Improving the effectiveness of processes within PAHO
What is the mission of the Office of Internal Oversight Services?
The mission of the Office of Internal Oversight Services is to provide an independent appraisal of the Organization's financial, operational and control activities. This includes reporting on the adequacy of internal controls, compliance with institutional rules and policies, particularly in the area of finance, the extent to which assets are accounted for and safeguarded and the overall level of accuracy of activities occurring in the Organization. Top
Who does the Office of Internal Oversight Services report to?
The Office of Internal Oversight Services reports directly to the Director of PAHO. Top
What is the level of authority of the Office of Internal Oversight Services?
The Office of Internal Oversight Services has the authority to perform internal audits, inspections and oversight investigations into alleged irregular activities. The Office sends its reports, which include findings and recommendations, to the Director, the Assistant Director and other managers responsible to take actions. Top
What is the level of confidentiality of the Office of Internal Oversight Services?
The Office of Internal Oversight Services has full access to all records, property, personnel, operations and functions within the Organization which are relevant to a subject matter under review. The Office also has direct communication channels with all the staff at different levels of the Organization.
Any information obtained directly or indirectly by the office while engaging in an audit examination is confidential. This information cannot be disclosed without appropriate authority, unless there is a compelling legal or professional obligation to do so.
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Who can use the services of the Office of Internal Oversight Services?
All units or departments within the Organization can use IOS's services. PAHO staff and non-PAHO staff can approach IOS at any time to provide information on irregular activities, fraud, waste or abuse of authority. Top
When should you contact the Office of Internal Oversight Services?
The Office of Internal Oversight Services should be contacted whenever a situation involves fraud or the risk of fraud or when other irregularities are occurring:
- Misappropriation or misuse of funds or assets;
- Non-compliance with PAHO's financial rules or internal control procedures;
- Manipulation of PAHO's financial statements or the financial reporting process;
- Kickback payments or embezzlement;
- Forgery of financial documents; and
- Improper segregation of duties.
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How can the Office of Internal Oversight Service be contacted?
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