RESTRICTED  
  
WT/BFA/W/532  
 
9 October 2020  
(20-6931) Page: 1/11 
Committee on Budget, Finance and Administration    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
ANNUAL REPORT  
ON THE ACTIVITIES OF THE OFFICE OF INTERNAL OVERSIGHT  (OIO)   
2019 -2020  
 
 
  WT/BFA/W/532  
 
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  Table of Contents  
1  BACKGROUND  ................................ ................................ ................................ ..............  3 
2  INDEPENDENT STATUS OF THE OIO  ................................ ................................ .............  3 
3  BUDGET AND STAFFING  ................................ ................................ ...............................  3 
3.1   Budget  ................................ ................................ ................................ ..............  3 
3.2   Staffing  ................................ ................................ ................................ .............  4 
4  ACTIVITIES CONDUCTED BY THE OIO SINCE JUNE 2019  ................................ ..............  4 
4.1   Reinforce the WTO's internal control and int ernal justice mechanisms  .......................  4 
4.2   Conduct internal investigations  ................................ ................................ .............  5 
4.3   Complete the assignments included in the OIO's Internal Audit Plan for 2019 -2020 .... 7 
4.4   Provide support and advice to management, staff and stakeholders  ..........................  7 
5  INTERNAL OVERSIGHT ACTIVITY  FOR 2020 -2021  ................................ .......................  7 
ANNEX 1 - INTERNAL AUDIT PLAN FOR 2019 – 2020  ................................ .......................  9 
ANNEX 2 - INTERNAL AUDIT PLAN FOR 2020 – 2021  ................................ .....................  10 
ANNEX 3 - LIST OF ACRONYMS  ................................ ................................ ......................  11 
 
 WT/BFA/W/532  
 
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1  BACKGROUND  
1.1.  The Office of Internal Oversight (OIO)  provides for a professional, independent, objective and 
documented assessment of management practices, expenses, budgetary control and allegations of 
misconduct, through the conduct of  internal audits, investigations and any other form s of 
assessment that  may be needed  in respect of management, staff and resources of the WTO . 
1.2.  Pursuant to Administrative Memorandum No.9741, the OIO shall report annually to the 
Committee on Budget, Finance and Administration ( CBFA) providing , for information, an overview 
of the activities conducted during the year  and indicating any circumstances that it considers may 
have affected its independence or otherwise impeded its ability to fulfil its functions.  
1.3.  In the first section of this report, t he Head of the OIO confirms the i ndependence of the internal 
oversight function at the WTO . The second section of the document is dedicated to the budget and 
staffing of the OIO. The third section of the document provides details on the activities conducted 
during the past year (July 2019 – June 2020) . Finally, the OIO's priorities for 20 20-2021 are 
described in the last section of the report .  
2  INDEPENDENT STATUS OF THE OIO  
2.1.  Pursuant to Administrative Memorandum No.9742, and consistent with the standards of the 
International Pro fessional Practice s Framework (IPPF)3, the OIO shall remain independent and free 
from interference when performing its work, and shall confirm its independence  to a level within the 
organization that allows the internal oversight activity to fulfil its re sponsibilities.   
2.2.  Based on this  requirement , the Head of the OIO shall confirm to the Director -General and to 
the CBFA , every year,  that the OIO remains  functionally and operationally independent from the 
WTO Secretariat and its Members in the conduct of its  duties .  
2.3.  In this framework , the Head of the OIO certifies that no circumstances have affected, in fact 
or appearance, the independence of the OIO or impeded its ability to fulfil its functions and 
responsibilities in an unbiased, objective and independent manner . Neither the Director -General nor 
any other WTO senior official  have interfered with the work of the OIO.  
2.4.  The OIO has received full and unrest ricted access to all WTO records and staff members . The 
Head of the OIO ha s also been granted  direct and unrestricted access to the Director -General, senior 
management and the Chair of the CFBA.  
3  BUDGET AND STAFFING  
3.1.  In accordance with the International Stan dards for the Professional Practice of Internal Auditing  
(IIA Standard 2030 ), the Head of the OIO must ensure that internal oversight resources are 
appropriate, sufficient and effectively deployed to achieve the Internal Oversight work plan.  
3.1  Budget  
3.2.  The OIO  has its own operational budget , which  was determined by the Director -General upon 
the entry into function of the Head of the OIO  (i.e. September 2016) .  
3.3.  The annual budget of the OIO  has remained unchanged since 2016 (CHF 433 ,900).  The budget s 
and actual costs for 2019 and 20 20 (up to 3 0 June  2020)  are detailed in Table 1 – Budget and actual 
costs of the OIO (in CHF).  
 
