On behalf of the Office of Internal Oversight Services Inspection and Evaluation Division (OIOS-IED), I am pleased to share with you this Inspection and Evaluation Manual. The result of a collaborative process drawing on the Division’s own experience, as well as a wealth of external sources, it represents a revision to OIOS-IED’s first manual, developed shortly after the Division’s formal establishment in January 2008. The objectives and purpose of this revised manual remain identical to those of its predecessor, namely to provide clear guidance to OIOS-IED staff, ensuring consistency in quality standards as well as processes and procedures, that help the Division achieve its ultimate goal: producing credible inspections and evaluations that make a difference.