10 The responsibilities of the Office of Internal Oversight Services (IOS) are specifically mandated by WHO Financial Rule XII - Internal Audit (see related content: WHO Financial Rule XII - Internal Audit).
20 IOS’s mission is to provide independent, objective assurance and advisory services designed to add value to and improve WHO's operations. It helps the Organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of processes for risk management, control, and governance.
30 IOS investigates reports of alleged violations of the rules, regulations and administrative procedures of the Organization. It is empowered to initiate investigations of alleged cases of fraud, misconduct, harassment and retaliation. IOS conducts investigations in accordance with its established procedures as outlined in the document "The investigation process". Further information may be found in the following documents : "Fraud Prevention Policy and Fraud Awareness Guidelines" (2005), "Policy on the Prevention of Harassment at WHO" (2010) and "Whistleblower and Protection against Retaliation Policy" (2015) (see related content).
40 (deleted)
50 The work of IOS is performed in accordance with relevant recognized international standards based on a risk assessment. IOS uses the results of the risk assessment to establish its annual workplan in line with audit coverage objectives agreed with the Director-General and reviewed by the Independent Expert Oversight Advisory Committee (IEOAC) . IOS prepares an annual report of its activities to the WHA, through the Programme Budget and Administration Committee (PBAC), summarizing the results of its work (see related content).
