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In particular, OIA provides independent views and advice on whether risk-mitigating internal controls are adequately designed and functioning effectively. OIA’s work covers all operational and institutional functions in PASB. " /> <link rel="canonical" href="https://www.paho.org/en/oia" /> <link rel="image_src" href="https://www.paho.org/sites/default/files/styles/max_650x650/public/2023-10/internal-audit-1500x786.jpg?itok=IPi3-O2y" /> <meta property="og:type" content="article" /> <meta property="og:url" content="https://www.paho.org/en/oia" /> <meta property="og:title" content="Office of Internal Audit" /> <meta property="og:description" content="The mission of the Office of Internal Audit (OIA) is to advise the Pan American Sanitary Bureau (PASB) on the economy, efficiency, and effectiveness of administrative and operational matters in order to facilitate the achievement of the Organization’s objectives. In particular, OIA provides independent views and advice on whether risk-mitigating internal controls are adequately designed and functioning effectively. OIA’s work covers all operational and institutional functions in PASB. 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class="sf-depth-3 sf-no-children"><a href="/en/topics/immunization" class="sf-depth-3">Comprehensive Immunization</a></li><li id="main-menu-link-contentc1cc4f7b-2778-4aa6-ab79-ad3369d0dfef" class="sf-depth-3 sf-no-children"><a href="/en/evidence-and-intelligence-action-health" class="sf-depth-3">Evidence and Intelligence for Action in Health</a></li><li id="main-menu-link-content7efe797e-f1a6-43eb-9273-9a6f5fce2238" class="sf-depth-3 sf-no-children"><a href="/en/innovation-access-medicines-and-health-technologies" class="sf-depth-3">Innovation, Access to Medicines and Health Technologies</a></li><li id="main-menu-link-content6272b389-b11f-41c7-a6fb-1ad91ea19b21" class="sf-depth-3 sf-no-children"><a href="/en/social-and-environmental-determinants-health-equity" class="sf-depth-3">Social and Environmental Determinants for Health Equity</a></li><li id="main-menu-link-contentb0916812-3efe-4427-a661-328cf051c2f0" class="sf-depth-3 sf-no-children"><a href="/en/health-emergencies" 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class="views-element-container settings-tray-editable block block-views block-views-blockvistas-oficina-country-social-media-block" id="block-views-block-vistas-oficina-country-social-media-block" data-drupal-settingstray="editable"> <div class="form-group"><div class="social-icons subsitepage view view-vistas-oficina view-id-vistas_oficina view-display-id-country_social_media_block js-view-dom-id-e043bd36584db7c076e9134907ab9c19b297483d44480e537bc31bd21e8a0092"> <div class="view-content"> <div class="views-row"><div class="views-field views-field-field-twitter"><div class="field-content"></div></div><div class="views-field views-field-field-facebook"><div class="field-content"></div></div><div class="views-field views-field-field-instagram"><div class="field-content"></div></div><div class="views-field views-field-field-youtube"><div class="field-content"></div></div><div class="views-field views-field-field-flickr"><div class="field-content"></div></div><div class="views-field views-field-field-web"><div class="field-content"></div></div><div class="views-field views-field-field-rss"><div class="field-content"></div></div></div> </div> </div> </div> </section> </div> </div> <section class="col-sm-12"> <a id="main-content"></a> <div class="region region-content"> <article class="representation full clearfix"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row-1 two-col"><div class="col-8 col-sm-8 col-md-8 col-first"><p>The mission of the Office of Internal Audit (OIA) is to advise the Pan American Sanitary Bureau (PASB) on the economy, efficiency, and effectiveness of administrative and operational matters in order to facilitate the achievement of the Organization’s objectives. In particular, OIA provides independent views and advice on whether risk-mitigating internal controls are adequately designed and functioning effectively. OIA’s work covers all operational and institutional functions in PASB. </p><p>OIA undertakes internal audits and advisory assignments. It also provides ad hoc advice on emerging risks to the Director of PASB and to other senior officials, and participates as an observer in PASB's internal committees and working groups. Through these activities, OIA provides timely advice to PASB and encourages knowledge sharing and the identification of emerging risks.</p><p>To guide the internal audit activity OIA follows the International Professional Practices Framework of the Institute of Internal Auditors (IIA). The IIA requires of its membership a five-yearly external quality assessment of the extent to which an internal audit function conforms to IIA standards. There is a scale of three ratings: “generally conforms,” “partially conforms,” and “does not conform.” OIA undertook an internal assessment with external validation by the IIA in 2022 and, based on its findings, the IIA concluded that OIA “generally conformed” to its standards. OIA therefore obtained the highest possible rating of conformance to the IIA's professional practices for the period 2017 to 2022, a rating that reflects the OIA team’s commitment to excellence.