Office of Internal Oversight Services

“IOS provides oversight through independent audit, evaluation, and investigation services, enhances accountability, integrity, and organizational learning, improving WHO’s results and performance.”

IOS operates with functional independence and reports its activities, findings, evidence and recommendations to the Director-General and WHO’s governing bodies, including the Executive Board and the World Health Assembly, through established oversight mechanisms.

IOS Charter

Frequently asked questions

Investment in IOS

Internal Audit is an independent, objective assurance and advisory activity designed to add value and improve the Organization's operations. It helps the Organization accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of governance, risk management, and control processes.

Evaluation is a systematic, impartial assessment of activities, programmes or policies. It examines intended and unintended results, results chains, processes, context and causality using criteria such as relevance, effectiveness, efficiency, impact and sustainability. It supports planning, budgeting, implementation and reporting, enabling evidence-based decisions and improved organizational performance.

Investigation supports the Organization in managing risk and enhancing transparency and accountability through independent, impartial, evidence-based and results-oriented investigations that prevent, detect, and deter misconduct and wrongdoing against its persons, operations, and reputation.