Integrity and Conflict Management System (ICMS)
Helping to maintain integrity and resolve conflict in PAHO
Improving the effectiveness of processes within PAHO
What is the mission of the Office of Internal Audit (OIA)?
The mission of the Office of Internal Audit (OIA) is to provide internal auditing to the Organization. OIA follows the professional standards of the Institute of Internal Auditors (IIA) which defines internal auditing as "an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." The OIA has adopted this IIA definition of internal auditing.
In its internal auditing, OIA appraises the Organization's financial, operational, and control activities. This includes reporting on the adequacy of internal controls and risk management; compliance with institutional rules and policies; the extent to which assets are accounted for and safeguarded; and the overall effectiveness and efficiency of activities in the Organization.
In addition to undertaking internal audits and evaluations, OIA also has a mandate - in Financial Rule 12(d) - to undertake investigations. (However, investigative work is not the primary focus of OIA' mission.)
Who does the Office of Internal Oversight and Evalution Services report to?
The Office of Internal Oversight Services reports directly to the Director of PASB.
What is the level of authority of the Office of Internal Audit (OIA)?
The legal basis for OIA's authority and activities is set out in Financial Regulation 12.1(d), which states that the Director of PASB shall "maintain an internal oversight function reporting to the Director."
What is the level of confidentiality of the Office of Internal Audit (OIA)?
The Office of Internal Audit (OIA) has full access to all records, property, personnel, operations and functions within the Organization which are relevant to a subject matter under review. The Office also has direct communication channels with the staff members at different levels of the Organization.
Any information obtained directly or indirectly by the office while engaging in an audit examination is confidential. This information cannot be disclosed without appropriate authorization, unless there is a compelling legal or professional obligation to do so.
Who can use the services of the Office of Office of Internal Audit (OIA)?
All units or departments within the Organization may request OIAs services. PAHO staff and non-PAHO staff can approach OIA at any time to provide information on irregular activities, fraud, waste or abuse of authority. The decision of OIA to change its established work plan to conduct an investigation into a specific matter is taken in consultation with the Director, PAHO.
How can the Office of Internal Audit (OIA) be contacted?
- By e-mail at oreganda@paho.org
- or in person at 2121 Virginia Ave, Room V131 in Washington DC.