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List of implemented Audit Committee Recommendations on Internal Audit and Oversight

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List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division WIPO Audit Committee – (First to Sixteenth Meeting) As at June 10, 2010 RECOMMENDATIONS STATUS OFIMPLEMENTATION Document WO/AC/2/2 – Report of the Second Meeting of the WIPO Audit Committee (July 5 to 7, 2006) Action taken: 26. Therefore, the Audit Committee recommends that … following the appointment of the new Head 26. IAOD plans relatingto the revision of the 2006/7 and the 2008/9Program andBudget were of Internal Audit an Audit Plan be prepared. That Plan should be forwarded to the Audit Committee made available to the March Audit Committee meeting together with high level indications of for its forthcoming Autumn meeting. oversight risks and priorities; proposals for staffing were also provided. Detailed work plans for all subsequent periods for all oversight activities have continued to be made available for AC comments since then. Responsibility: IAOD Deadline for Implementation: Implemented Action taken: 28. The Audit Committee requests the Secretariat to submit for its next session a comprehensive list 28. This has been done. The list of all open and closed oversight recommendations is submitted at of recommendations made to the WIPO Secretariat over the past four years with a status of the second and final meeting of each year of the Committee. implementation, expected deadlines for completion if the implementation is still ...
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Last updated
11/06/2010
08:20:34
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee – (First to Sixteenth Meeting)
As at June 10, 2010
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
Document WO/AC/2/2 – Report of the Second Meeting of the WIPO Audit Committee (July 5
to 7, 2006)
26. Therefore, the Audit Committee recommends that … following the appointment of the new Head
of Internal Audit an Audit Plan be prepared.
That Plan should be forwarded to the Audit Committee
for its forthcoming Autumn meeting.
28. The Audit Committee requests the Secretariat to submit for its next session a comprehensive list
of recommendations made to the WIPO Secretariat over the past four years with a status of
implementation, expected deadlines for completion if the implementation is still open with a clear
indication of the names of the responsible officers.
The Audit Committee recognized that the
document attached to the letter dated July 5, 2006, was not complete and will be updated.
Action taken:
26. IAOD plans relating to the revision of the 2006/7 and the 2008/9 Program and Budget were
made available to the March Audit Committee meeting together with high level indications of
oversight risks and priorities; proposals for staffing were also provided.
Detailed work plans for all
subsequent periods for all oversight activities have continued to be made available for AC comments
since then.
Responsibility:
IAOD
Deadline for Implementation:
Implemented
Action taken:
28. This has been done.
The list of all open and closed oversight recommendations is submitted at
the second and final meeting of each year of the Committee.
Responsibility:
IAOD
Deadline for implementation:
Implemented
Document WO/AC/3/2 – Report of the Third Meeting of the WIPO Audit Committee (October
30 to November 2, 2006)
19.
In examining the document [List of Open Oversight Recommendations with Outstanding
Implementation Status] before it, the Committee noted that it was not always possible to establish
the precise linkage between the action taken and the problem identified in the recommendation.
In
those instances the responses made appeared to be statements of intent and the Committee could not
ascertain therefore the degree of compliance with the recommendations made.
Further, the
Committee noted that the Internal Audit and Oversight Division at WIPO had not yet developed a
systematic approach for monitoring the degree of compliance through benchmarking or otherwise
and the Committee recommends that this problem should be addressed forthwith.
Action taken:
19.The WIPO managers specifically responsible for implementing actions and for providing relevant
information to the Audit Committee have been regularly and persistently reminded of the needs of
the Committee.
IAOD have drafted and Office Instruction for the Director General on these matters.
Responsibility:
IAOD
Deadline for implementation:
Implemented
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee - (First to fourteenth meetings)
Last updated
6/11/2010
08:20:34
2
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
Document WO/AC/4/2 – Report of the Fourth Meeting of the WIPO Audit Committee (March
26 to 29, 2007)
13.
The Audit Committee makes the following recommendations:
a) The Director of IAOD reviews the oversight recommendations for continuing relevancy and
develops a follow-up system, to include compliance benchmarks;
Action taken:
13. a) Oversight recommendations have been received and classified as open or closed. Responsible
managers have been repeatedly urged to provide better and fuller information to the Audit
Committee. A strategy for IAOD work on oversight recommendation has been developed and in the
2008 “Audit Strategy”.
Responsibility:
IAOD
Deadline for implementation:
Implemented
b) The Director of IAOD develops a strategic approach and rationale for his 2007 plans, setting out
the objectives, priorities and resource requirements.
Consideration should be given to outsourcing
skills urgently required, using funding available in respect of vacant posts;
Action taken:
b) IAOD has developed an Audit Strategy and Annual Audit Work plan for 2008 based on a
comprehensive Audit Needs Assessment and a thorough Risk Assessment methodology. The
relevant documentation has been submitted to the DG for his approval, to the Audit Committee and
to the External Auditor for their information and professional feedback.
