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Through its activities OIO aims to promote a culture of positive change within the Organization, improving the performance and accountability of the OSCE whilst providing leadership to;
By keeping the Secretary General and Audit Committee fully and promptly aware of its work the Office of Internal Oversight maintains both its utility and legitimacy within the OSCE.
Values
The values integral to the work of OIO are;
Ethical Framework
The Office of Internal Oversight has been instrumental in reviewing the OSCE’s ethical framework. This role was recognized in September 2009 by the Secretary General’s appointment of an OSCE Ethics Co-ordinator, tasked with executing OIO’s recommendations towards revising the Organization’s Ethical Framework and raising awareness thereof.
‘Who audits the auditors?’
The Office of Internal Oversight’s work and methods are monitored by the Audit Committee which meets at least once per year. The Committee was formed in 2004 in order to provide independent assurance to the Secretary-General and participating States that the Organization’s internal and external controls are functioning effectively. The Audit Committee is formed of three senior audit professionals of high standing within the international audit community who must be wholly independent of the OSCE. They are selected by the Chairman-in-Office in consultation with the participating States.
Further quality assurance is provided by external assessment of OIO which takes place every five years and is conducted by the IIA (the Institute of Internal Auditors), as part of OIO’s adherence to the International Standards for the Professional Practice of Internal Auditing.