The mission and scope of work of the CERN Internal Audit Service are defined in its charter, which represents the mandate, responsibility and authority given by the Director-General.
The purpose of CERN’s internal audit service (IAS) is to provide independent, objective assurance and consulting services designed to add value and improve the operations of CERN including its pension fund. The mission of internal audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The IAS helps CERN accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of governance, risk management, and control processes.
In addition to its primary mission to perform internal audit activities, the IAS is in charge of fraud investigations pursuant to Operational Circular 10 “Principles and procedures governing investigation of fraud.