2023-01-25-世界卫生组织-IOS_Charter_6页_267kb

报告摘要

WHO Office of Internal Oversight Services (IOS) Summary

Core Mission

The Office of Internal Oversight Services (IOS) is established by the Director General under Financial Regulation XII and defined in Financial Rule XII. Its mission is to provide independent and objective audit, investigation, and advisory services aimed at:

Enhancing the effectiveness of governance, risk management, and control processes;
Ensuring integrity and reputation of the World Health Organization (WHO);
Adding value and improving operations;
Ensuring accuracy, reliability, and timeliness of significant financial, managerial, programmatic, and operating information;
Promoting compliance with WHO regulations, rules, policies, standards, and procedures;
Supporting economic resource acquisition, efficient use, and adequate protection;
Fostering quality and continuous improvement in control processes.

Scope of Work

The IOS is responsible for reviewing and overseeing all systems, processes, operations, functions, and activities of WHO. It is the sole unit within WHO authorized to perform or manage internal audits and investigations, unless the Director General delegates this responsibility.

a. Internal Audit

Conducts systematic and disciplined evaluations of governance, risk management, and control processes.
Develops an annual audit plan using a risk-based methodology, approved by the Director-General.
Ensures risks are appropriately identified and managed, and that staff and personnel comply with WHO regulations.
Provides assurance that programmes, plans, and objectives are achieved and that resources are used efficiently.

b. Investigations

Conducts risk-based, timely, and result-oriented investigations to manage the risk of fraud, corruption, collusion, theft, sexual misconduct, workplace harassment, abuse, retaliation, and other wrongdoing.
Investigates misconduct by WHO staff and third parties (contractors, implementing partners) that may harm WHO.
Reports findings and recommendations to the Director-General, Regional Directors, and relevant managers.
Identifies control weaknesses and opportunities for improvement, and reports them accordingly.

c. Advisory Services

Provides advisory services to WHO management, based on its expertise in governance, risk management, and controls.
Reviews draft policies, guidance, systems, and work processes but does not participate in decision-making.
May provide assurance services if it previously provided advisory services and objectivity is maintained.
Operates in conformance with professional standards.

d. Other Services

The Director IOS may assist in negotiations of draft agreements involving WHO and provide input on internal audit and investigation obligations.
May offer services to entities hosted by WHO, under specific arrangements.

Independence

The Director IOS reports to the Director-General and is accountable to him/her, while maintaining operational independence.
The Director IOS is appointed and terminated by the Director-General with Executive Board approval.
The position is non-renewable for a maximum of 7 years, and the Director cannot hold another function.
IOS staff must abide by the WHO Code of Ethics, maintain independence and objectivity, and avoid conflicts of interest.
Annual statements of objectivity and independence are required from IOS staff.
Staff of IOS do not have managerial authority over the activities they audit or investigate.

Authority

IOS has full access to all records, property, personnel, operations, and functions of WHO relevant to its work.
Staff and personnel are required to cooperate fully with IOS, provide relevant information, and not seek approval from supervisors.
IOS may also access third-party records if relevant to its work, provided contractual terms allow this.
The Director IOS is authorized to communicate directly with all staff, including management, and to receive complaints or allegations of wrongdoing, including through the WHO Integrity Hotline.

Responsibility

Develops and submits an annual audit plan to the IEOAC and Director-General.
Performs audits and investigations with due professional care and in accordance with professional standards.
Reports findings and recommendations to the Director-General, Regional Directors, and relevant managers.
Shares audit reports with the External Auditor and the IEOAC, and may submit them to the Executive Board.
Conducts follow-up on recommendations and periodically reports on unimplemented corrective actions.
Submits an annual summary report to the Director-General, External Auditor, and IEOAC, and to the World Health Assembly.
Coordinates with other units (e.g., External Auditor, Evaluation and Learning, Compliance Risk Management, Ethics) to ensure effective audit coverage and minimize duplication.
Maintains and strengthens technical competence through staff selection, training, and quality assurance programs.
Conducts periodic independent assessments of its own activities.
Collaborates with other UN agencies and partner entities on inter-agency audits and investigations.

Standards for Audits and Investigations

Internal audits are conducted in accordance with International Standards for the Professional Practice of Internal Auditing, IIA Code of Ethics, and UNRIAS practices.
Investigations are carried out following Uniform Principles and Guidelines for Investigations, WHO rules, policies, and guidelines, and UNRIS practices.

Charter Revision

The Charter is reviewed every three years, or more frequently if needed.
Revisions require approval by the Director-General, in consultation with the IEOAC, and notification to the Executive Board.
The Director IOS may issue additional operational directives, policies, and guidelines to support the mission.