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The Office of the Auditor-General was established in January 2003.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Financial Regulations, Part V
Article 24 - Mandate of the Auditor-General
1. There shall be an Auditor-General who shall report directly to the Secretary-General and be appointed by him or her, with the consent of Council.
2. The Auditor-General shall monitor the proper application of the provisions of the internal financial and budgetary control system. To this end, Auditor-General shall:
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verify the reliability and integrity of financial data;
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ensure that assets exist, are preserved and protected and are used in the interests of the Organisation;
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ensure that systems are implemented to guarantee compliance with the Financial Regulations and Rules, and with other rules and directives concerning the financial management of the Organisation;
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assess the economy and efficiency with which resources are used and examine activities and programmes in order to ascertain whether their outcomes are consistent with established objectives.
3. The Auditor-General shall report audit findings to the attention of the managers of the Organisation, who need such information to rectify deficiencies and to ascertain the extent to which recommendations have been implemented.
4. An annual report to Council shall be prepared by the Auditor-General.
Reporting of fraud, corruption or misuse of the organisation ressources
In the event an individual becomes aware of fraud, corruption or misuse of the Organisation’s resources, s/he must bring it to the attention of the Secretary-General either directly or through a director or head of service, the Auditor-General or the Executive Director.
Auditor-General: Frederick Gazzoli
Tel : 33 1 45 24 84 10
frederick.gazzoli@oecd.org
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