Secretariat

In fulfilling its objectives OIO emphasizes the transparency of the audit process and the importance of full consultation with management. With this in mind comments received from management are considered in the reports before the final version is submitted to the Secretary General. The professional nature of OIO’s work and its recognized benefit to the Organization is reflected in management’s acceptance of OIO recommendations – over 97% in 2009.

In 2009 OIO professionalized its evaluation function, and also took on a full-time investigator for the first time. The Office currently consists of nine professional and four general-service staff members, stratified into three broad functions, Internal Audit, Evaluation and Investigation. Its budget for 2011 is 1,554,000 euros.

Internal Audit

• The Internal Audit section uses state-of-the-art audit methodologies to provide assurance that a cost-effective system of internal control is in place and functioning;
• As well as ensuring compliance with regulatory and ethical frameworks the section reviews and makes recommendations for improving internal control, operations, risk management and accountability.
• In 2009, the Audit section of the Office of Internal Oversight carried out four audits within the Secretariat, and nine within the Institutions or Field Operations. From these, sixteen Audit Reports on issues relating to audit work were produced, and 246 recommendations made.
• All audits are conducted in adherence with the International Standards for the Professional Practice of Internal Auditing, as promulgated by the Institute of Internal Auditors.

Evaluation

• The Evaluation section conducts objective and systematic examinations of selected OSCE programmes and projects. Evaluations both examine the achievement of set objectives and identify good practices and lessons learnt.
• Evaluation reports provide assurance about the relevance, effectiveness, efficiency, impact and sustainability of a theme, activities, services and functions.
• Through these, the Evaluation section seeks to provide management with assistance in improving programmes and projects and to promote greater knowledge management, efficiency, effectiveness and transparency throughout the OSCE.
• All evaluations are performed in line with international standards in evaluation.

Investigation

• The Investigation section is responsible for establishing and reporting the facts in cases of alleged or suspected financial impropriety affecting the OSCE.
• The section also advises on measures to be taken to prevent recurrence of non-compliance with regulations and other irregularities.
• All investigations are undertaken in compliance with the Uniform Guidelines for Investigations, as set down by the Conference of International Investigators.

The Office of Internal Oversight adds value to the OSCE through occasional reviews of selected topics. In the last five years OIO has promoted the introduction of accountability tools with a results based approach to budgeting, a strengthening of the OSCE’s ethical framework and related awareness raising and the adoption of an OSCE wide risk management process.