1 Administrative Memorandum No.974  - Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015.  
2 Idem. 
3 The International Professional Practices Framework (IPPF) is the conceptual framework  promulgated 
by the Institute of Internal Auditors (IIA)  that organizes authoritative guidance  for performing and promoting 
professional internal auditing  activities. The International Standards for the Professional Practice of Internal 
Auditing  are part of the IPPF – For more details : https://na.theiia.org/standards -guidance/Pages/Standards -
and-Guidance -IPPF.aspx . WT/BFA/W/532  
 
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  Table 1 Budget and actual costs of the OIO (in CHF) 
 
2020 2019 
Account Description  Budget  Actuals  
(30 June ) Budget  Actuals  
Staff / Salary (including pension)  410,900 179,473 410,900 319,610 
Short term staff  15,000 0 15,000 0 
Special Service Agreements  0 0 0 54,904 
Air & Rail Transportation  8,000 0 8,000 7,412 
TOTAL  433,900 179,473 433,900 381,926 
 
3.4.  The OIO consumed  88 percent of its annual budget in 20 19, and 41 per cent of the budget  in 
2020 (6 months, up to 30 June  2020).  
3.2  Staffing  
3.5.  Upon request of the Head of the OIO, t he Administration decided to reinforce the OIO in 2019 
with one additional Internal Oversight professional.  The selection process for the position of 
Investigator ( at Grade 7) was initiated in May 2019 (Vacancy Notice No.  EXT/F/19 -26) but, due to 
several unexpected circumstances, the position could not be filled before May 2020.  This situation 
impacted the capacity of the OIO to complete the work deliverables  scheduled  for 2019 -2020.  
3.6.  The newly hire d Investigator  is a qualified lawyer specialized in international administrative 
law, with extensive experience handling cases of alleged misconduct before the Administrative 
Tribunal of the ILO (ILOAT). Prior to joining the OIO, the Investigator worked in  private practice 
and, before that, was employed by a specialized agency of the United Nations.  
3.7.  Since May 2020, the OIO is composed of  a Head of Office (Grade 10) , an investigator (Grade  7) 
and an Administrative Assistant (Grade 4).   
4  ACTIVITIES CONDUCTED B Y THE OIO SINCE JUNE 201 9 
4.1.  The activities of the OIO in  2019-2020 were organized around the following four (4) pillars:  
 
• Reinforce  the WTO's internal control and internal justice mechanisms ;  
• Conduct internal investigations;  
• Complete the assignment included in the OIO's I nternal Audit Plan for 201 9-2020; and 
• Provide support and advice to management, staff and stakeholders.  
4.1  Reinforce  the WTO 's internal control and internal justice mechanisms  
4.2.  The OIO continued to actively participate in the ''Respect&Harmony@WTO '' programme, which 
aims at promoting a more harmonious and safe work environment at the WTO, free from 
discrimination, harassment and abuse of authority.4  
4.3.  More than 60% of the WTO staff members have successfully completed the  online  training in 
2019-2020. The course explains what constitutes prohibited conduct at the WTO, with  a special focus 
on harassment and abuse of authority, and describes the different options in place at the WTO for 
addressing grievances without fear  of retalia tion. The course w as released in Q3 2019 and is 
mandatory for all staff members, including managers.  
4.4.  The OIO also participated in the Working Group on Ethics, in charge of rev iewing the WTO 
Standards of Conduct and preparing a mandatory training  on Ethics  (to be released in Q4 2020) .  
 
