Internal Audit function
The internal audit function of the Office of the United Nations High Commissioner for Refugees (UNHCR) is provided by the Office of Internal Oversight Services (OIOS) in accordance with the relevant resolutions of the General Assembly, the United Nations financial regulations and the financial rules for voluntary funds administered by the High Commissioner for Refugees. OIOS was established by the General Assembly pursuant to resolution 48/218B.
Internal audit function provides assurance on the adequacy and effectiveness of governance, risk management and controls to ensure the achievement of organizational objectives. OIOS applies a risk-based approach to prioritize its activities in the areas of greatest risk for UNHCR and where internal audit will be the most cost-effective.