Office of Internal Oversight Services

The Office of Internal Oversight Services (IOS) provides independent and objective assurance and advisory services, designed to add value and improve the Organization’s operations.

Using a systematic and disciplined approach, it helps the Organization accomplish its objectives by evaluating and improving the effectiveness of processes for risk management, control and governance. The Office is also responsible for conducting investigations of alleged wrongdoing.

According to its Mandate, the Office provides audit and investigation services to WHO, to some WHO-hosted entities (for example, the Joint United Nations Programme on HIV/AIDS (UNAIDS), the United Nations International Computing Centre, and UNITAID) and to the International Agency for Research on Cancer. In the WHO Region of the Americas, the Office relies on the work performed by the Office of Internal Audit of the Pan-American Health Organization for the coverage of risk management, control and governance.

The Office is authorized full, free and prompt access to all records, property, personnel, operations and functions within the Organization which, in its opinion, are relevant to the subject matter under review.

The Office, which reports directly to the Director-General, conducts its work in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors and adopted for use throughout the United Nations system, and with the uniform Principles and Guidelines for Investigations endorsed by the 10th Conference of International Investigators. The audit plan of the Office is based on the Office’s independent risk assessment and in consideration of the WHO Principal Risks.

The Office maintains regular contact with the Organization’s External Auditor to coordinate audit work and avoid overlaps in coverage. The Office also maintains regular contact with other departments of the Organization and continues to work with WHO’s accountability functions in order to further contribute to the strengthening of WHO’s corporate values.