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

EG202102 17-Jun-22 IOM Regional Office Cairo audit rating yellow Regional Office IOM Regional Office Cairo Management Response and Actions - September 2022
EG202101 14-Jun-22 IOM Cairo audit rating orange Country Office IOM Cairo Management Response and Actions - September 2022
LB202101 21-Apr-22 IOM Beirut audit rating orange Country Office IOM Beirut Management Response and Actions - September 2022
ZA202102 28-Dec-21 IOM Regional Office Pretoria audit rating orange Regional Office IOM Regional Office Pretoria Management Response and Actions - September 2022
3P202101 17-Dec-21 IOM Budgeting and Financial Planning audit rating yellow Policies, Processes and Programmes IOM Budgeting and Financial Planning Management Response and Actions - September 2022
ZA202101 03-Dec-21 IOM Pretoria audit rating orange Country Office IOM Pretoria Management Response and Actions - September 2022
BA202101 12-Oct-21 IOM Sarajevo audit rating orange Country Office IOM Sarajevo Management Response and Actions - September 2022

3P202104

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

audit rating orange

Policies, Processes and Programmes Third-Party Contractors Management Response and Actions  

3P202107

14-Jul-21 Management of Risk at IOM

audit rating orange

Policies, Processes and Programmes Management of Risk in IOM Management Response and Actions 
LY202001 25-May-21 IOM Tripoli audit rating orange Country Office Tripoli Management Response and Actions 
CH201901

03-May-21

IOM’s Activities under the European Union IOM Joint Initiative for Migrant Protection and Reintegration audit rating yellow Policies, Processes and Programmes Activities under the European Union - IOM Joint Initiative for Migrant Protection and Reintegration Management Response and Actions  
GB202001 09-Apr-21 IOM London

audit rating yellow

Country Office London Management Response and Actions - March 2022
CI202001 31-Mar-21 IOM Abidjan audit rating orange Country Office Abidjan Management Response and Actions - March 2022
IE202001 11-Nov-20 IOM Dublin

audit rating yellow

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

audit rating green

Partially Effective
Some improvements needed

audit rating yellow

Partially Effective
Major improvements needed

audit rating orange

Ineffective

audit rating red

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