Assurance and Advisory Unit (AAU)

The Assurance and Advisory Unit (AAU) provides independent, objective assurance and advisory services to help the ILO achieve its objectives and enhance the effectiveness of its governance, risk management and control processes.

AAU covers all ILO operations across country and regional offices, headquarters departments, projects and programmes.

Assurance engagements

We assess whether governance, risk management and control processes are effective and provide assurance that:

• Offices, programmes, projects are structured and managed to achieve their objectives;
• Financial, managerial and operating reporting is accurate, reliable and timely to facilitate decision-making;
• Operations comply with regulations, rules, policies, procedures and contractual obligations;
• Resources are procured cost-effectively and used efficiently; and
• Assets are adequately safeguarded against loss, misuse or unauthorized access.

Advisory services

We engage in consulting activities to support ILO’s management in decision-making. During an advisory engagement, the nature and scope of the services are agreed with management.

Standards

• The Assurance and Advisory Unit (AAU) conducts its audits in conformance with the Global Internal Audit Standards (GIAS) of The Institute of Internal Auditors (IIA) and its Audit Manual.

Risk-based approach

• AAU adopts a risk-based approach in developing its biennial audit plan and conducting individual audit engagements. This approach ensures that our work is focused on what matters the most to the ILO and ILO’ stakeholders.

Audit process

• Our audit engagements have four stages: planning, fieldwork, reporting and follow-up.

Internal audit reports and audit recommendations

• At the end of each engagement, AAU issues an audit report that includes an overall conclusion and recommendations;
• Managers of the area audited are responsible for implementing the recommendations.

As part of its efforts to continuously improve its processes and services and to comply with the GIAS, AAU has implemented a Quality Assurance and Improvement Programme (QAIP) which covers all aspects of its activities.

The QAIP is designed to provide reasonable assurance that we:

• Perform our work in alignment with the GIAS;
• Operate effectively and efficiently; and
• Provide value added services to the ILO.

AAU coordinates with the External Auditor to:

• Minimize duplications and overlaps in audit activities; and
• Avoid gaps in oversight coverage.