Charter of the UNICEF Office of Internal Audit and Investigations
This OIAI charter, approved by the Executive Director, was presented to the Executive Board (E/ICEF/2021/AB/L.5) at the annual session of 2021 (and noted in the Executive Board decision 2021/12). It includes an updated mandate and enabling framework for OIAI necessary to meet the expectations of our stakeholders, strengthen our independence, underscore our risk-based audit approach, as well as more clearly describe our varied and expanding audit, consulting and investigations work.
The revisions take on board recommendations from recent assessments including by the UN Board of Auditors and Joint Inspection Unit, as well as incorporating best practices from the both public and private sector, including from our sister UN agencies, creating space for future collaboration. The Charter also lays out a framework for the execution of our recently expanded investigative activities, including enabling the use of pro-active investigations to address potential risks before significant harms comes to pass.