In May 2011, UNESCO's Internal Oversight Service (IOS) performed a quality assessment of its internal audit activity in accordance with the methodology and standards of the Institute of Internal Auditors (IIA).
The final report states: “The assessment concluded that the internal audit activity of IOS generally conforms to the International Standards for the Professional Practice of Internal Auditing. This is the highest available rating as per the IIA methodology.”
The Independent Validation report further states: “It is my overall opinion that IOS Internal Audit operates a cohesive, well regarded and professional Internal Audit Program. Its activities are generally performed within the IIA Standards and their added value is clearly appreciated by the Oversight Committee, the Director-General and selected executive managers. It is also worth highlighting the proactive attitude that IOS Management displays towards introducing best practices in order to achieve greater efficiencies.”