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The Office of Internal Audit and Investigations (OIAI)

About Us

The Office of Internal Audit and Investigations (OIAI) is a key component of UNICEF’s independent internal oversight system. OIAI reports to the Executive Director, with the purpose of independently advising management, and to the Executive Board on its findings and concerns.


OIAI’s vision is to promote integrity, efficiency and effectiveness in the use of UNICEF’s resources. In fulfilling this vision, OIAI’s mission is to provide UNICEF with high quality oversight services ensuring that UNICEF resources are used efficiently and effectively for the protection and realization of the rights of children and women. The OIAI is made up of two functions, Internal Audit and Investigation.


The purpose, authority and responsibility of OIAI are set out in a Charter approved by the Executive Director of UNICEF after review by the Audit Advisory Committee (AAC).

The AAC is an independent advisory body, without management powers or executive responsibilities, whose role is to advise the Executive Director and to inform the Executive Board on the conduct of management responsibilities. The AAC is comprised of five external members who are independent of both UNICEF and the Executive Board.


The work of OIAI follows relevant professional standards. Internal audit work is conducted in accordance with the guidance for the practice of internal auditing in the International Professional Practices Framework as promulgated by the Institute of Internal Auditors (IIA). These standards were adopted for use by the Representatives of the Internal Audit Services (RIAS) of the United Nations Organizations and Multilateral Financial Institutions, in June 2002. OIAI also follows the reporting standards of the International Organization of Supreme Audit Institutions (INTOSAI).

OIAI conducts investigations in accordance with the Uniform Principles and Guidelines for Investigations endorsed by the 10th Conference of the International Investigators in 2009, and in conformity with due process principles, as laid out in Chapter X of the United Nations Staff Regulations and Rules.


OIAI maintains a quality assurance and improvement programme that covers all aspects of the activities in the internal audit and investigation lifecycles. This includes internal quality assessments that involve ongoing performance monitoring and periodic reviews, and external quality assessments that are conducted at least once every five years by a qualified external independent reviewer or review team.

An External Quality Assessment (EQA) review was done for OIAI in 2013 for both its audit and investigation functions. The assessment concluded that:

  • The Office of Internal Audit generally conforms to the Definition of Internal Auditing, the International Standards for the Professional Practice of Internal Auditing, and the Code of Conduct, and is well placed to further positively impact UNICEF; and
  • The Investigations function generally conforms to Uniform Guidelines for Investigations, 2nd Edition, as endorsed by the 10th Conference of International Investigators (Uniform Guidelines) and the generally acknowledged standards of good practice in administrative investigations. It is well placed to continue to serve UNICEF in its assigned role. 



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