Internal Oversight Service
UNESCO's Internal Oversight Service (IOS) consists of three branches:
IOS reports directly to the Director-General of UNESCO and provides independent and objective assurance as well as advisory services designed to add value and improve UNESCO's operations. The office has the authority to initiate, carry out and report on any action it considers necessary to fulfill its responsibilities with regard to its oversight functions. Its functional independence and operational effectiveness are supported by the Oversight Advisory Committee comprised of external experts in audit, evaluation and risk management.
Since its establishment in 2001, IOS has evolved by increasing its focus on providing information and recommendations relevant to attaining strategic and organizational objectives and by improving governance, risk management and internal control as derived from its charter.