Understanding the role of Internal Audits within FAO

OIG’s internal audit branch, OIGA, plays a pivotal role in helping to strengthen operational efficiency and the control environment within FAO. It does so by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of the Organization’s risk management, control and governance processes. For example, OIGA may review whether the Organization is using its resources as efficiently as possible, or whether it is adequately managing key risks which may hinder the achievement of FAO objectives.

Internal audit activities cover all FAO operations, across all locations and organizational functions. The decision to audit a particular office, activity or function (collectively called “auditable entities”) is made based on a risk assessment conducted by OIGA. As audit resources are limited, OIGA applies a methodology to prioritize audit engagements from among its risk-ranked auditable entities.

Internal audit also plays a critical role in promoting a culture of accountability and continuous improvement within FAO. It helps ensure that all personnel are aware of their responsibilities and are held accountable for their performance. OIGA encourages all personnel to look for ways to improve their work and contribute to the Organization's overall success.

OIGA consists of two units: the Assurance Unit, which focuses on audits of headquarters entities, thematic areas and Decentralized Offices; and the Advisory and Professional Practices Unit, which undertakes advisory and capacity-building engagements in the Organization, in addition to enhancing professional practices and development, quality assurance and innovation in OIGA.

The ultimate goal of internal audit is to add value to FAO and enhance the Organization’s ability to achieve its mission. By identifying risks; recommending improvements in internal controls; and promoting accountability and continuous improvement, internal audit helps ensure that FAO is operating as efficiently and effectively as possible while maintaining a robust control environment.

FAO's internal audit process: a brief guide from procedure to disclosure

OIGA extends its activities beyond audit assurance engagements by providing expert advisory and capacity-building services. Advisory services are services through which internal auditors provide advice to the Director-General and management without providing assurance or taking on management responsibilities. The nature and scope of advisory services are subject to agreement with management. Examples include advising on the design and implementation of new policies, processes, and systems; undertaking ad-hoc reviews of contracts and agreements; providing training; facilitating discussions about risks and controls; or serving as an observer on committees, task forces and/or working groups. OIGA’s Advisory and Professional Practices Unit is also tasked with enhancing innovation and quality improvement in OIGA’s work.

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