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UNICEF works in some of the world’s toughest places, to reach the world’s most disadvantaged children. To save their lives. To defend their rights. To help them fulfil their potential.  

Across 190 countries and territories, we work for every child, everywhere, every day, to build a better world for everyone.   

And we never give up.  

For every child, commitment. 

The fundamental mission of UNICEF is to promote the rights of every child, everywhere, in everything the organization does — in programs, in advocacy and in operations. The equity strategy, emphasizing the most disadvantaged and excluded children and families, translates this commitment to children’s rights into action. For UNICEF, equity means that all children have an opportunity to survive, develop and reach their full potential, without discrimination, bias or favoritism. To the degree that any child has an unequal chance in life — in its social, political, economic, civic and cultural dimensions — her or his rights are violated. There is growing evidence that investing in the health, education and protection of a society’s most disadvantaged citizens — addressing inequity — not only will give all children the opportunity to fulfill their potential but also will lead to sustained growth and stability of countries. This is why the focus on equity is so vital. It accelerates progress towards realizing the human rights of all children, which is the universal mandate of UNICEF, as outlined by the Convention on the Rights of the Child, while also supporting the equitable development of nations.

Strategic office context:

The post leads and manages the Office of Internal Audit and Investigations (OIAI), which is a key component of UNICEF's independent internal oversight system. OIAI reports to the Executive Director, and to the Executive Board independently, on its findings. OIAI’s primary purpose is to provide independent, objective assurance and investigation services that support transparency, accountability, and sound risk management across the organization. OIAI conducts internal audits, and conducts or supervises investigations into allegations of fraud, corruption, sexual exploitation and abuse, harassment, abuse of authority and other forms of misconduct. The Office exercises operational independence in the performance of its duties.

OIAI's Director reports to the Executive Director and is appointed for a term of five years, renewable once for an additional maximum of five years, subject to organizational needs and satisfactory performance.  He/she is barred from re-entry into UNICEF after the expiry of his/her term.

This position is available from June/July 2026. 

Purpose for the role:

The Director is expected to serve as a strategic and trusted advisor to senior leadership, with a focus on helping the organization strengthen and maintain systems of governance, accountability, risk management and integrity and ensuring that UNICEF’s resources are used efficiently and for the purposes intended.

The Director is accountable for directing the development and execution of a risk-based annual work plan, ensuring audit and investigation activities are timely, effective, and aligned with international standards. The role oversees the delivery of audit and investigation reports to senior leadership, and the Executive Board, and ensures appropriate follow-up on recommendations. It is also responsible for maintaining coordination with the Audit Advisory Committee, as well as external oversight bodies, safeguarding the integrity of reporting channels for alleged misconduct, and supervising investigations in line with internal directives and global guidelines. A key part of the role is to uphold the independence and quality of OIAI’s work, maintain a highly qualified team, and keep stakeholders informed of evolving trends and risks relevant to UNICEF’s operations.

How can you make a difference? 

The Director’s key functions and accountabilities include:  

Strategic Leadership & Advisory Function

1. Provide the Executive Director and senior management with independent and expert insights into assurance and integrity, governance reform, enterprise risk management, organizational transformation and change management.
2. Provide thought leadership to the Executive Director, Senior Management Team, and governing bodies on improving UNICEF systems of governance, risk management and internal control.
3. Maintain the functional independence and autonomy of the Internal Audit and Investigations Office in both design and practice.
4. Provide an ‘annual opinion’ to the Executive Board as per their directives, and ensuring compliance with UNICEF’s regulatory and Executive Board decisions.
5. Maintain unrestricted access to all organizational records, personnel, and property relevant to audit and investigation functions.
6. Translate oversight insights into actionable guidance to promote a culture of learning, integrity, and continuous improvement.
7. Establish a quality assurance and improvement program that covers all aspects of OIAI activities and continuously monitor its effectiveness.
8. Maintain a professional internal audit and investigation staff with sufficient qualifications, knowledge, skills, and experience to meet OIAI's requirements.
9. Keep UNICEF management, Audit Advisory Committee and Executive Board informed of emerging issues affecting internal audit and investigation activities.

