Department of Internal Oversight Services
DIOS works for Accountability, Integrity, Transparency and Learning
The Department of Internal Oversight Services (DIOS) is the internal oversight body of UNRWA. DIOS strives for excellent oversight services for improved accountability and results, instilling confidence in UNRWA to donors and other stakeholders.
The mission of DIOS is to provide internal oversight services that add value to and support UNRWA in achieving its mission by strengthening accountability, integrity, transparency and learning within the Agency.
In accordance with Organization Directive-14 (OD-14) , DIOS fulfils its internal oversight role and helps UNRWA become more efficient, effective and relevant, delivering on timely, reliable, objective information about the biggest risks and challenges facing the Agency through the following functional divisions:
- Internal Audit Division (IAD)– Audits assess the adequacy of internal controls to ensure that resources are acquired economically, used efficiently and assets are safeguarded. They also ensure that financial managerial and operating information is accurate and reliable, and complies with regulations, rules and other administrative issuances policies and procedures.
- Evaluation Division– Evaluations results are incorporated into decision-making processes in order to strengthen learning and accountability in the Agency with the aim of improving operations. Evaluations determine the relevance, effectiveness, efficiency, impact and sustainability of ongoing and completed institutional functions by examining expected and achieved accomplishments, result chains, processes, contextual factors and causality.
- Investigations Division– Investigations establish facts related to reports of possible misconduct to guide the Commissioner-General on appropriate accountability action to be taken.
Advisory Committee on Internal Oversight
DIOS is advised on the performance of its functions by the Advisory Committee on Internal Oversight (ACIO). The ACIO, in line with its terms of reference (Organization Directive No. 24), also advises the Commissioner-General and the Advisory Commission in respect of the Agency's financial reporting, risk management processes, internal control arrangements, evaluation system, ethics function, external audit matters and the internal oversight function, including internal audit, evaluation and investigation.
DIOS ANNUAL REPORT - 2022