The mission of the Office of Internal Audit (OIA) is to advise the Pan American Sanitary Bureau (PASB) on the economy, efficiency, and effectiveness of administrative and operational matters in order to facilitate the achievement of the Organization’s objectives. In particular, OIA provides independent views and advice on whether risk management processes and related internal controls are adequately designed and functioning effectively. OIA’s work covers all operational and institutional functions in PASB.
OIA undertakes internal audits and advisory assignments. It also provides ad hoc advice on emerging risks to the Director of PASB and to other senior officials, and participates as an observer in PASB's internal committees and working groups. Through these activities, OIA provides timely advice to PASB and encourages knowledge sharing and the identification of emerging risks.
To guide the internal audit activity OIA follows the International Professional Practices Framework of the Institute of Internal Auditors (IIA). The IIA requires of its membership a five-yearly external quality assessment of the extent to which an internal audit function conforms to IIA standards. There is a scale of three ratings: “generally conforms,” “partially conforms,” and “does not conform.” OIA undertook an internal assessment with external validation by the IIA in 2022 and, based on its findings, the IIA concluded that OIA “generally conformed” to its standards. OIA therefore obtained the highest possible rating of conformance to the IIA's professional practices for the period 2017 to 2022, a rating that reflects the OIA team’s commitment to excellence.
David J. O'Regan
PAHO Member State delegations may request copies of individual internal audit reports issued from 2023 by writing to the Auditor General at email@example.com.