OECD’s Evaluation and Internal Audit (EVIA) is situated within the General Secretariat of the OECD and responsible for Internal Audit, established in 2003, and the In-depth Evaluation (IDE), which was introduced in 2005. The In-depth Evaluation and Internal Audit functions are both part of a comprehensive control and oversight architecture in the OECD.
In-depth Evaluations (IDE) serve both an accountability function, and a learning and improvement function.
IDEs assess the performance of the Organisation’s intergovernmental substantive committees which are responsible for the implementation of the substantive dimension of the Organisation’s Programme of Work. After a 1st Cycle of IDEs, a 2nd IDE Cycle was launched in 2012, with a stronger focus on relevance and effectiveness, and the learning and improvement dimension reinforced. The present 3rd IDE Cycle, which effectively started from 2019, builds on this principle and, in addition, covers selected OECD Horizontal Projects (HPs) which are initiatives involving several committees.
IDEs are designed and implemented in accordance with mainstream evaluation practice and provide an analysis and assessment of the relevance, effectiveness, quality of products and the functioning of committees. IDEs are conducted under the oversight of the Evaluation Committee (EVC), a special body of the OECD Council created in 2005 to ensure that IDEs are “conducted in a systematic and objective manner”.
Based on a risk-based assessment of the OECD’s activities, the Internal Audit function provides independent assurance regarding the design and effectiveness of risk management, control and governance processes. It also provides advisory services regarding those processes and acts as Secretariat to the Audit Committee. In these capacities, Internal Audit helps the OECD accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
The Internal Audit work programme is established following a risk ranking of auditable OECD activities, which is updated annually. From the list of possible audits, an annual work plan is determined by the Secretary-General and Internal Audit and is reviewed by the Audit Committee. Follow up on management’s implementation of audit recommendations (emanating from audits and advisory mandates) is performed on a regular basis, and the results are reported to and monitored by the Secretary-General and the Audit Committee.
Audit and advisory assignments are performed as per the International Standards for the Professional Practice of Internal Auditing. Internal Audit maintains a quality assurance and improvement programme that covers all aspects of its activity, and every five years the function is subject to an external review. This External Quality Assessment (EQA) assesses the efficiency and effectiveness of the Internal Audit activity and identifies opportunities for improvement. The results of these assessments are communicated to the Secretary-General and the Audit Committee.
The OECD Audit Architecture comprises all assurance functions: External Audit Internal Audit, and the Audit Committee. The mission of External Audit is primarily to provide an independent opinion on the annual financial statements of the OECD. As part of this work, External Audit also performs reviews (“performance audits”) to assist Members in determining whether management has established systems and processes that ensure that the Organisation's financial, human, and physical resources are safeguarded and protected; that the OECD’s operations are conducted economically and efficiently; and that they are effective in carrying out its mission.