The Office adopts a risk-based approach to the planning of its work, consulting with senior management (and other oversight bodies) to ensure that its activities focus on those areas of strategic importance or significant risk to the Organization and its mandates and goals.

For example, one area of priority focus for the Office has been organizational culture, particularly given its importance to the implementation of the Secretary-General’s reforms. The programme of work includes assignments that are either primarily focused on, or include within their scope, examination of questions related to organizational culture and its impact on the control environment, risk management, achievement of results, and misconduct within the Organization.

Similarly, the Office has continued to provide assessments, advice and recommendations to those entities that perform centralized, business-enabling functions, thus contributing to strengthening the “second line of defence” within the Organization.

The Office regularly communicates with management, and the respective audit committees, on the status of implementation of its work plan and on its assessment of risk and areas of focus.