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Internal oversight

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. 

The mandate of OIOS is derived from relevant General Assembly resolutions and decisions, including founding resolution 48/218 B of 29 July 1994.

The Office exercises operational independence under the authority of the Secretary-General in the conduct of its duties and, in accordance with Article 97 of the Charter, has the authority to initiate, carry out and report on any action which it considers necessary to fulfil its responsibilities. 

The OIOS vision is a strong and accountable United Nations, fortified by world-class internal oversight. Our mission is to deliver objective oversight results that make a difference. 

Our strategic priorities

The Office adopts a risk-based approach to the planning of its work, consulting with senior management (and other oversight bodies) to ensure that its activities focus on those areas of strategic importance or significant risk to the Organization and its mandates and goals.

For example, one area of priority focus for the Office has been organizational culture, particularly given its importance to the implementation of the Secretary-General’s reforms. The programme of work includes assignments that are either primarily focused on, or include within their scope, examination of questions related to organizational culture and its impact on the control environment, risk management, achievement of results, and misconduct within the Organization.

Similarly, the Office has continued to provide assessments, advice and recommendations to those entities that perform centralized, business-enabling functions, thus contributing to strengthening the “second line of defence” within the Organization.

The Office regularly communicates with management, and the respective audit committees, on the status of implementation of its work plan and on its assessment of risk and areas of focus.

Our principles

The Office integrates a gender perspective in its operational activities, deliverables and results and is also committed to pursuing the goals of inclusion and empowerment of persons with disabilities and their rights, well-being and perspectives. The Office is also committed to environmental sustainability and reducing the environmental impact of its operations. 

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.