendations intended to address the shortcomings identified by the auditors while reviewing specific management activities or operational areas. Implementation of the most critical audit recommendations by management is carefully tracked. Programme managers are expected to promptly act on the audit findings and recommendations and to also report periodically to OIOS on the status of implementing audit recommendations. OIOS follows up and monitors its audit recommendations until they are fully implemented.