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The United Nations Office of Internal Oversight Services (OIOS) is an independent office in the
United Nations Secretariat The United Nations Secretariat (french: link=no, Secrétariat des Nations unies) is one of the six principal organs of the United Nations (UN), The secretariat is the UN's executive arm. The secretariat has an important role in setting the a ...
whose mandate is to "assist the Secretary-General in fulfilling his internal oversight responsibilities in respect of the resources and staff of the Organization." Specifically, activities include
internal audit Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to ...
, investigation, monitoring, evaluation, inspection, reporting and support services to the
United Nations Secretariat The United Nations Secretariat (french: link=no, Secrétariat des Nations unies) is one of the six principal organs of the United Nations (UN), The secretariat is the UN's executive arm. The secretariat has an important role in setting the a ...
. Its intended and mandated function is similar to many national government audit organisations, like the Government Accountability Office in the
United States The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territorie ...
. It reports not only to the
General Assembly A general assembly or general meeting is a meeting of all the members of an organization or shareholders of a company. Specific examples of general assembly include: Churches * General Assembly (presbyterian church), the highest court of presb ...
, but also to the Secretary-General. The current head of the OIOS,