</p></div><div class="col-4 col-sm-4 col-md-4 col-second"><p style="background-color:#1e7fb8;color:white;font-size:28px;padding:10px;width:100%;"><strong>Auditor General</strong></p><p> </p><div class="container mt-3"><div class="media border p-3"><div alt="David J. O'Regan" data-langcode="es" data-entity-type="file" data-entity-uuid="87fe18de-2c8e-4275-9a8a-a6edd33c5565" data-embed-button="file_browser" data-entity-embed-display="image:image" data-entity-embed-display-settings="{"image_style":"150px_width","image_link":"","image_loading":{"attribute":"lazy"}}" class="align-left embedded-entity"> <img loading="lazy" src="/sites/default/files/styles/150px_width/public/oregan-260x260_1.jpg?itok=PUL2Yf8I" width="150" height="150" alt="David J. O'Regan" class="img-responsive"> </div> <div class="media-body"><h3>David J. O'Regan</h3></div></div></div><p> </p></div><hr><p>PAHO Member State delegations may request copies of individual internal audit reports issued from 2023 by writing to the Auditor General at <a href="mailto:oreganda@paho.org">oreganda@paho.org</a>.</p></div></div> </div> </article> </div> </section> </div> </div> <div class="region region-full-width-bottom"> <section class="views-element-container settings-tray-editable block block-views block-views-blockparagraphs-block-1" id="block-views-block-paragraphs-block-1" data-drupal-settingstray="editable"> <div class="form-group"><div class="view view-paragraphs view-id-paragraphs view-display-id-block_1 js-view-dom-id-5ee478fac1ac09d552dc767ce964b307f2746ecf05b436faf167b23229a07f81"> <div class="view-content"> <div class="views-row"><div class="views-field views-field-field-paragraph"><div class="field-content"></div></div></div> </div> </div> </div> </section> <section class="views-element-container container settings-tray-editable block 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class="pdfpreview-image-wrapper"> <img alt="" title="" class="pdfpreview-file img-responsive" src="/sites/default/files/styles/document_thumb/public/pdfpreview/152431-list-oia-reports-2024-17-oct-2024.png?itok=Jd4IL3uK" width="220" height="285" loading="lazy" /> </div> </div> </a></div></div><div class="views-field views-field-created"><span class="field-content"><time datetime="2024-10-17T14:25:00-04:00">17 Oct 2024</time> </span></div><span class="views-field views-field-title"><span class="field-content"><a href="/en/documents/list-oia-internal-audit-reports-2024">List of OIA Internal Audit Reports 2024</a></span></span><div class="views-field views-field-edit-node"><span class="field-content"></span></div> </div> <div class="clearfix visible-xs-block"></div> <div class="col col-xs-12 col-sm-6 col-md-3 col-lg-3 col-2"> <div class="views-field views-field-field-image"><div class="field-content"><a href="/en/documents/ce17424-annual-report-office-internal-audit-2023"><div class="pdfpreview" id="pdfpreview-144349"> <div class="pdfpreview-image-wrapper"> <img alt="CE174/24 - Annual Report of the Office of Internal Audit for 2023" title="CE174/24 - Annual Report of the Office of Internal Audit for 2023" class="pdfpreview-file img-responsive" src="/sites/default/files/styles/document_thumb/public/pdfpreview/144349-ce174-24-e-report-office-internal-audit-2023_0.png?itok=-V2wtv_N" width="220" height="285" loading="lazy" /> </div> </div> </a></div></div><div class="views-field views-field-created"><span class="field-content"><time datetime="2024-05-14T13:30:00-04:00">14 May 2024</time> </span></div><span class="views-field views-field-title"><span class="field-content"><a href="/en/documents/ce17424-annual-report-office-internal-audit-2023">CE174/24 - Annual Report of the Office of Internal Audit for 2023</a></span></span><div class="views-field views-field-edit-node"><span class="field-content"></span></div> </div> <div class="clearfix visible-xs-block"></div> <div class="clearfix visible-sm-block"></div> <div class="col col-xs-12 col-sm-6 col-md-3 col-lg-3 col-3"> <div class="views-field views-field-field-image"><div class="field-content"><a href="/en/documents/list-oia-internal-audit-reports-2023"><div class="pdfpreview" id="pdfpreview-139130"> <div class="pdfpreview-image-wrapper"> <img alt="List of OIA Reports 2023" title="List of OIA Reports 2023" class="pdfpreview-file img-responsive" src="/sites/default/files/styles/document_thumb/public/pdfpreview/139130-list-oia-reports-2023-2-feb-2024.png?itok=5SkJTTHb" width="220" height="285" loading="lazy" /> </div> </div> </a></div></div><div class="views-field views-field-created"><span class="field-content"><time datetime="2024-02-02T09:30:00-05:00">2 Feb 2024</time> </span></div><span class="views-field views-field-title"><span class="field-content"><a href="/en/documents/list-oia-internal-audit-reports-2023">List of OIA Internal Audit Reports 2023</a></span></span><div class="views-field views-field-edit-node"><span class="field-content"></span></div> </div> <div class="clearfix visible-xs-block"></div> <div class="col col-xs-12 col-sm-6 col-md-3 col-lg-3 col-4"> <div class="views-field views-field-field-image"><div class="field-content"><a href="/en/documents/list-oia-internal-audit-reports-2022"><div class="pdfpreview" id="pdfpreview-128271"> <div class="pdfpreview-image-wrapper"> <img alt="List of OIA Internal Audit Reports 2022" title="List of OIA Internal Audit Reports 2022" class="pdfpreview-file img-responsive" src="/sites/default/files/styles/document_thumb/public/pdfpreview/128271-list-oia-reports-2022-23-may-2022_0.png?itok=jtoTj14G" width="220" height="285" loading="lazy" /> </div> </div> </a></div></div><div class="views-field views-field-created"><span class="field-content"><time datetime="2023-05-24T17:43:20-04:00">24 May 2023</time> </span></div><span class="views-field views-field-title"><span 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