Internal Audit Unit
E91384
The Internal Audit Unit is an oversight body within the ITU General Secretariat responsible for evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Internal Audit Unit (ITU) | 0 |
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
internal audit function
ⓘ
oversight body ⓘ |
| activity |
conduct internal audits
ⓘ
follow up on implementation of audit recommendations ⓘ issue audit reports ⓘ |
| affiliatedWith | International Telecommunication Union ⓘ |
| aimsTo |
enhance organizational effectiveness
ⓘ
enhance organizational efficiency ⓘ promote accountability ⓘ promote good governance ⓘ |
| function |
provide independent assurance
ⓘ
provide objective consulting services ⓘ |
| hasRole |
evaluate governance processes
ⓘ
evaluate internal control systems ⓘ evaluate risk management processes ⓘ improve effectiveness of governance processes ⓘ improve effectiveness of internal controls ⓘ improve effectiveness of risk management ⓘ |
| objective |
identify areas for improvement in processes and systems
ⓘ
provide assurance on adequacy of controls ⓘ |
| operatesWithin | United Nations system context ⓘ |
| oversightOf |
ITU governance framework
ⓘ
ITU internal control framework ⓘ ITU risk management framework ⓘ |
| partOf | ITU General Secretariat ⓘ |
| reportsTo | ITU Secretary-General ⓘ |
| stakeholder |
ITU governing bodies
ⓘ
ITU management ⓘ |
| subjectTo | internal audit standards and professional practices ⓘ |
| usesFramework | risk-based audit planning ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.