The mandate of the Office of Internal Oversight (OIO) is to assist the Secretary General and the ICAO Governing Body in ensuring that ICAO is managed effectively, efficiently, and economically and in conformity with the applicable regulations and rules, and to provide independent and objective assurance, advice, insight and foresight through performing internal audits, evaluations, and other oversight assignments as appropriate. OIO is based at ICAO Headquarters in Montreal. OIO contributes to the improvement of governance, risk management, and control processes; and to the improvement of programme management and achievement of results, using a systematic and disciplined approach that ensures accountability for the effective and efficient use of organizational resources in accordance with the approved Budget and Business Plan. OIO provides an annual report of its performance and activities to the ICAO Council (Resident Legislative Body) for consideration and work plans are prepared based on a risk assessment considering feedback and in consultation with the ICAO senior management and the Council. OIO reports administratively to the Secretary General but is not part of operational management. The Associate Oversight Officer reports directly to the Chief, Office of Internal Oversight (C/OIO), who provides supervision of assigned tasks, takes decisions on priorities, and provides guidance and instructions, as required, on special tasks or complex matters.