Responsibility:
IAOD
Deadline for implementation:
Implemented
c) Investigation and inspection functions should be separated for planning and resourcing purposes;
Action taken:
c)
Inspection is part of the duties of the Evaluation and Inspection Section.
Responsibility:
IAOD
Deadline for implementation:
Implemented
d) The assignment of responsibility for preparing the Program Performance Report (PPR), presently
undertaken by IAOD, should be reassessed in line with the UN system common practice.
Action taken:
d) A new post for Program Management and Monitoring in the Chief Financial Officer (Controller)
Division will take up this work for the 2008 PPR.
IAOD’s role will now be to validate the
information contained in subsequent PPR.
For 2006/07 IAOD made many significant improvements
to the PPR process and made further recommendations to the Director General on how to improve
performance management and related topics.
Responsibility:
IAOD
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee - (First to fourteenth meetings)
Last updated
6/11/2010
08:20:34
3
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
Deadline for implementation:
Implemented
Document WO/AC/5/2 – Report of the Fifth Meeting of the WIPO Audit Committee (July 9 to
12, 2007)
28.
Regarding the document on oversight recommendations and implementation status, the
Committee recommends the following:
(a)
More specific identification of the person responsible for implementation of certain
recommendations, for the sake of accountability;
Action taken
:
(a) Managers have been requested to pay greater attention to this by IAOD.
Responsibility: IAOD
Deadline for implementation:
Implemented
(b)
A separate additional column by the Director of IAOD showing his actions and comments;
Action taken:
(b) Done
Responsibility:
IAOD
Deadline for implementation:
Implemented
(c)
A linkage between the risk register and relevant recommendations and their
implementation;
Action taken:
(c) Space for any link is now provided for managers to add relevant information.
Responsibility:
IAOD
Deadline for implementation:
Implemented.
(d)
Implemented recommendations to be included in the next list;
Responsibility:
IAOD
Deadline for implementation:
(d) Implemented.
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee - (First to fourteenth meetings)
Last updated
6/11/2010
08:20:34
4
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
(e)
Audit Committee recommendations should be added to the List;
and,
Action taken:
(e) This has been Implemented and the relevant managers requested to provide information.
Responsibility:
IAOD
Deadline for implementation:
Implemented
(f)
An update of the whole List with the above recommendations should be provided for the
next session of the Committee.
Action taken:
(f) This will be provided to the December 2007 meeting.
Responsibility:
IAOD
Deadline for implementation:
Implemented
Document WO/AC/7/2 – Report of the Seventh Meeting of the WIPO Audit Committee
(December 3 to 6, 2007):
10 c) The Director of IAOD submits a revised Divisional Program Plan to the Committee for its next
meeting in February 2008;
e)
The Director of IAOD, in partnership with the responsible managers, gives assurances on the
effective implementation of oversight recommendations.
Action taken:
10 c) A detailed work plan for Investigation and related activities was provided to the Director
General and presented to the AC.
IAOD note that a proposed Program has been agreed by the
Director General and member States as part of the 2008/9 Program Budget exercise.
This was
provided to the AC.
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented
Action taken:
e)
This has been very usefully discussed with the Committee on several occasions and IAOD
consider that the reporting arrangement for the Committee’s monitoring of outstanding oversight
recommendations implementation has been steadily improved and is now functioning better.
However, IAOD have continued to encourage the responsible and accountable managers to more
diligently and effectively respond to the AC’s concerns and to implement recommendations
more effectively.
IAOD have prepared a draft Office Instruction setting out the WIPO policy
and practice on this.
The draft has been seen by the AC and is with the Director General for
approval.
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee - (First to fourteenth meetings)
Last updated
6/11/2010
08:20:34
5
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
Document WO/AC/9/2 – Report of the Ninth Meeting of the WIPO Audit Committee (May 19
to 22, 2008):
9 b) With respect to IAOD resources and activities:
i) IAOD should devote its resources to core oversight functions;
iv) IAOD should report on resource utilization to the Committee at its next meeting in August 2008
(see paragraph 8(a) and (b) above).
b)
The Committee, reiterating a previous recommendation made at its seventh meeting in
December 2007 (document WO/AC/7/2, paragraph 10(c)), urges the Director of IAOD to
prepare a revised Divisional Program Plan that addresses the full mandate of IAOD, and submit
this Plan to the Committee at its next meeting in August 2008.
d)
The Secretariat should immediately undertake work on the identification and elaboration of a
proper internal control system for WIPO, within the framework of the Organizational
Improvement Program, and present a progress report to the Committee at its next meeting in
August 2008. (See also paragraph 25(e), below).
Action taken:
9 b, i), iv) and c) With regard to resource utilization, IOAD submitted its resource utilization to the
Audit Committee at its 10th meeting in October 2008 providing analysis of the time allocated to core
activities and plans until end of September 2008. A consolidated time plan was submitted to the AC
at its 11th meeting in December 2008.
