External Quality Assessment of the OIOS Internal Audit function

The Office of Internal Oversight Services (OIOS) is seeking relevant expertise to conduct an independent external quality assessment of its internal audit function. OIOS was established pursuant to United Nations General Assembly resolution 48/218 of 29 July 1994. The purpose of the Office is to assist the Secretary-General in fulfilling his internal oversight responsibilities through the exercise of internal audit, inspection and evaluation, and investigations.The OIOS Internal Audit Division (IAD) is responsible for performing the Offices’ internal audit function. Best practice and generally accepted auditing standards require that the internal audit function be subject to periodic independent assessments to provide assurance to stakeholders that the function is working in the manner expected, and in accordance with the relevant regulatory framework, standards and benchmarks. OIOS aims to conform, to the extent possible, with the International Standards for the Professional Practice of Internal Auditing issued by The Institute of Internal Auditors (The IIA). The objective of the external quality assessment is to provide an independent review of whether the OIOS internal function is working in the manner expected, efficiently and effectively, and in accordance with the OIOS mandate, United Nations regulatory framework and applicable professional standards. The scope of the external quality assessment is to: a) Assess OIOS compliance with the International Standards for the Professional Practice of Internal Auditing issued by The IIA; b) Evaluate the efficiency and effectiveness with which IAD carries out its functions as set out in, among others, General Assembly resolutions 48/218 B, 54/244, 59/272, 69/253, and 74/257, and Secretary- General's Bulletin ST/SGB/273; and c) Identify opportunities to enhance management of IAD resources and work processes It is expected that the external quality assessment of IAD will be performed in accordance with The IIA Standard 1312 and related guidance. The external assessment team should be comprised of two or more qualified individuals who have significant experience and recognized credentials in the professional practice of internal auditing and the external quality assessment process. Due regard will be paid to gender and geographic diversity in selecting the external assessment team. Further details will be available once the solicitation documets are issued.