The Inspector General decides which auditable entities to include in OIG’s internal audit workplan, based on a risk assessment; input from the auditable entities themselves; and requests from Senior Management. Audits are prioritized in coordination with the other oversight bodies (e.g. external audit, evaluation) to ensure complementarity and avoid overlaps.

Discuss this with the Inspector General or the Heads of Unit in the OIG Internal Audit Branch. Taking into consideration the merits of the proposal, the Inspector General will decide whether the audit should be undertaken.

Each biennium, OIG develops a Biennial Risk-Based Audit Plan based upon a risk assessment of FAO organizational units and business functions (collectively, the auditable entities). The risk assessment considers a combination of risk criteria (e.g. date/results of last audit, financial exposure, operational stability, public exposure, complexity of operations, key performance indicators and control environment) for each auditable entity. Risks are weighted based on auditor judgment and information gathered from meetings with Senior Management. Broad audit coverage is targeted with higher-risk quotients reviewed on a more frequent basis than less risk-exposed activities. Once developed, the Inspector General submits the Risk-Based Audit Plan to the Oversight Advisory Committee for input and then to the Director-General for his concurrence. The plan is updated each year in December.

For most engagements, the audit process normally consists of four stages: planning, fieldwork, reporting and follow-up. Client involvement is critical at each stage of the audit process.

Professionals with an in-depth understanding of the business culture, systems, processes, risk management, internal control and good governance principles.

Internal audit follows the Institute of Internal Auditors’ (IIA) International Standards for the Professional Practice of Internal Auditing. These standards will be replaced with the IIA’s new Global Internal Audit Standards in 2025.

Although they are independent of the activities they audit, internal auditors are integral to the Organization and provide ongoing assessment of all activities. The focus of internal auditors is on providing an opinion on the effectiveness of risk management, internal control and governance processes. External auditors are independent of FAO and their main objective is to provide an annual opinion on the Organization’s financial statements. The work of the internal and external auditors should be coordinated for optimal effectiveness and efficiency.

The work of internal audit is periodically reviewed by the external auditors. In addition, at least once every five years, an external assessment of internal audit is completed by a qualified, independent review team from outside the Organization. The results of this external assessment are reported to the Director-General, the Oversight Advisory Committee and the Finance Committee. The last External Quality Assessment of OIGA took place in 2023.

At the completion of each audit engagement, the Inspector General requests that the primary audit client complete and return a client service evaluation form to identify areas to improve the service OIG provides. The Inspector General also welcomes comments at any time regarding the quality, timeliness and responsiveness of OIG’s audit engagements.

Each audit engagement has a defined scope and objectives. Any auditor requesting information from you should be able to explain the audit’s purpose and objectives so you can understand the reasons for the questions being asked and provide accurate answers. When you understand the audit’s purpose, you can assist by either providing relevant information or, if you are not the best source of the requested information, directing the auditor to the right person or office. If you have questions or concerns about the information being requested, it is appropriate to discuss your concerns with the auditor, a Head of Unit in OIGA, or the Inspector General.

Yes. In accordance with FAO regulations, FAO personnel who become aware of, or receive information regarding possible misconduct have an obligation to report the matter either to their supervisor or directly to OIGI in a timely manner.

Pursuant to its Charter, OIG is responsible for investigating allegations of misconduct involving FAO personnel and allegations of sanctionable actions involving entities the Organization enters into contracts or agreements with. Allegations may concern fraud and other corrupt practices, conflict of interest, harassment, abuse of authority, sexual harassment, sexual exploitation and abuse, violations of the Standards of Conduct of the International Civil Service and others.

FAO has a policy of zero tolerance towards fraud in all its manifestations and does not tolerate, under any circumstances, any form of sexual harassment, sexual exploitation or abuse of authority.

OIGI can be contacted through a number of confidential channels:

• By confidential Hotline (online form & by phone): fao.ethicspoint.com (local phone numbers in different countries are listed on the website, where available)
• By e-mail: [email protected]
• By mail:
  Office of the Inspector General Food and Agriculture Organization of the United Nations
  Viale delle Terme di Caracalla 00153 Rome, Italy
• By visiting the Inspector General's office at FAO headquarters in Rome (applicable to FAO personnel).

Possible misconduct can be reported anonymously; however, anonymous complaints are more difficult to investigate and personnel are encouraged to identify themselves. If you prefer to remain anonymous, the confidential FAO Hotline (hosted by a third-party provider) provides a way to communicate with OIG without sharing your identity. Alternatively, you may wish to provide some contact information to OIG (such as an email address) or contact OIG again at a later time. This will allow the Investigation Branch to correspond with you as necessary, seek clarification or request additional information.

The confidentiality of witness identities and information is respected at all times. However, due to the nature of the investigative process, it may be necessary at times to share information so that additional evidence can be gathered or to ensure the fairness of the investigation by providing someone alleged to have engaged in misconduct an opportunity to comment on the evidence against them.

Compromising the confidentiality of an investigation may constitute misconduct and may be subject to disciplinary action. Similarly, retaliation against anyone who has reported potential misconduct in good faith or has assisted an OIG oversight activity (such as an investigation) is a form of misconduct that may be subject to disciplinary action.

FAO’s Whistleblower Protection Policy provides that no one who reports in good faith their concern of potential misconduct should be subject to negative consequences for having done so, even if they are incorrect about misconduct having occurred. Disciplinary action may be taken if it is determined that the report of misconduct was made with the knowledge that it was false, or with the intent to misinform.

The time required to complete an investigation varies, depending on its complexity; the overall workload of the Investigation Branch; and the priority assigned to the matter.

Yes. FAO personnel are required to cooperate fully in making available any relevant material or information requested during the course of an investigation.

Pursuant to the Whistleblower Protection Policy, the FAO Ethics Office is responsible for receiving reports of retaliation and requests for protection from retaliation. The Ethics Office refers those matters where it determines there is a prima facie case of retaliation to OIGI for investigation. Anyone who reports potential misconduct in good faith is protected from retaliation under the Policy. Retaliation is defined as any direct or indirect detrimental action by FAO personnel that adversely affects the employment or working conditions of an individual, or negatively affects a person or entity external to the Organization, where such action has been recommended, threatened or taken in whole or in part, because the individual or third party reported misconduct or cooperated with an oversight activity. When established, retaliation constitutes misconduct that may lead to administrative, including disciplinary, action.

OIGI is always available to answer any questions relating to whistleblower protection.

OIGI shares its investigative findings with the Director-General or delegated authority for any administrative or disciplinary action deemed appropriate. Reports regarding alleged misconduct by entities FAO has entered into a contract or agreement with are submitted to the FAO Vendor Sanctions Committee. OIG includes anonymized summaries of its investigation reports memoranda, and recommendations in its Annual Report.

FAO rules and regulations state that the Director-General may impose disciplinary measures on staff who have engaged in misconduct. Disciplinary measures may consist of written censure, suspension without pay, demotion, or dismissal for misconduct. Similarly, FAO’s Vendor Sanctions Procedures state that the Vendor Sanctions Committee may recommend action as it relates to FAO service providers and other contractors, including debarment.

In cases of loss or diversion of FAO funds, monies due to FAO by the personnel involved or entities the Organization has entered into a contract or agreement with are systematically recovered from salaries, terminal emoluments or pending payments. Depending on the circumstances of each case, FAO may pursue recovery through the national judicial authorities of the country where the loss occurred.

In cases of misconduct of a sexual nature, such as sexual harassment or sexual exploitation and abuse, the names of the offenders are included in the UN system-wide screening database, which prevents them from being hired or re-hired by UN entities.