Stakeholder Engagement & External Representation

1. Act as the principal internal oversight liaison to donors, intergovernmental agencies, and regulatory entities, responding to audit and investigations related enquiries and compliance obligations.
2. Promote transparency and accountability by supporting the public disclosure of internal audit reports, annual reports, and other summaries or relevant oversight information where appropriate.
3. Represent UNICEF in professional oversight forums and networks, upholding the credibility and reputation of the institution.

Internal Audit Oversight

1. Direct the development and implementation of OIAI’s annual work plan ensuring that it is aligned with UNICEF’s strategic objectives and key risk areas and is flexible and adaptable to the emerging trends and issues in UNICEF, and submit it for review by the Audit Advisory Committee and approval by the Executive Director.
2. Periodically provide information to the Executive Director and the Audit Advisory Committee on the status of the annual work plan including any modifications, scope restrictions, or limitations.
3. Periodically provide reports to the Executive Director, Audit Advisory Committee, and Executive Board summarizing results of OIAI activities including the status of management’s follow-up of the implementation of its recommendations.
4. Coordinate OIAI's activities with UNICEF's External Auditors and Evaluation Office for the purpose of providing optimal assurance coverage to UNICEF at a reasonable overall cost.
5. Provide Member States and other approved external parties with access to internal audit reports in accordance with the disclosure policies that have been approved by UNICEF's Executive Board.
6. Serve as the organization's focal point with Member State supreme auditing institutions and oversight services of multilateral and other bodies.
7. Ensure that OIAI's internal audit activities are generally in conformity with applicable international standards for internal auditing.

Investigations Oversight

1. Direct the operation of secure and confidential channels for receiving reports of alleged misconduct.
2. Direct the conduct or supervision of all investigations within UNICEF in accordance with relevant Executive Directives and Administrative Instructions, and submit investigations reports to relevant divisions for disciplinary and other appropriate follow up actions and to the Implementing Partner Review Board as appropriate.
3. Ensure that OIAI's investigation activities are in conformity with the Uniform Principles and Guidelines for Investigations by International Organizations that are endorsed by the Conference of International Investigators.
4. Interface with Member State law enforcement authorities, as necessary, for investigation purposes in coordination with the Chief Legal Counsel as appropriate.

To view the complete JD, please visit here.

To qualify as a champion for every child you will have…  

• Advanced university (master’s or equivalent) degree in a relevant field combined with appropriate professional qualifications (e.g. Juris Doctor, Certified Public Accountant, Chartered Accountant, Certified Internal Auditor or equivalent) from reputable professional bodies.
• First level degree may be considered with two years’ additional experience.
• At least 15 years progressively responsible experience and demonstrated technical competence in investigations and/or audit, a significant part of it in an international environment. Progressive experience in leading investigations or audit teams.
• Demonstrated ability to manage a large complement of multi-disciplinary staff in a multi-cultural environment.
• Investigation or audit experience with the United Nations system or a multilateral or bilateral development organization is an advantage.
• Fluency in English required. Knowledge of another UN working language is desired.

1. Applicable Guidelines

The Director’s work is guided by:

• Executive Board policy decisions;
• UNICEF Financial Regulations and Rules;
• UNICEF Executive Directives (including the OIAI Charter, Administrative Instructions, and related policies and procedures);
• International Standards for Internal Auditing (IIA);
• Reporting standards of INTOSAI;
• Uniform Principles and Guidelines for Investigations (endorsed by the Conference of International Investigators).

2. Authority & Independence
The Director operates independently and with discretion, in line with these guidelines, with authority to allocate OIAI resources, set schedules, select subjects, define scope, and apply methodologies for assurance, advisory, and investigative functions.

3. Supervision & Consultation
The role requires no close supervision. The Director decides independently, consulting Senior Management or the Audit Advisory Committee as needed. While OIAI coordinates with management on advisory services, it maintains full operational independence and objectivity.

For every Child, you demonstrate... 

