According to its mandate, the Office of Internal Oversight Services (IOS) provides audit and investigation services to WHO, to some WHO-hosted entities, such as the Joint United Nations Programme on HIV/AIDS (UNAIDS), the United Nations International Computing Centre and UNITAID, and to the International Agency for Research on Cancer. In the WHO Region of the Americas, the Office relies on the work performed by the Office of Internal Audit of the Pan-American Health Organization for the coverage of risk management, control and governance.

In order to perform its audit and investigation functions, IOS is authorized full, free and prompt access to all records, property, personnel, operations and functions within the Organization which, in its opinion, are relevant to the subject matter under review.

IOS, which reports directly to the Director-General, conducts its work in accordance with the Global Internal Audit Standards promulgated by the Institute of Internal Auditors and adopted for use throughout the United Nations system, and with the uniform Principles and Guidelines for Investigations endorsed by the 10th Conference of International Investigators. IOS’s audit plan is based on its independent risk assessment and in consideration of the WHO Principal Risks.

IOS also maintains regular contact with WHO’s External Auditor to coordinate audit work and avoid overlaps in coverage.