Internal Audit’s mission is to provide an independent, objective assurance and consulting activity designed to add value and improve the Organization’s operations. It helps UNESCO accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Internal Audits are performed in accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics of the Institute of Internal Auditors. This includes periodic quality assessments as well as ongoing quality assurance and improvement initiatives. All of UNESCO's Internal Auditors are professionally certified.

IOS is also a participating member of the Representatives of the Internal Audit Services (UN RIAS) of United Nations Organizations and Multilateral Financial Institutions. The Director of Internal Oversight Service has been elected Chair for UN RIAS for 2016-2017.