UNICEF’s Core Values of Care, Respect, Integrity, Trust, Accountability and Sustainability (CRITAS) underpin everything we do and how we do it. Get acquainted with Our Values Charter: UNICEF Values 

Competencies 

• Builds and maintains partnerships (level III) 

• Demonstrates self-awareness and ethical awareness (level III) 

• Drive to achieve results for impact (level III) 

• Innovates and embraces change (level III) 

• Manages ambiguity and complexity (level III) 

• Thinks and acts strategically (level III) 

• Works collaboratively with others (level III) 

• Nurtures, leads and manages people (level III) 

To view our competency framework, please visit here. 

Remarks:

UNICEF promotes and advocates for the protection of the rights of every child, everywhere, in everything it does and is mandated to support the realization of the rights of every child, including those most disadvantaged, and our global workforce must reflect the diversity of those children. The UNICEF family is committed to include everyone, irrespective of their race/ethnicity, disability, gender identity, sexual orientation, religion, nationality, socio-economic background, minority, or any other status.

UNICEF encourages applications from all qualified candidates, regardless of gender, nationality, religious or ethnic backgrounds, and from people with disabilities, including neurodivergence. We offer a wide range of benefits to our staff, including paid parental leave, breastfeeding breaks and reasonable accommodation for persons with disabilities. UNICEF provides reasonable accommodation throughout the recruitment process. If you require any accommodation, please submit your request through the accessibility email button on the UNICEF Careers webpage Accessibility | UNICEF. Should you be shortlisted, please get in touch with the recruiter directly to share further details, enabling us to make the necessary arrangements in advance.

UNICEF does not hire candidates who are married to children (persons under 18). UNICEF has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNICEF, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination based on gender, nationality, age, race, sexual orientation, religious or ethnic background or disabilities. UNICEF is committed to promote the protection and safeguarding of all children. All selected candidates will, therefore, undergo rigorous reference and background checks, and will be expected to adhere to these standards and principles. Background checks will include the verification of academic credential(s) and employment history. Selected candidates may be required to provide additional information to conduct a background check, and selected candidates with disabilities may be requested to submit supporting documentation in relation to their disability confidentially.

UNICEF appointments are subject to medical clearance.  Issuance of a visa by the host country of the duty station is required for IP positions and will be facilitated by UNICEF. Appointments may also be subject to inoculation (vaccination) requirements, including against SARS-CoV-2 (Covid). Should you be selected for a position with UNICEF, you either must be inoculated as required or receive a medical exemption from the relevant department of the UN. Otherwise, the selection will be canceled.

As per Article 101, paragraph 3, of the Charter of the United Nations, the paramount consideration in the employment of the staff is the necessity of securing the highest standards of efficiency, competence, and integrity.

UNICEF is committed to fostering an inclusive, representative, and welcoming workforce. 

Government employees who are considered for employment with UNICEF are normally required to resign from their government positions before taking up an assignment with UNICEF. UNICEF reserves the right to withdraw an offer of appointment, without compensation, if a visa or medical clearance is not obtained, or necessary inoculation requirements are not met, within a reasonable period for any reason. 

UNICEF does not charge a processing fee at any stage of its recruitment, selection, and hiring processes (i.e., application stage, interview stage, validation stage, or appointment and training). UNICEF will not ask for applicants’ bank account information.

In this role, you will collaborate with colleagues across multiple locations. For effective collaboration, we encourage flexible working hours that accommodate different time zones while prioritizing staff wellbeing.

Mobility is a condition of international professional employment with UNICEF and an underlying premise of the international civil service.

Humanitarian action is a cross-cutting priority within UNICEF’s Strategic Plan. UNICEF is committed to stay and deliver in humanitarian contexts. Therefore, all staff, at all levels across all functional areas, can be called upon to be deployed to support humanitarian response, contributing to both strengthening resilience of communities and capacity of national authorities.

All UNICEF positions are advertised, and only shortlisted candidates will be contacted and advance to the next stage of the selection process. An internal candidate performing at the level of the post in the relevant functional area, or an internal/external candidate in the corresponding Talent Group, may be selected, if suitable for the post, without assessment of other candidates.

Additional information about working for UNICEF can be found here.