How we work

Operational independence

In keeping with the need for the operational independence of OIOS and under a separate delegation of authority from the Secretary-General (ST/AI/401 and ST/AI/2003/4), the Under-Secretary-General for Internal Oversight Services exercises a certain degree of autonomy and control over OIOS personnel and resources.  One way it exercises autonomy is by submitting reports directly to the General Assembly. Another way is by initiating, carrying out and reporting on any action which it considers necessary to fulfill its responsibilities with regard to monitoring, internal audit, inspection and evaluations and investigations. To facilitate its work, the Office has unrestricted access to staff and documents.


Planning for risk mitigation

OIOS ensures its oversight work is carried out with the highest standards of professionalism and efficiency.

OIOS is responsible for providing oversight services to a wide range of diverse and complex operations that are constantly changing. To meet this responsibility, OIOS remains current on organizational changes and challenges. The Office has adopted an enterprise risk management (ERM) framework across its work to ensure that emerging issues and potential exposures are identified.

Risk analysis enables the Office to prioritize the allocation of resources to oversight of programmatic and operational areas that have the greatest exposure to fraud, waste, abuse, inefficiencies, and mismanagement.

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Coordination with entities