The mission of the ITU Oversight Unit (OU) is to provide independent and objective audit, investigation, and evaluation services to add value, enhance ITU's operations, and strengthen the organization's integrity and reputation. Acting independently, the OU supports the ITU Secretary-General in fulfilling oversight, management, and integrity responsibilities, ensuring ITU's commitment to transparency, accountability, and high standards across all its activities.
The main responsibilities of the OU are laid down in the Internal Oversight Charter (SO 24/09 [EN] [FR]) as follows
Internal Audit & Advisory Services
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Investigations |
Evaluations |
Internal Audit and Advisory Services
The role of
Internal Audit is to serve as an independent and objective assurance and advisory activity, aimed at adding value and improving the operations of the organization. By adopting a risk-based planning approach, Internal Audit provides reasonable assurance that:
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Risks are appropriately identified, managed, and adequately tracked within the ITU risk management framework.
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Best practices of the Committee of Sponsoring Organizations (COSO) components: control environment, risk assessment, control activities, information and communication, and monitoring — are implemented and complied with.
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Significant financial, managerial, programmatic, and operational information is accurate, reliable, and timely.
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Activities and transactions, both financial and non-financial, comply with ITU's governing purpose, regulations, rules, or other relevant financial and administrative directives.
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Resources are acquired economically, used efficiently and effectively, and adequately safeguarded.
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Measures and procedures for waste and fraud awareness and prevention are adequate.
The ITU internal audit function shall be carried out in adherence
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to the mandatory elements of the
International Standards for the Professional Practice of Internal Auditing (from the Institute of Internal Auditors) and relevant practices promulgated by the Representatives of Internal Audit Services of the United Nations Organizations, Multilateral Financial Institutions and Associated Intergovernmental Organizations (RIAS) and
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to the OU policies, standards, and guidelines. Find out more about the audit function
here.
Investigation
The investigation function contributes to the prevention, detection, and deterrence of misconduct, including fraud, waste, sexual misconduct, and abuse. An investigation is a formal fact-finding inquiry to examine allegations of, or information concerning, misconduct or other wrongdoing involving ITU personnel to determine (i) whether they have occurred and if so, (ii) the person or persons responsible. Investigations may also examine alleged misconduct by other persons, parties or entities, deemed to be detrimental to ITU.
Investigations in ITU shall be carried out in accordance with the
Uniform Principles and Guidelines for Investigations (from the Conference of International Investigators), and with the ITU Guidelines for Investigations, any other applicable administrative provisions including OU policies, standards and guidelines as well as relevant practices promulgated by the Representatives of Investigations Services of the United Nations (UNRIS).
How to file a report?
Click here to report misconduct
A report of suspected misconduct may be made at any time after the incident has occurred and is not subject to time limits. However, early reporting is strongly encouraged as any delay may impede the effective consideration of the conduct in question. Please provide as much detail as possible in your submission, as well as your contact details in case further information is required.
The OU accepts anonymous complaints; however, an anonymous complaint should contain enough detailed information to allow the OU to obtain independent corroboration of the facts, and to assess the gravity of the allegation.
Evaluation
An evaluation is a systematic, objective and impartial assessment of an on-going or completed project, program or policy, its design, implementation and results. The aim is to determine the relevance and fulfilment of objectives, its efficiency, effectiveness, impact and sustainability. An evaluation contributes to learning and accountability and provides credible, evidence-based information, enabling the incorporation of findings and recommendations into the decision-making processes of ITU. OU performs the evaluation function in a cooperative manner with the three Bureaux. Evaluations in ITU shall be carried out in accordance with the norms and standards of the
United Nations Evaluation Group (UNEG) as well as with the ITU internally applicable evaluation policy, guidelines and other related rules and procedures.
Contacts
General questions
