In accordance with its mandate, WHO’s Office of Internal Oversight Services provides independent and objective audit and advisory services, designed to add value and improve the Organization’s operations and to enhance the integrity and reputation of the Organization.
The Office brings a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management, and control processes, in order to provide reasonable assurance that:
At the conclusion of each audit assignment, IOS prepares a detailed report and makes recommendations to management designed to help manage risk, maintain controls and implement effective governance within the Secretariat.
Integrated audits assess the performance of WHO at the country level, or the performance of a department/division at a regional office or headquarters, in the achievement of relevant workplans. These audits also assess the operational capacity of country offices and departments.
Integrated audits focus on risks to areas and functions under three components:
The objectives of performance audits are to assess:
The objective of operational audits is to assess:
In accordance with its charter, the Office of Internal Oversight Services may:
“…provide advisory services to WHO management to the extent that its independence and objectivity are not compromised. Such provision is based on the Office’s knowledge of governance, risk management and controls, and of WHO activities. The Office may participate in reviewing draft policies, guidance, systems and work processes, but shall not participate in the decision-making process.”
To foster compliance with the requirements of the United Nations System-wide Action Plan on Gender Equality and the Empowerment of Women, integrated audits include specific tests in relation to the integration of equity, gender, human rights and social determinants into the work of the audited entity.