List of implemented Audit Committee Recommendations on Internal Audit and Oversight

Wipo

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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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• Langue: English

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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