The Inspector General and Oversight Office (OS) has been established in line with Financial Regulation 12.1
, which requires that the Executive Director establish internal controls, including internal audit and investigation, to ensure the effective and efficient use of the resources of WFP and safeguarding of its assets.
Under the General Regulations
, the Executive Board considers the annual report of the Inspector General, and takes such action thereon as it considers appropriate. (General Regulations Article VI, 2 (b) (viii) )
The mission of the Oversight Office is to provide assurance to the Executive Director on governance, policy, risk, resources, operations and accountability through independent and objective oversight services; and to facilitate WFP's adoption and implementation of best United Nations and private-sector practices to enable managers to provide assurance on their work to the Executive Director.
Oversight activities promote accountability and transparency at WFP by reinforcing the accountabilities and internal control established by the governing bodies and the Executive Director. The governance framework refers to the structure, functions and responsibilities of certain bodies in WFP, and the regulations and rules governing their work. The various bodies fall into three groups: i) those involving Member States; ii) external advisory bodies; and iii) the Secretariat, including the internal oversight bodies.
Governance and oversight reporting requirements are either laid out in the General Regulations approved by the United Nations General Assembly and the Food and Agriculture Organization of the United Nations Conference, or decided by the Board.
WFP’s governance and oversight framework is described in this document
Disclosure of reports