Office of Internal Oversight Services

UN Women
United Nations, New York, NY 10017. USA


The Office of Internal Oversight Services (OIOS) is the internal oversight body of the United Nations. Established in 1994 by the General Assembly, the Office assists the Secretary-General in fulfilling his oversight responsibilities in respect of the resources and staff of the Organization through the provision of audit, investigation, inspection, and evaluation services. Internal Audit Division audits assess the adequacy and effectiveness of internal controls for the purpose of improving the Organization’s risk management, control and governance processes. Inspection and Evaluation Division evaluations assess the relevance, efficiency, and effectiveness (including impact) of the Organization’s programmes in relation to their objectives and mandates. Investigations Division investigations establish facts related to reports of possible misconduct to guide the Secretary-General on jurisdictional or disciplinary action to be taken.

Policy framework

General Assembly resolutions 48/218B, 54/244 and 59/272 on the establishment and the review of functions and reporting procedures of OIOS. According to the United Nations Financial Regulation 5.15, OIOS is responsible for conducting independent internal audits. These audits are carried out in accordance with the International Standards for the Professional Practice of Internal Auditing.

Areas of Focus

OIOS assists the Organization in achieving better results by determining the factors affecting the efficient and effective implementation of programmes in accordance with, inter alia, the internationally agreed development goals, including those contained in the United Nations Millennium Development Goals, and in the outcomes of the major United Nations conferences and international agreements since 1992. OIOS undertakes a number of activities to support the commitment of the Organization to gender mainstreaming, including oversight of United Nations gender mainstreaming efforts.