Who does what

Internal Audit


OECD Internal Audit


Internal audits provide independent assurance to the Secretary-General over governance, risk management and control within OECD Directorates and corporate services. Internal Audit is headed by the Director of Internal Audit, and reports to the Secretary-General.


Internal Audit & the OECD

The International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (the Standards) define Internal Auditing as an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. Internal Audit was established in OECD on 1 January 2003, and its mandate was updated in accordance with Financial Regulation 30, effective 1 November 2008.

Internal Audit is part of an Audit Architecture which also comprises External Audit (the Supreme Audit Institution of a Member country appointed by the Council) and an Audit Committee (a sub-group of the Council), all of which are defined in the Financial Regulations. Internal Audit comprises three staff members.

Internal Audit methodology and reporting

In accordance with the International Standards for the Professional Practice of Internal Auditing, Internal Audit provides the Secretary-General with an independent and objective assurance and advisory activity designed to add value and improve OECD’s operations. It helps the Organisation achieve its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.  

Internal Audit has been confirmed through external quality assessment reviews as conforming with the Standards.

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