Program Manager Mr. T. Efendioglu (Acting Director IOD)
OVERVIEW OF PROGRESS IN 2014
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The Internal Oversight Division (IOD) went through two successful external quality assessments (EQAs) of its audit and evaluation functions in 2014. The internal audit function61 was found to be generally in conformance with the Standards, the IIA Code of Ethics, and the Definition of Internal Auditing, the highest possible rating. The review of the evaluation function concluded that it was generally consistent with UNEG norms and standards.
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IOD also contributed to the revision of WIPO’s Internal Oversight Charter, which was approved by the General Assembly on September 30, 2014. The revision resulted in: (i) change of the name of the “Internal Audit and Oversight Division” to “Internal Oversight Division (IOD)”; (ii) International Standards/UN Guidelines and Norms became mandatory for internal audit, evaluation and investigation; (iii) greater involvement of the Independent Advisory Oversight Committee (IAOC) in the preparation of IOD’s work plan; and (iv) the public disclosure of internal audit, evaluation and management implication reports. WIPO is the first UN specialized agency to approve such a practice, which is now common in the UN Secretariat, its Funds and Programs. The first IOD report was available online at the end of 2014; additional IOD reports will be made available in 2015.
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IOD issued six audit reports, three evaluation reports and the validation of the end-biennial PPR 2012/13 (WO/PBC/22/9), with a total of 74 recommendations for improvements. IOD’s Oversight Plan was developed using IOD’s risk assessment methodology taking into account WIPO’s operational entities and relevant business processes, as well as inputs received from Member States, the IAOC, Senior Management and the External Auditor. Audit and evaluation activities covered various program and project management areas, including results based management, data management, information security, knowledge management and events management in the Organization.
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IOD registered 21 cases for investigative activities and closed 19 in 2014. On average, all cases were closed within the timeframe set by the WIPO’s Investigation Policy. More than 50 per cent of the cases dealt with harassment, statements/activities incompatible with the obligations of an international civil servant and fraud on benefits/entitlements.
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To gain a better understanding of expectations from colleagues and obtain their feedback on oversight work, IOD continued to use client satisfaction surveys that were originally launched in 2013. Such surveys, which reflected an 84 per cent average satisfaction rate, enabled IOD to better measure stakeholders’ expectations of its performance and identify areas for improvement.
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In 2014, IOD continued to reach out to staff, management and Member States through various presentations and the issuance of two Newsletters. IOD also organized the annual meeting of Heads of Internal Audit in Organizations based in Europe (HOIA).
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IOD followed up on previous years’ oversight recommendations to ensure effective follow-up by management confirming that 94 recommendations were closed in 2014. IOD continued to provide WIPO management with professional advice and feedback on internal controls, risk management and other issues such as drafting or revision of policies and the preparation of external reviews.
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IOD’s work continued to be closely reviewed by the IAOC. IOD benefitted from the IAOC’s guidance in the implementation of its Oversight Plan.
PERFORMANCE DATA
Expected Result: IX.8 Improved accountability, organizational learning, value for money, stewardship, internal control and corporate governance through assistance from effective and independent oversight
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Performance Indicators
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Baselines
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Targets
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Performance Data
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TLS
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No interference and perceived independence by key stakeholders
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Updated Baseline end 2013: No interference in IOD's work
Original Baseline P&B 2014/15:
No interference in IOD's work
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Full independence and perceived independence by key stakeholders (Clients/IAOC/MS)
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No interference in IOD's work, as reflected in annual report WO/PBC/22/4.
Cases of perceived impaired independence referred to IAOC in accordance with para 18 of the Charter.
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On track
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EFFECTIVENESS
% of work of IOD which covers high risk/high relevance areas
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Updated Baseline end 2013: All work (100%) covers high risk/high relevance areas
Original Baseline P&B 2014/15:
All work (100%) covers high risk/high relevance areas
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All work (100%) covers high risk/high relevance areas
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All work (100%) covers high risk/high relevance areas
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On track
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EFFICIENCY:
(a) Timely and qualitative completion of oversight reports,
(b) Number of audits & evaluations completed as per oversight workplan;
(c) Number of complaints/reports of possible misconduct handled
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Updated Baseline end 2013: (a) Investigations completed on average in 3 months;
(b) 7 audits and 2 evaluations;
(c)19 investigations;
(d) all work done in accordance with standards
Original Baseline P&B 2014/15:
(a) Investigations, audits/evaluations completed on average in 10 and five months in 2012;
(b) three audits and five evaluations completed in 2012;
(c) 15 investigations closed in 2011 and 23 in 2012;
(d) all oversight work done in accordance with standards
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a) Investigations completed in six months on average, audits and evaluations in 5 months;
(b) 12 audits and six evaluations completed;
(c) At least 15 investigations closed;
(d)compliance with standards
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(a) Investigations on average completed in 79 days; audits and evaluations completed respectively.in 5 and 6 months
(b) 6 audit reports62, 3 evaluation63 reports, and the validation of the PPR 2012/13 completed;
(c) 19 investigations closed
(d) compliance with the standards confirmed by the EQA or IAOC
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On track
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RELEVANCE, ADDED VALUE & STEWARDSHIP- Tangible cost savings or improvements made in business processes and systems
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Not available
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tbd
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Data to be available in 2015.
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N/A 2014
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ORGANIZATIONAL LEARNING-Uptake of Lessons and Recommendations from Oversight Processes.
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90% of recommendations accepted
90% of recommendations implemented in two years time
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90% of recommendations accepted
90% of recommendations implemented in two years time
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84% of satisfaction rate; 100% of recommendations accepted; 90% of recommendations implemented within two years
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On track
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RESOURCE UTILIZATION
Budget and Actual Expenditure (by result)
(in thousands of Swiss francs)
Budget and Actual Expenditure (personnel and non-personnel)
(in thousands of Swiss francs)
NOTE: The 2014/15 Budget after Transfers reflects transfers as of March 31, 2015 to address needs during the 2014/15 biennium in line with Financial Regulation 5.5.
A. Budget after Transfers 2014/15
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The 2014/15 Budget after Transfers reflects a slight downward adjustment made for cost efficiency gains.
B. Budget utilization 2014
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Budget utilization is within the expected range of 40-60 per cent for the first year of the biennium and is on track.
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