The internal audit function has the primary purpose to provide independent and objective assurance and advice on services, systems, processes, procedures and operations from all sources of funds, both at Headquarters
and in the field, in order to:

• Add value to UNIDO‘s operations to improve the effectiveness of governance and risk management, as well as to emphasize transparency
• Provide assurance on the adequacy of internal control systems and compliance with UNIDO regulatory framework
• Assess efficiency of resources usage
• Provide assurance on early implementation of new processes and input for course correction before processes are fully established

The internal audit function performs its services in conformity with the Core Principles for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (IIA), and in conformance with the provisions of the IIA’s International Standards for the Professional Practice of Internal Auditing, Code of Ethics and Definition of Internal Auditing.