OECD Internal Audit

E87585

audit function internal oversight body organizational unit

OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.

Statements (43)

Predicate	Object
instanceOf	audit function → internal oversight body → organizational unit →
activity	conducts evaluations of internal controls → conducts internal audits → issues audit reports → monitors implementation of audit recommendations → performs risk-based audit planning →
appliesStandard	International Standards for the Professional Practice of Internal Auditing →
beneficiary	OECD Council → OECD management → OECD member countries →
country	France →
domain	corporate governance → internal control → risk management →
employer	Organisation for Economic Co-operation and Development →
followsGuidance	Institute of Internal Auditors guidance →
goal	enhance accountability within the OECD → improve effectiveness of OECD operations → support sound governance at the OECD →
hasRole	advisory function → assurance provider → internal audit → internal oversight →
headquartersLocation	Paris →
independenceCharacteristic	functionally independent in planning and reporting → organizationally independent from audited entities →
languageOfWork	English → French →
mainFunction	evaluate effectiveness of governance processes → evaluate effectiveness of internal control → evaluate effectiveness of risk management → provide independent assurance → provide recommendations for improvement →
partOf	Organisation for Economic Co-operation and Development →
reportsTo	OECD Secretary-General → OECD senior management →
scope	OECD corporate functions → OECD field and headquarters operations → OECD programmes →
shortName	OECD Internal Audit →
typeOfControl	third line of defence in internal control framework →

Referenced by (2)

Subject (surface form when different)	Predicate
OECD Secretariat →	hasPart
OECD Internal Audit →	shortName