Internal Audit
"Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes."
(Definition from the Institute of Internal Auditors)
UNESCO Internal Audit Office assists UNESCO in accomplishing its objectives by bringing a systematic and disciplined approach to assess and improve the effectiveness of the Organization's governance, risk management, and internal control processes.
Its services help assess whether existing processes and systems are effective and efficient in mitigating risks to strengthen governance, risk management and internal control. It adheres to the International Standards for the Professional Practice of Internal Audit and to the Code of Ethics stipulated by the Institute of Internal Auditors (IIA).
IOS is a member of the Representatives of the Internal Audit Services of United Nations Organizations (UN RIAS) and International Organizations (RIAS).
How we work
The programme of work is guided by a risk-based model that directs audit resources towards audit entities with the highest risks. The risk model prioritizes audit focus on audit entities by looking at a number of factors such as the size of the budget, the nature of the expenditures involved, human resources factors, context and past audit findings.
Our Internal Audit Charter establishes the framework of the internal audit activity and provides a basis for ensuring a stronger and more integrated system of assurance on the adequacy and effectiveness of UNESCO’s governance, risk management and control.
IOS maintains a Quality Assurance and Improvement Programme (QAIP) that covers all aspects of the internal audit activity to ensure that internal audits follow a systematic and disciplined approach and comply with the Institute of Internal Auditors (IIA) Standards and the Code of Ethics. IOS aims at achieving continuous improvement of audit working methods through a dedicated Professional Practice Unit, periodic assessments, peer reviews, post-audit client surveys, harmonized methodologies for more consistency and efficiency, and by keeping abreast with emerging audit and technology trends.
The Standards provide that external assessments must be conducted at least once every five years by a qualified, independent assessor or an assessment team from outside the Organization. In 2021, IOS/AUD was subject to an external quality assessment which concluded with overall opinion that IOS/AUD generally conforms with the Institute of Internal Auditors’ Standards and the Code of Ethics i.e. the highest compliance rating accredited by the Institute of Internal Auditors.
