About us
The purpose of the Directorate of Internal Oversight (DIO) is to provide independent and objective assurance, consulting and other services designed to add value and improve the Council of Europe’s operations and help it accomplish its objectives. The DIO aims, inter alia, to:
- provide risk-based and objective assurance through its Internal audit function,
- promote organisational accountability, learning, adaptive management and informed decision-making by senior management and the Committee of Ministers through its Evaluation function,
- prevent, detect, and investigate fraud, corruption, and other misconduct that could affect the Organisation’s funds, resources, and reputation, through its Investigation function.
Internal Audit
Provides risk-based and objective assurance, advice and insight, notably on the Organisation’s governance, risk management, and internal control framework.
Evaluation
Analyses an interventions’ relevance to the priorities and needs both of the organisation and the countries concerned, whether results are achieved (accountability) and differences are made in the member states (outcomes) as well as whether best management methods are used and processes are sound (efficiency).
Investigation
Ensures the timely and confidential handling of allegations of fraud, corruption, or wrongdoing, carrying out necessary investigations. Undertakes measures to prevent and detect fraud, corruption, and other unethical behaviour that could undermine the Organisation’s integrity or reputation.
The DIO Work Programme 2026-2029 is fully aligned with the Council of Europe’s Programme and Budget 2024–2027. Its primary focus is to provide independent assurance and advisory services that support both the Committee of Ministers and senior leadership in making evidence-based decisions. By uniting audit, evaluation, and investigation within a common planning framework, we ensure the DIO’s activities are targeted, effective, and responsive to the Organisation’s evolving needs.
Developed in close cooperation with the Oversight Advisory Committee (OAC), and based on a participatory, risk-driven approach, the DIO Work Programme 2026–2029 integrates all three core DIO functions. It prioritises planned assignments - audits, evaluations, and syntheses - selected through comprehensive risk analysis, stakeholder consultation, and consideration of external oversight as well as past work.
The DIO’s independence is guaranteed by the DIO Charter, the Evaluation Policy, and the legal framework of the Council of Europe. This includes:
- The freedom to select audit and evaluation topics;
- The authority of the Director to open investigations;
- The power to finalise reports and present them to the Committee of Ministers;
- Full access to necessary documents;
- The requirement to report annually on the maintenance of our independence;
- A direct reporting line to the Secretary General.
The findings and recommendations resulting from our work help improve the Council of Europe’s activities by strengthening governance, risk management, and internal controls, and by supporting the Organisation’s mission throughout Europe.
This independence is also monitored by the Oversight Advisory Committee and the External Auditor.
More about the Oversight Advisory Committee
Oversight Advisory Committee
The Oversight Advisory Committee of the Council of Europe is one of the guarantees of the independence of DIO.
The OAC is established by the Committee of Ministers and composed of five members.
It performs its advisory function through independent appraisal of:
- internal and external audit work, risk management, internal controls, governance, and
- follow-up given to Evaluation, Internal Audit and External Audit recommendations.
The Oversight Advisory Committee meets at least twice a year and submits an annual report on the results of its activities to the Committee of Ministers. Where its monitoring and review of activities reveal cause for concern or scope for improvement, it makes recommendations on actions required.
Resolution CM/Res(2018)5 on the terms of reference of the Oversight Advisory Committee
External Auditor
The External Auditor is the supreme audit institution of a member state and is appointed by the Committee of Ministers for a non-renewable term of five years.
The External Auditor is fully independent in the conduct of audits that have to be performed in compliance with international auditing standards (INTOSAI and ISA).
The duties of the External Auditor are:
- to obtain assurance that the financial statements fairly present the financial position and the results of operations and cash flows of the Organisation, and have been prepared in accordance with the International Public Sector Accounting Standards (IPSAS).
- to verify that the budgetary management accounts fairly present the financial records and transactions of the Organisation, and have been prepared in accordance with the CoE Financial Regulations and any other rules or applicable instructions issued by the Committee of Ministers.
If the External Auditor considers it useful, he/she may make observations as regards economy, efficiency and effectiveness of the financial procedures, the accounting system and the administration and management of the Organisation.
In October 2019, the French Cour des Comptes took over from the Polish NIK.
The Three Lines Model
Roles and responsibilities in terms of internal control need to be clearly defined so that each entity within the Organisation understands their role in addressing risk and control, the aspects for which they are accountable, and how they will coordinate their efforts with each other in order to avoid gaps or duplication of effort. The Institute of Internal Auditors (IIA) “Three Lines” model, which is reproduced hereafter, provides a simple and effective way to clarify roles and responsibilities.