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented
d)
Two internationally well-known audit experts have undertaken the IC Gap Assessment under the
supervision of IAOD in line with the Terms of Reference that have been shared with WIPO
Management and the Audit Committee. INTOSAI guidance and the COSO framework has been
used as part of the approach: initially focusing on an entity level controls and the control
environment. The draft report has been sent to the ODG for their feedback/comments.
Responsibility:
IAOD (Mr. Treen)
Status:
Implemented
Document WO/AC/10/2 – Report of the Tenth Meeting of the WIPO Audit Committee
(October 6 to 9, 2008):
Core and Non-core Activities within IAOD
a)
Divisional Plans and Resource Utilization
With respect to IAOD planning and resource utilization, the Director of IAOD should submit to
the Committee, at its next meeting in December 2008, a comprehensive Divisional Program
Plan for 2009, with comparatives for 2008, covering the full mandate of IAOD, and showing
clear linkages to Organizational priorities and high risk areas in WIPO.
With the completion of
the evaluation team, the Committee expects a robust 2009 evaluation work plan by Spring 2009.
b)
The Director of IAOD should update the Committee at its next meeting in December 2008,
on assignment of responsibility for preparation of the Program Performance Report (see also
sub-paragraph 20(d) under Item 3:
Financial Statement and Financial Management Report);
and, establishment of an ethics system at WIPO.
Action Taken:
a)
A Summary IAOD Resource Utilization Plan prepared from information in the detailed work
plans for the Internal Audit, Investigation and Evaluation Sections for 2009 was submitted to the
Audit Committee at its 11
th
meeting. Additionally, a revised Resource Utilization plan for all
IAOD sections was submitted to the AC at its 14
th
meeting in August 2009.
The Internal Audit
work plan for 2010 was revised in August 2009 to reflect the understaffing situation and the
priorities to be audited until the end of 2009. All IAOD section plans are prepared on a risk-
based approach and take into account organizational priorities including management concerns.
An IAOD Section Plans and the IAOD Program and Budget plan have a been regularly provided
to the Audit Committee for their information and comment.
b) Done
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented
Document WO/AC/11/2 – Report of the Tenth Meeting of the WIPO Audit Committee
List of Implemented Audit Committee Recommendations on Internal Audit and Oversight Division
WIPO Audit Committee - (First to fourteenth meetings)
Last updated
6/11/2010
08:20:34
6
RECOMMENDATIONS
STATUS OF IMPLEMENTATION
(December 1 to4, 2008):
17 (a) With respect to resource utilization, quarterly progress reports should include more
appropriate information on the status of planned activities, including: an assessment of the
effectiveness of implemented activities; reasons for non-implementation of planned activities; and,
any modifications introduced to the plans.
b) (ii) With respect to the internal control gap assessment study referred to in paragraph 16(c)(ii)
above, the Director of IAOD should provide the Committee with the final terms of reference of that
study, as well a progress report in time for its next meeting in March 2009. The study should not be
limited to financial controls but should also cover program control aspects of the Organization’s
work.
Action taken:
17 a) and 17 b) (ii) Activity completed.
Detailed work plans for all oversight activities are updated
as needed.
The AC receives overall information on staff usage each year.
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented
Document WO/AC/12/2 – Report of the Twelfth Meeting of the WIPO Audit Committee
(March 23 to 26, 2009)
(a) IAOD should pay more attention to prioritization of its work, with a view to having an impact on
the work and efficiency of the Organization.
(b) The quarterly report of IAOD on the status of its planned activities should be more analytical and
reflect progress made including departures from what was planned and problems encountered. The
report should be structured to be usable as a management tool.
(c) A progress report on on-going investigations providing assurances that due process and
transparency are being observed and depicting the role of IAOD in the process should be prepared in
time for the Committee’s review at its next meeting in June.
Action taken:
a)
Internal audit
(and subsequently other oversight activities) work plans have been regularly
revised to reflect the lack of staff and the business priorities of the organization since they were
first was prepared in 2007. Similarly, the internal audit work plan for 2010 has been established
taking into account the business strategy risks and priorities of the Organization.
b)
The structure of the IAOD Quarterly Report has been revised in line with the recommendation
by the AC and has been seen by the AC in the new format. The new report format includes
planned versus undertaken activities and any departures are duly explained. There is also on
column for future activities planned to be undertaken in the next quarter.
IAOD note that the
work plans of the Sections are revised during the year as needed, and they are provided to the
Director General and the Audit Committee.
c)
The six monthly report to the DG on Investigation activities is available to the Audit Committee
together with the Investigation Case Register.
Information regarding investigation work is
already in the IAOD Quarterly Report and in the Summary Annual Report to the Director
General and the General Assembly.
It is not recommended by IAOD to have more transparency
of the investigation process in order to preserve confidentiality and due process.
Responsibility:
IAOD (Mr. Treen)
Deadline for implementation:
Implemented