Internal Oversight Office

Staff Members have an obligation to report suspected fraud and abuse to the Internal Oversight Office as per the WMO Code of Ethics.

Anyone with information regarding fraud against WMO-related activities or involving WMO staff are strongly encouraged to report this information through the Direct Communication Line, details of which are provide above.

An individual who makes such a report or who cooperates in good faith with an audit or investigation has the right to be protected against retaliation in accordance with WMO Policy for the protection against Retaliation for Reporting Misconduct and for Cooperating with Duly Authorized Audits or Investigations.

Those reporting misconduct can choose to remain anonymous. You are encouraged to be as specific as possible in your complaint, allowing the Office to understand the allegations and proceed with its review.

Overview

The Internal Oversight Office was established in line with Financial Regulation 13.7-13.10, which requires that the WMO Secretary-General establish an office to provide for an independent verification of financial, administrative and operational activities of WMO, including programme evaluation, monitoring mechanisms and consulting services.

The Office is also responsible for investigating allegations of fraud, waste, mismanagement or misconduct and for undertaking inspections of services and organizational units.

It also provides control expertise to minimize risks, improve process quality, and enhance operational effectiveness to further WMO business goals. The Internal Oversight Office is governed by the Charter of the Internal Oversight Office.

Disclosure of reports

The Annual Report of the Internal Oversight Office is presented to the Executive Council in line with the WMO Financial Regulations.

Internal Audit reports of the Internal Oversight Office are disclosed in accordance with the Policy for the Disclosure of Oversight Reports approved by the Executive Council.

Internal Oversight Office Annual Reports

IOO Annual Reports

IOO Plan of Work

Plan of Work 2026

Activities

Internal Audit

The Internal Audit function provides independent and objective assurance and advisory services designed to add value and strengthen WMO’s governance, risk management and internal control processes. It supports the Secretary-General, the Executive Council and senior management in fulfilling their accountability responsibilities by examining whether resources are managed economically, whether activities comply with the regulatory framework, and whether systems and controls operate as intended.

Internal Audit covers all WMO activities, programmes, offices and systems, including financial management, procurement, human resources, information technology, project and programme delivery, extrabudgetary activities and partner-implemented work. The function delivers a range of products, including assurance engagements (financial, compliance, operational, performance and information systems audits), advisory and consulting services at the request of management, special audits commissioned by the Secretary-General or the Audit and Oversight Committee, and follow-up reviews verifying the implementation of prior recommendations.

The annual audit work plan is developed through a structured risk assessment, informed by consultations with senior management, the Audit and Oversight Committee and other oversight bodies. The plan is approved by the Audit and Oversight Committee and made available on the WMO website. Each audit engagement follows a defined lifecycle: planning and scoping, fieldwork and evidence gathering, draft reporting, agreement of a management action plan, finalization, and follow-up on recommendations until closure. Findings are rated according to their criticality to enable proportionate prioritization of management action.

Internal Audit is conducted in conformance with the Global Internal Audit Standards and the Code of Ethics of the Institute of Internal Auditors. A Quality Assurance and Improvement Programme, as required under the Standards, comprises ongoing self-assessment, periodic internal review and an external quality assessment at least once every five years by an independent qualified assessor.

Internal Audit reports are disclosed in accordance with the Policy for the Disclosure of Oversight Reports approved by the Executive Council, and a summary of audit activities and recommendations is provided each year through the IOO Annual Accountability Report. Internal Audit operates with full independence from the activities it reviews, with unrestricted access to all WMO records, personnel, premises and systems, and a direct reporting line to the Secretary-General with functional reporting to the Audit and Oversight Committee.

Investigations

The Internal Oversight Office is mandated to investigate all reports of alleged wrongdoing involving WMO staff members, and allegations of fraud and corruption against WMO whether committed by WMO staff, contractors, vendors or other parties.

Investigations may address fraud and corruption, theft and embezzlement, misuse of WMO resources, abuse of authority, conflict of interest, harassment (including sexual harassment), sexual exploitation and abuse, retaliation against those who report misconduct or cooperate with audits or investigations, breach of confidentiality, vendor and implementing-partner misconduct, and other violations of WMO Staff Regulations and Rules, Financial Regulations or related policies. Reports may be submitted by WMO staff (current and former), consultants, contractors, interns and fellows, vendors and implementing partners, beneficiaries of WMO activities, and members of the public.

