Special subjects relating to the programme budget for the biennium 2012-2013 ( A/C.5/66/L.31 ) 2 . Ms. Lapointe ( Under-Secretary-General for Internal Oversight Services ) , with reference to section III of the draft resolution , said that the internal audit activities of the Office of Internal Oversight Services ( OIOS ) were conducted in accordance with Institute of Internal Auditors international standards for the professional practice of such auditing .