The Office of Internal Audit and Investigations (OIAI)

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The Office of Internal Audit and Investigations (OIAI) is a key component of UNICEF’s independent internal oversight system and critical to the functioning of the organization’s sound control environment. OIAI reports to the Executive Director, with the purpose of independently advising management, and the Executive Board on its findings and concerns.


OIAI’s vision is to promote integrity, efficiency and effectiveness in the use of UNICEF’s resources. In fulfilling this vision, OIAI’s mission is to provide UNICEF with high quality oversight services ensuring that UNICEF resources are used efficiently and effectively for the protection and realization of the rights of children and women. The OIAI is made up of two functions, Internal Audit and Investigation.



The OIAI internal audit function provides independent and objective assurance and advisory services designed to add value and improve the operations of UNICEF.
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The OIAI investigations function investigates allegations of corrupt and fraudulent practices and misconduct that involve UNICEF staff, consultants, non-staff personnel and institutional contractors.
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