United Nations Office of Internal Oversight Services

United Nations Office of Internal Oversight Services

Internal Audit Division, Office of Internal Oversight Services

Institution Background

The United Nations is an international organization founded in 1945. Currently made up of 193 Member States, the UN and its work are guided by the purposes and principles contained in its founding Charter.

Internal Audit function

The Office of Internal Oversight Services (OIOS) is the internal oversight body of the United Nations (UN).  The Office assists the Secretary-General in fulfilling his oversight responsibilities in respect of the resources and staff of the Organization through the provision of internal audit, investigation, inspection and evaluation services. Through its audit, inspection and evaluation activities, the Office will also enhance its support for ensuring that United Nations entities are accountable for their performance with regard to gender diversity, the inclusion of persons with disabilities and their human rights, and environmental stewardship.

The internal auditing function within OIOS is an independent and objective assurance and advisory activity designed to add value and improve the UN's operations. Internal audits help the UN to accomplish its objectives by bringing a systematic, disciplined approach to assess and improve the effectiveness of governance, risk management and control processes.