Office of Internal Audit and Oversight

Mission

The Office of Internal Audit and Oversight (IAO) provides relevant, timely and high-quality internal audit and investigation services, and expert advice on governance, risk management and internal control processes, in order to:

  • Enhance the efficiency, effectiveness and economy of the ILO’s operations;
  • Support management to promote a continued ethical culture in the ILO; and thereby
  • Help advance the organizational objectives of a high-performing, influential ILO, responsive to the needs of constituents in pursuing its social justice mandate.

Vision

The IAO’s vision is to enhance and protect the ILO’s value to its constituents and other internal and external stakeholders by providing independent, authoritative and insightful risk-based assurance, advice and investigations.

Mandate

The IAO's mandate is enshrined in the ILO's Financial Regulations and Rules, and the Charter of the Office of Internal Audit and Oversight.

The IAO aims to:

  • Assist the Office to accomplish its strategic objectives by bringing a systematic and disciplined approach and suggesting ways to improve the effectiveness of governance, risk management, and internal control processes;
  • Enhance organizational value and protect the ILO’s reputation by providing risk-based and objective assurance and advice as well as investigations into allegations of wrongdoing.

The IAO assists management to improve the ILO's operations and promote transparency and accountability. The independent positioning of the IAO strengthens its oversight role and is a key element of the ILO's governance structure.

Investigation function

The investigation function plays a critical role in ensuring accountability by conducting independent fact-finding administrative investigations. It also supports the implementation and enforcement of the ILO's policy of zero tolerance towards fraud and corruption, sexual exploitation and abuse (SEA), as well as acts of retaliation and other acts of wrongdoing. Moreover, the IAO may receive referrals of sexual and moral harassment that fall outside of article 13.4 of the Staff Regulations (Administrative resolution of harassment grievances).

Assurance and advisory function

The IAO's assurance and advisory service plays a key role in assessing the ILO's systems of internal control. Assurance audits provide an independent and professional assessment of the effectiveness of internal control (governance, risk management and control activities) in those areas that have been subject to an audit, identifying areas for improvement as well as highlighting good practices as appropriate.

The audits provide assurance to the Director-General, the Governing Body (GB), the International Labour Conference (ILC) and other stakeholders that systems of internal control are in place and working. The audits also provide recommendations for correcting control deficiencies and reducing inefficiency. The audit function helps to build confidence that the ILO spends the funds entrusted to it efficiently and effectively for the purposes intended.

Conformity

The IAO conducts its activities in conformity with:

Authority

  • The IAO's authority derives from its direct reporting relationship to the Director-General and the Governing Body, supported by expert advice from and monitoring by the Independent Oversight Advisory Committee.
  • The IAO’s authority provides it with full, free and prompt access to all records, personnel, operations, functions and other material relevant to the subject matter under review.

IAO Services

Reports of the Chief Internal Auditor (Director IAO)

Reports of the Chief Internal Auditor to the Board of the Centre (ITC-ILO)

Charter of the Office of Internal Audit and Oversight

Charter of the Office of Internal Audit and Oversight.pdf - PDF 684.51 KB Charter of the Office of Internal Audit and Oversight for ITC-ILO.pdf - PDF 118.96 KB