Office of the Inspector General April 2013

OIG Reporting General Standards - Article 118: Activity Plan. General Standards - Article 121: Audit Reports. Program-Budget for the OAS - AG/Res. 1 (XLIII-E/12) Quarterly reports - Section 6: Evaluation and audits: The Inspector Generals Office shall provide a list of all projected (including dates) internal audits and evaluations, as approved by the CAAP. The Inspector General shall provide a short summary of the findings and recommendations as per the reports submitted to the Permanent Council through the CAAP. 2

Board of External Auditors (2011 Report) 3.1.Requests the new Inspector General do a full organizational review of OIG operations and provide the Board with an action plan for improved operations by December 31, The Inspector General was appointed on November 1, 2012 and presented the action plan for improved operations during these meetings. 3

Risk Assessment Annual Plan Plan and Perform Audit Communicate Results Reassess Risks Follow-up Annual Audit Process Deliv. 7 - Follow-up Procedures Deliv. 5 - Type of Assurance Opinions and Rating Definitions Deliv. 6 - Audit Report Prototype Deliv. 1 - Management Control Policy Deliv. 2 - OIG Charter Deliv. 4.a - Planning Memo Templates Deliv. 4.b - Assurance Eng. Letters Deliv. 4.c - Consulting Eng. Letters Deliv. 3 - Risk Assessment Methodology 4

Board of External Auditors (2011 Report) 3.2.Reaffirms its recommendation of the need for a peer review evaluation to be performed on the Office of Inspector General. In an effort to prepare the Office of the Inspector General for the peer review evaluation, in November 2012, the OIG audit staff underwent training in Internal Audit Quality Assessment Program. The first peer review evaluation is scheduled to be received during the first semester of

Board of External Auditors (2011 Report) 3.3.Reaffirms that the Inspector General report to the Permanent Council annually by March 31 on the status of completion of the planned audits for the previous year, the status of management actions regarding outstanding audit recommendations, and the proposed plan of audits for the new fiscal year. The Inspector General is presenting the activity and annual reports for the years 2010, 2011, and The Inspector General is proposing the plan for the Office of the Inspector General for 2013 and

Open Recommendations by Year Year Level of Risk Total HighMediumLow Total

Open Recommendations by Area Area Level of Risk Total HighMediumLow Department of Procurement Coordinating Office for the National Offices Department of Human Resources87217 Department of Financial and Admin. Mgnt. Svcs Secretariat for Administration and Finance2518 Mission to Sup. the Peace Process in Colombia3115 Department of General Services1214 Department of Human Dev. Education and Culture3--3 Secretariat for Multidimensional Security3--3 Other areas with one or two recommendations73313 Total

Action Plan Audits; Inspections and Evaluations; and Investigations Full organizational review of OIG operations Implement a continuous audit process Report periodically to PC and CAAP Peer review evaluation (first semester of 2014) OIG staff training to meet the educational requirements as specified by the Institute of Internal Auditors 9

OIG Areas of Interest Enterprise Risk Management: needs to perform a comprehensive assessment of Organizations current approach to risk management Results-based budget initiative Transition from the current budgetary and financial rules to IPSAS OAS business processes are not fully defined, automated, nor integrated 10

2013 Plan (Audit, Evaluation and Inspection) Goal#Name 2AUD. 13/01DFAMS – Cash Management Services Audit 2AUD. 13/02DOITS – Information Security Review 2AUD. 13/03DP – Vendor Master File Audit 2AUD. 13/04DHR – ICR Audit 3AUD. 13/05GS/OAS Office in Barbados 3AUD. 13/06GS/OAS Office in Honduras 3AUD. 13/07GS/OAS Office in Uruguay 3AUD. 13/08Inter-American Children's Institute 3ASM. 13/ Online Assessment 2AUD. 13/09OGS – Building Management and Maintenance Section (*) 1AUD. 13/10DP – Monitoring of Compliance of Economy Class Travel 11 (*) From 2012 Audit Plan

Thanks To the Member States, the Secretary General and the General Secretariat for their continued support to the Office of the Inspector General To the OIG Team for their dedication, hard work, and commitment 12