The Office of Internal Oversight Services (OIOS) is an independent office that assists the Secretary-General in fulfilling his internal oversight responsibilities. The Office submits reports to the Secretary-General that provide insight into the effective utilization of the resources of the Organization and the protection of its assets. OIOS makes its reports available to the General Assembly. OIOS is responsible for providing world-wide audit, investigation, inspection, programme monitoring, evaluation and consulting services to the United Nations Secretariat and a wide range of United Nations operational funds, programmes and tribunals. OIOS is committed to help client departments and offices bring about responsible administration of resources and a culture of accountability, transparency, results-orientation and risk awareness.