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Internal oversight

Internal oversight is an independent appraisal function that provides oversight services to the OSCE, including the full range of internal audit, independent evaluation and investigation. Internal oversight covers all OSCE activities, institutions and field operations, regardless of the source of funds. The Internal Oversight Annual Report is submitted through the Secretary General to the Permanent Council. Independent evaluations are made available on the OSCE’s website.

The internal oversight framework

Independence and confidentiality

Reporting directly to the OSCE Secretary General, the Office is fully independent of other arms of the Organization. To remain independent and preserve impartiality and objectivity, the Office of Internal Oversight has no responsibility over operational activities of the OSCE. 

Confidentiality shall be maintained by the Office during all audits, appraisals or investigations and all evidence collected shall be secured.

An organizational diagram depicting the oversight framework. At the top, 'Secretary General' and 'Permanent Council' are connected to the 'Audit Committee' in the center. Below, 'Audit Committee' links to 'Internal Oversight' and 'External Auditors.' 'Internal Oversight' branches into three categories: 'Audit,' 'Investigation,' and 'Evaluation.' Arrows indicate interactions between these entities.

OSCE oversight framework

Other oversight bodies

Audit Committee and external auditors

The OSCE Audit Committee reviews and monitors the adequacy, efficiency and effectiveness of the Organization’s system of internal and external controls, including the Office of Internal Oversight and the external auditor. The Office’s work of is monitored by the OSCE Audit Committee. The Office of Internal Oversight also shares its plans and internal audit and evaluation reports with the Organization’s external auditors to optimize assurance coverage and efficiency. 

The Audit Committee and the external auditors report separately to the Permanent Council on their findings, including any observations related to the Office of Internal Oversight.

Functions

Evaluation, internal audit, investigation

Evaluation

Is the OSCE’s work relevant and has it achieved its objectives?

  • Relevance
  • Effectiveness
  • Efficiency
  • Impact
  • Sustainability
  • Coherence

Internal audit

Is the OSCE run effectively, efficiently and safely?

  • CRMS compliance
  • Effectiveness
  • Efficiency
  • Controls and risks mitigation
  • Transparency

Investigations

What has led to the issue at stake and how to avoid repeats in the future?

  • Fact-finding activities
  • Fraud-prevention 

Report instances of fraud or suspected fraud

Treated in confidence

OSCE officials have the duty to report instances of fraud, suspected fraud or other misconduct by OSCE staff. Anyone wishing to report concerns in these regards may contact the Office of Internal Oversight’s hotline by telephone or email. All reports are treated in confidence.

Resources

Official OSCE documents, publications, guidelines and other resource material