OECD Internal Audit
E87585
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
All labels observed (1)
| Label | Occurrences |
|---|---|
| OECD Internal Audit canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T733451 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: OECD Internal Audit Context triple: [OECD Secretariat, hasPart, OECD Internal Audit]
-
A.
Office of Internal Oversight Services
The Office of Internal Oversight Services is the United Nations’ internal watchdog body responsible for auditing, investigation, inspection, and evaluation to promote accountability and efficiency within the organization.
-
B.
OECD Secretariat
The OECD Secretariat is the administrative and technical body that supports the Organisation for Economic Co-operation and Development by conducting research, analysis, and coordination of its policy work.
-
C.
OECD
The OECD (Organisation for Economic Co-operation and Development) is an international organization of mostly high-income democracies that works to promote economic growth, trade, and policy coordination among its member countries.
-
D.
Board of Auditors
The Board of Auditors is an oversight body responsible for monitoring the legality, correctness, and soundness of Banca d’Italia’s financial and administrative management.
-
E.
Convention on the Organisation for Economic Co-operation and Development
The Convention on the Organisation for Economic Co-operation and Development is the international treaty that established the OECD as a forum for governments to collaborate on economic policy, development, and global standards.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: OECD Internal Audit Target entity description: OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
-
A.
Office of Internal Oversight Services
The Office of Internal Oversight Services is the United Nations’ internal watchdog body responsible for auditing, investigation, inspection, and evaluation to promote accountability and efficiency within the organization.
-
B.
OECD Secretariat
The OECD Secretariat is the administrative and technical body that supports the Organisation for Economic Co-operation and Development by conducting research, analysis, and coordination of its policy work.
-
C.
OECD
The OECD (Organisation for Economic Co-operation and Development) is an international organization of mostly high-income democracies that works to promote economic growth, trade, and policy coordination among its member countries.
-
D.
Board of Auditors
The Board of Auditors is an oversight body responsible for monitoring the legality, correctness, and soundness of Banca d’Italia’s financial and administrative management.
-
E.
Convention on the Organisation for Economic Co-operation and Development
The Convention on the Organisation for Economic Co-operation and Development is the international treaty that established the OECD as a forum for governments to collaborate on economic policy, development, and global standards.
- F. None of above. chosen
Statements (43)
| Predicate | Object |
|---|---|
| instanceOf |
audit function
ⓘ
internal oversight body ⓘ organizational unit ⓘ |
| activity |
conducts evaluations of internal controls
ⓘ
conducts internal audits ⓘ issues audit reports ⓘ monitors implementation of audit recommendations ⓘ performs risk-based audit planning ⓘ |
| appliesStandard | International Standards for the Professional Practice of Internal Auditing ⓘ |
| beneficiary |
OECD Council
ⓘ
OECD management ⓘ OECD member countries ⓘ
linked to:
OECD
|
| country | France ⓘ |
| domain |
corporate governance
ⓘ
internal control ⓘ risk management ⓘ |
| employer |
Organisation for Economic Co-operation and Development
ⓘ
linked to:
OECD
|
| followsGuidance | Institute of Internal Auditors guidance ⓘ |
| goal |
enhance accountability within the OECD
ⓘ
improve effectiveness of OECD operations ⓘ support sound governance at the OECD ⓘ |
| hasRole |
advisory function
ⓘ
assurance provider ⓘ internal audit ⓘ internal oversight ⓘ |
| headquartersLocation | Paris ⓘ |
| independenceCharacteristic |
functionally independent in planning and reporting
ⓘ
organizationally independent from audited entities ⓘ |
| languageOfWork |
English
ⓘ
French ⓘ |
| mainFunction |
evaluate effectiveness of governance processes
ⓘ
evaluate effectiveness of internal control ⓘ evaluate effectiveness of risk management ⓘ provide independent assurance ⓘ provide recommendations for improvement ⓘ |
| partOf |
Organisation for Economic Co-operation and Development
ⓘ
linked to:
OECD
|
| reportsTo |
OECD Secretary-General
ⓘ
linked to:
Secretary-General of the OECD
OECD senior management ⓘ |
| scope |
OECD corporate functions
ⓘ
OECD field and headquarters operations ⓘ OECD programmes ⓘ |
| shortName | OECD Internal Audit ⓘ |
| typeOfControl | third line of defence in internal control framework ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: OECD Internal Audit Description of subject: OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.