World-Class Internal Auditing in the United Nations System Synopsis Auditing in organizations that are under intensive external scrutiny, nationally and internationally, opens up new cutting edge challenges for internal auditors – better coordination, more transparency, sharing of knowledge and implementing best practices. The Office of Internal Audit Oversight Services sets the tone for addressing these challenges across the United Nations’ organization. Its website is filled with data concerning its authority, compliance to The IIA International Professional Practices Framework, overviews of its activities, copies of its annual and oversight reports, invitations to communicate confidential allegations. Using its website in this way places OIOS internal auditing in a world-class status.

Contributed by David O’Regan, currently Internal Auditor in the Office of Internal Oversight at the Organization for the Prohibition of Chemical Weapons in the Hague, Netherlands. A fellow of the Institute of Chartered Accountants in England and Wales, and formerly Chief Internal Auditor at Oxford University Press, he has authored a number of books, including International Auditing (John Wiley & Sons Ltd, 2003) and the Auditor’s Dictionary (John Wiley & Sons Ltd, 2004). He is also a contributing editor for The IIA Internal Auditing journal. All views and opinions expressed are the case study author’s own and do not necessarily reflect any official UN views.

After Reading the Case Study Consider:

1. How transparent is your world-class internal auditing planning and results, for all internal audit staff, management and your organization’s external stakeholders?

2. How does your world-class internal audit function promote and encourage the use of best internal auditing practices?