The Internal Audit Office operates independently and reports directly to the Director General. The Head of Internal Audit is responsible for leading and overseeing the internal audit function, ensuring its independence, effectiveness, and alignment with organisational objectives. The Head of Internal Audit will engage with personnel and management at all levels across the organisation, providing strategic guidance and assurance. In addition, the Head of Internal Audit will lead collaboration with the External Auditors to foster a constructive and professional working relationship and ensure optimal audit coverage. Staff at ESO benefit from a mobile working policy that allows for limited hybrid working for work-life balance purposes.