All reports are treated seriously and assessed on their merits. When a report is received, it is registered and subject to a preliminary assessment to determine whether the matter falls within IOO’s mandate and whether sufficient grounds exist to open a formal investigation. Where a full investigation is warranted, it proceeds through investigation planning, evidence gathering and analysis, interviews with relevant parties, an opportunity for the subject of the investigation to respond to the evidence, preparation of a draft report and finalization. Outcomes are communicated to the Secretary-General; substantiated cases may lead to disciplinary action under the WMO Staff Regulations and Rules, financial recovery, referral to national authorities, vendor sanctions, or systemic recommendations issued through Management Implication Reports addressing the underlying control weaknesses identified.

Investigations are conducted in accordance with the Uniform Guidelines for Investigations and the Uniform Principles and Guidelines for Investigations endorsed by the Conference of International Investigators, the professional standards of the Association of Certified Fraud Examiners, the jurisprudence of the United Nations Administrative Tribunal, and the relevant WMO regulations, rules and policies. Investigations respect due-process principles including the presumption of innocence, the right of subjects to be informed of the allegations against them at the appropriate stage and to respond to the evidence, and confidentiality of proceedings.

The identity of complainants and witnesses is protected to the maximum extent possible, and reports may be submitted anonymously through the secure online reporting platform, which is operated by an independent third party. Individuals who report suspected misconduct in good faith, or who cooperate with an audit or investigation, are protected against retaliation in accordance with the WMO Policy for the Protection against Retaliation. Concerns relating to retaliation can be reported through the same channels and are treated with priority.

Evaluations

The Internal Oversight Office is responsible for delivering the independent evaluation function of WMO, established under the WMO Evaluation Policy. The function provides systematic and impartial assessments of WMO’s strategies, programmes, projects and operations, examining results chains, processes, contextual factors and causality in order to understand achievements and the conditions that produce them. Evaluations support both accountability — to Members, partners and beneficiaries — and organizational learning, generating evidence to inform decision-making by governing bodies, senior management and programme teams.

Evaluations in WMO deliver a range of products calibrated to the strategic, financial and reputational significance of the subject of evaluation. These include strategic and corporate evaluations addressing WMO’s strategic plan or major cross-cutting themes; programme and project evaluations, including mid-term and final evaluations of donor-funded initiatives; thematic evaluations on cross-cutting issues such as gender, capacity development and regional approaches; joint evaluations conducted with partner agencies or in combination with other oversight functions; evaluability assessments and pre-evaluation reviews that establish the feasibility and design of forthcoming evaluations; meta-evaluations and evaluation syntheses drawing cumulative lessons across multiple engagements; and methodological support to management-led self-assessments and mid-term reviews.

Evaluations in WMO apply the OECD-DAC evaluation criteria of relevance, coherence, effectiveness, efficiency, impact and sustainability, with attention to cross-cutting considerations including gender equality, human rights, environmental sustainability and the principle of leaving no one behind. Each evaluation engagement follows a structured lifecycle: inclusion in the multi-year evaluation programme, scoping and preparation of terms of reference, selection of evaluators, an inception phase, data collection and analysis, drafting and quality review, preparation of a formal management response with time-bound action plans, finalization and dissemination, and follow-up on the implementation of recommendations.

The function is conducted in conformance with the United Nations Evaluation Group (UNEG) Norms and Standards and the UNEG Ethical Guidelines for Evaluation, and applies the principles of independence, impartiality, credibility, utility, transparency, ethics and participation set out in the WMO Evaluation Policy.

Other Oversight Activities

Oversight activities promote accountability and transparency at WMO by reinforcing the accountabilities and internal control established by the governing bodies and the Secretary-General.

Joint Inspection Unit

The Controller's Office serves as WMO focal point for the UN Joint Inspection Unit, the only independent external oversight body of the United Nations system mandated to conduct evaluations, inspections and investigations system-wide

All the reports and notes of the Joint Inspection Unit are available on their public website: www.unjiu.org.

Follow-up reports on the implementation of the JIU recommendations:

Ethics

WMO is committed to the highest standards of ethics, integrity, accountability and transparency as outlined in the WMO Code of Ethics.

Staff members may contact the UN Ethics Office in New York using the channels listed on their website.