The IAOC plays an advisory role on oversight functions pertaining to UNHCR activities. Its mandate is reflected in Article 4 of the Committee’s terms of reference (EC/73/SC/CRP.16). The major areas covered by its work are internal and external audit, financial statements and reporting, internal control and accountability, risk management, status of implementation of recommendations issued by audit and oversight bodies, and oversight resourcing.
The Committee provides external, independent, senior-level advice on these issues, highlights good performance or progress, and notes issues for improvement in various domains such as: planning, processes, outputs, costs and resources, qualification of staff, methodologies, priorities, lessons learned, potential delays, compliance and accountability framework.
The IAOC acts in an advisory capacity, and is neither a governance body nor an appeal body. The Committee does not take an active role in the mandated activities of the Organization.
