External Quality Assessment Results 2021

The purpose of the internal audit function is to provide independent, objective assurance and consulting services designed to add value and improve the Organization’s operations. It helps the Organization accomplish its objectives and maintain a strong internal control framework through a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and overall management processes. The internal audit function conducts internal audit in conformation with the International Standards for the Professional Practice of Internal Auditing. Please find our latest External Quality Assessment results here. 

 

Disclosure of Internal Audit Reports

IOM is committed to publish the results of its internal audits for the sake of better transparency and accountability alongside the UN and other international agencies starting 2018 with the disclosure of Executive Summaries of Internal Audit reports released from 2017 onwards.

Executive Summaries of Internal Audit Reports

AUDIT NUMBER

ISSUE DATE

TITLE OF AUDIT REPORT

AUDIT RATING

TYPE OF AUDIT

MANAGEMENT RESPONSE AND ACTIONS

3P202104

11-Oct-21 IOM Audit of Third-Party Contractors

 

Policies, Processes and Programmes --

3P202107

14-Jul-21 Management of Risk at IOM

 

Policies, Processes and Programmes --
LY202001 25-May-21 IOM Tripoli   Country Office --
CH201901

03-May-21

IOM’s Activities under the European Union IOM Joint Initiative for Migrant Protection and Reintegration   Policies, Processes and Programmes --
GB202001 09-Apr-21 IOM London   Country Office London Management Response and Actions - March 2022
CI202001 31-Mar-21 IOM Abidjan   Country Office Abidjan Management Response and Actions - March 2022
IE202001 11-Nov-20 IOM Dublin   Country Office Dublin Management Response and Actions - May 2021

 

*All recommendations presented in the executive summary made publicly available have been assessed as fully implemented, based on the periodic follow up conducted by OIG Internal Audit.

In accordance with IB/78 Rev. 1 “Disclosure of Internal Audit Reports” OIG Internal Audit publicly discloses Internal Audit Executive Summaries and Management Responses 2017.

OIG Internal Audit has transitioned to a four-tier engagement level audit rating system as of September 2020, per the following definitions:

Audit Rating System

Effective  Partially Effective
Some improvements needed
Partially Effective
Major improvements needed
Ineffective

Effective: No significant and/or material issue(s), or few moderate/minor issues noted. Internal controls, governance and risk management processes are adequately designed, well implemented, and effective, to provide reasonable assurance that the objectives will be met.

Partially Effective: Some improvements needed: Few significant issue(s), or some moderate issues noted. Internal controls, governance and risk management practices are adequately designed and well implemented, but a limited number of issues were identified that may present a moderate risk to the achievement of the objectives.

Partially Effective: Major improvements needed: Significant and/or material issues noted. Internal controls, governance and risk management practices are generally implemented, but have some weaknesses in design or operating effectiveness such that, until they are addressed, there is no reasonable assurance that the objectives are likely to be met.

Ineffective: Multiple significant and/or (a) material issue(s) noted. Internal controls, governance and risk management processes are not adequately designed and/or are not generally effective. The nature of these issues is such that the achievement of objectives is seriously compromised.

Publicly available Internal Audit Executive Summaries and Management Responses under the previous five-tier engagement level audit rating can be accessed here.

Inquiries regarding the disclosure of internal audit reports should be addressed to the Office of the Inspector General Internal Audit at oig@iom.int