Institution Background
IMO is the United Nations specialized agency with responsibility for the safety and security of shipping and the prevention of marine and atmospheric pollution by ships.
Internal Audit function
The Internal Oversight Services (IOS) cover internal audit, evaluation, and investigation under a single internal oversight mechanism. IOS, together with the ethics function established form the Internal Oversight and Ethics Office (IOEO) that reports functionally and administratively directly to the Secretary-General and assists him in the fulfilment of his responsibility for internal control (Financial Regulation 10.1) and in internal oversight and ethics-related matters with independent, objective assurance, review, and advice. In addition, IOEO was designated by the IMO Council to provide internal audit services for the World Maritime University (WMU) in Sweden and the International Maritime Law Institute (IMLI) in Malta.