The Directorate of Internal Oversight (DIO) is independent in the conduct of its duties. This independence is obtained primarily through its organisational status, as it reports directly to the Secretary General.



DIO selects audit and evaluation subjects for its annual work programme which is approved by the Secretary General. The DIO may not be prohibited from carrying out any investigation within the scope of his or her mandate.

This independence is also monitored by the Oversight Advisory Committee and the External Auditor.


  More about the Oversight Advisory Committee

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.