The Directorate of Internal Oversight is committed to upholding the highest international norms and standards in all aspects of its work. Its three core functions: Internal Audit, Evaluation, and Investigation, not only foster transparency, accountability, and continuous improvement within the Organisation, but are also governed by internationally recognised standards and best practices.

This page provides an overview of the external quality assessments, peer reviews, and international cooperation initiatives undertaken by the DIO to ensure ongoing compliance with these norms and standards, and to further strengthen its core functions.

 

Internal Audit

In accordance with the International Standards for the Professional Practice of Internal Auditing, the Internal Audit function of the Council of Europe underwent an External Quality Assessment (EQA) in 2022. This assessment was carried out by the Institut Français de l'Audit et du Contrôle Internes (IFACI), the French branch of the Institute of Internal Auditors (IIA). The assessment outcome is the following:
“The Internal Audit (IA) division of the Directorate of Internal Oversight (DIO) of the Council of Europe (CoE) Generally Conforms with the mandatory elements of the International Professional Practices Framework (IPPF), made up of the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics and the Definition of Internal Auditing, and commonly referred to as ‘the Standards’ of the Institute of Internal Auditors (IIA). Generally Conforms is the highest of three possible outcomes.”

The Internal Audit Division also maintains regular contact with equivalent services in other international organisations, including the OECD, Interpol, CERN, NATO, UNESCO, and various United Nations offices in Geneva, to share best practices, tools, and methodologies.

Furthermore, the Internal Audit function is governed by the new Global Internal Audit Standards (GIAS) of the Institute of Internal Auditors (IIA), which came into force in 2025.
 

Evaluation

The Evaluation function underwent peer reviews in 2017 and 2022. The recommendations from these reviews have since been implemented, further enhancing the quality and effectiveness of the evaluation work. The last peer review report and the corresponding management response and action plan are available here: 

Evaluation activities are governed by the Organisation’s Evaluation Policy, which is inspired by international standards, particularly those of the United Nations Evaluation Group and the OECD Development Assistance Committee (OECD DAC).

The Evaluation Division actively co-operates with evaluation offices of the European Commission and maintains regular contact with EU delegations and donor representatives in countries where evaluations are conducted.

The Division is also an institutional member of the European Evaluation Society, ensuring congoing alignment with developments and best practices in the field.

 

Investigation

An external review of the Investigation function was completed at the end of 2025, and a management response and action plan have been prepared to address the resulting recommendations. The Investigation team is currently working on implementing these recommendations.

The Investigation function participates in the ACFE Fraud Conference and the Conference of International Investigators (CII), ensuring that it remains abreast of the latest trends, developments, and best practices in the field.

Investigative work is governed by the Organisation’s legal framework and is guided by widely recognised principles and best practices, such as those set out in the Uniform Principles and Guidelines for Investigations, the guidelines adopted by the Conference of International Investigators, and, where relevant, the case-law of the Court.