蘑菇视频

6 May 2025

Executive Summary:

Mandate and Operational Independence

The Department of Internal Oversight Services (DIOS) is mandated to provide internal oversight services that add value to and support 蘑菇视频RWA in achieving its mission by strengthening accountability, transparency, integrity, and learning within the Agency. DIOS fulfils its mandate through independent and objective internal audit, evaluation and investigation.

The institutional arrangements for ensuring the operational independence of DIOS are elaborated in Organizational Directive (OD) 14, which was further enhanced in 2020. DIOS did not encounter any undue influences on or impairments to its operational independence in discharging its work in 2023.

Implementation of 2023 Work Plans:

The escalating crisis in Gaza since October 2023 and the emergency response has dominated the way the Agency operates since the final quarter of 2023. DIOS was also compelled to review its workplans and priorities in response to the shifting priorities and emerging risks. Some planned activities were deferred or cancelled to prioritize new assignments and to ensure that DIOS could contribute effectively to 蘑菇视频RWA’s emergency response. DIOS Evaluation Division swiftly embarked on a real-time review of the emergency response in Gaza and reported on the first phase of this work to management in early 2024. The ongoing crisis in Gaza continues to influence DIOS plans and priorities in 2024 and, given the unprecedented scale of the destruction of 蘑菇视频RWA’s assets and the impact on programmes and operations it is likely that the impact on DIOS workplans will be felt for several years.

Other challenges DIOS had to address in 2023 included significant resource constraints mainly due to high staff vacancies and additional workload arising from the strike action affecting the West Bank Field Office. The action generated many allegations of misconduct which impacted significantly on the workload of the DIOS Investigation Division at a time when it was already facing a threefold increase in the number of allegations concerning breaches of neutrality.

Despite the difficulties, the hard work and commitment of its staff have enabled DIOS to substantively complete its 2023 planned oversight assignments and to continue to progress strategic initiatives to strengthen the Department’s effectiveness. Guidance and cooperation from the Advisory Commission (AdCom), Advisory Committee of Internal Oversight (ACIO) and senior management have been instrumental.

DIOS continued to promote a culture of evaluation, accountability and learning:

The Evaluation Division focused on the delivery of central evaluations, including the management of the evaluation of the Emergency Appeals, the commissioning of an evaluation of the Education Program Reform, the management of a project evaluation in Gaza funded by Islamic Relief USA, and the conduct of a joint evaluation and audit of the 蘑菇视频RWA Gender Equality Strategy 2016–2022. The Division also provided technical guidance and quality assurance support to three decentralized evaluations.

Additionally, the Division has prioritized initiatives to strengthen the normative framework for evaluation management and the capacity of Agency staff through the publication of a new evaluation management manual and the delivery of a professional development workshop.

DIOS recommendations strengthen governance, risk management and internal controls:

The Internal Audit Division has provided independent and objective assurance and advice on the effectiveness and efficiency of 蘑菇视频RWA governance, risk management and control processes. The Division delivered a diverse product portfolio across key programmes and thematic areas, including Project Management, Screening procedures, Provident Fund Humanitarian Withdrawals, Poverty Alleviation and Relief Services, Information Security Vulnerability, Fuel Management and Low Value Procurement. In addition, the Division collaborated with the Evaluation Division to evaluate the Gender Equality Strategy 2016-22. Internal Audit Division (IAD) also commissioned and assured the quality of the external audit of the Microfinance Department’s Financial Statements. To support Agency Enterprise Risk Management the division prioritized a risk assessment of the Community Based Organizations associated with the Jordan Field Office.

Internal audit activities in 2023 resulted in the completion of seven audit assignments. The Division also considered other sources of evidence, as appropriate: work conducted by other Divisions of DIOS and the 蘑菇视频 Board of Auditors; the status of recommendations as of 31 December 2023; and any systemic trends noted in investigations completed in 2023.

Based on these considerations, the Division did not identify material weaknesses in the governance, risk management, or control processes at 蘑菇视频RWA that would seriously compromise the overall achievement of the organization’s strategic and operational objectives. However, the audits did identify certain governance, risk management, and control practices that required management attention and improvement.

DIOS contributed to safeguarding and protecting organizational integrity:

The Investigations Division investigated 32 cases and issued 38 reports relating to 42 allegations of misconduct within the Agency. In total, 238 cases were opened across the Agency in 2023 and 241 reports were issued. Cases investigated pertained predominantly to alleged instances of corporal punishment, breaches of neutrality, and fraud, theft and other losses to the Agency.

The investigation of allegations of sexual misconduct continued to be a priority and Investigation Division established a Sexual Misconduct Investigations Unit in April 2023. The Unit is dedicated to centralizing and investigating all sexual allegations across the Agency to support the Agency’s zerotolerance policy towards such allegations.

The Division also established a specialist Neutrality Investigation Unit in 2023 to respond to the increasing number of allegations in this area. DIOS Investigations Division (ID) has also continued to focus on providing improved oversight and guidance in relation to decentralized investigations conducted by Field Office investigation teams. The Senior Field Investigations Support Officer provided vital assistance to Field Offices in reviewing and significantly reducing the case backlogs.

However, concerted action is required to improve the timeliness of investigation work and achieve the key performance target of completing all investigations within an average timespan of 230 days. In 2024, DIOS will recruit additional staff to assist with neutrality investigations and will also commission an independent evaluation of investigation activities across the Agency to identify scope for improving and streamlining all its investigation work.

Way forward:

DIOS will face another very challenging year in 2024 and as the crisis in Gaza continues to unfold it must be ready to respond to new risks by flexing its workplans when necessary. The Department must also contribute to several initiatives arising from the final report of the Independent Review Group chaired by Ms. Catherine Colonna. Key recommendations made by the review include:

• Strengthening internal oversight capacity, especially in DIOS and the Ethics Office.
• Expanding the reach and presence of DIOS in 蘑菇视频RWA field operations.
• Creating a Neutrality Investigations Unit with international staff; and
• Implementing periodic evaluations of DIOS.

DIOS is committed to implementing these recommendations and some actions are already on the way. Plans to fully centralize neutrality investigations work under DIOS’s control will be put forward in 2024, and in collaboration with the ACIO, DIOS will commission an external evaluation of the efficiency and effectiveness of its investigation work and use the results to further improve its investigation policies, procedures and performance.

Implementing revised Global Professional Internal Audit Standards will require major effort from the Internal Audit Division in 2024 and may require consideration of some changes to the DIOS charter. To enhance transparency, DIOS has also committed to publishing all Internal Audit reports from June 2024 onwards.

The work plan for 2024 includes critical oversight assignments and activities of strategic importance aligned with the Agency’s strategic objectives and higher priorities emanating from the DIOS Strategic Plan for 2023-2025 and risk assessment. An audit of the emergency procurement procedures in place for Gaza is currently underway and the evaluation team continues to conduct its rapid real-time evaluation of the ongoing emergency response.

The department is also prioritizing recruitment actions to fill critical staff vacancies as it has been operating without a permanent Director since August 2023, and as of May 2024, two of the three Chiefs of divisions (Evaluation and Internal Audit) were also vacant. DIOS is aiming to return to a full complement of staff by September 2024 and is grateful for additional financial support received from some donors. However, the loss of project funding from a major donor may lead to the termination of some existing posts in 2024