 
4 Based on Administrative Memorandum No. 985 - Right to Work in an Environment free from 
Discrimination, Hara ssment and Abuse of Authority,  OFFICE(18)/37, 30 April 2018.  WT/BFA/W/532  
 
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  4.5.  In order to be acquainted with good practices applied in other International Organizations, t he 
OIO actively participated in several professional forums, such as  the Representatives of Internal 
Audit Services (RIAS) , the Representatives of Investigations Services (RIS)  and the Ethics Network 
of Multilateral Organizations (ENMO) . These forums are meant for the  heads of internal 
audit/investigations /ethics  services of International Organizations to establish guidance for internal 
audit/investigations /ethics  in the international public sector .  
 
4.6.  In addition , the OIO, along with the internal oversight services of 10 other Geneva -based 
International Organisations ( i.e. GAVI, ICRC, IFRC, ILO, IOM, ITU, UNHCR, WHO, WIPO and WMO) 
organised  the 20th Conference of International Investigators  (CII). The objectives of the Conference 
were to enable and enhance close cooperation and collegiality among investig ative offices of  the 
participating organizations and to facilitate the exchange of information and the discussion of critical 
integrity issues and new developments.  
 
4.7.  The Conference was held in Geneva on 6-8 November 2019 ( http://www.conf -int-
investigators.org/ ). More than 175 investigators , from 51 different International Organizations 
around the world, participate d in the event.  
 
4.8.  As a side event of the Conference , the WTO,  WIPO and IFRC  organize d two (2) specialized 
trainings for investigators  on 4-5 November 2019 . The first training was on  IT forensics and the 
second training was on techniques  for interviewing traumatized witnesses . More than 
50 investigators attended  each of the se trainings.  
 
4.9.  Finally, in the margin of the Conference, the OIO hosted the annual meeting of the Investigation 
Services of Multilateral  Financial Institutions ( MFIs). 
 
4.2  Conduct internal investigations  
4.10.   The OIO is the exclusive entity at the WTO responsible f or investigating allegations of 
violations  of any WTO norm applicable to s taff members, irrespective of the nature of their contracts, 
and for transmitting to the Director -General5 the results of such investigations together with 
recommendations on action  to be taken.  
4.11.   Between June 201 9 and June 2020, the OIO was contacted 20 times  for potential allegations 
of misconduct ('' intakes ''). The OIO conducted a detailed analys is of each of the se intakes . Whenever 
the intakes were related to workplace issues (e.g.  conditions of employment, relations with 
supervisors or colleagues, performance management) and not to misconduct, the concerned persons 
were redirected to other channels available at the WTO for address ing such grievances (such as the 
Intern al/External Mediators , the WTO psychologist, the Medical Service, the Staff Council  or 
Human  Resources ).  
4.12.   The intakes recorded by the OIO were broadly recorded into the following five categories:  
(1) Procurement  fraud ; (2) Other f raud/Corruption;  (3) Moral or  sexual h arassment;  (4) Retaliation  
and (5) Abuse of authority, conflict of interest and other violations of the WTO Standards of Conduct.   
4.13.   Out of the 20 intakes, 75% were classified in  the last category (i.e. A buse of authority, conflict 
of interest and o ther violations of the WTO Standards of Conduct ), 15% in Moral / sexual 
harassment , 5% in Other fraud / Corruption and 5% in Retaliation . The following chart summarizes 
the intakes per category :  
 
5 Or, in the case of an alleged violation by the Director -General, a Deputy Director -General, or a 
member of the Office of the Director -General, to the Chairs of the General Council and of the CBFA.  WT/BFA/W/532  
 
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  Chart 1 Allegations recorded per cat egory  (June 201 9 – June  2020) 
 
4.14.   The OIO was involved in six (6) investigations  between June 201 9 and June 2020. A summary 
of these investigations is provided in Table 2 - Summary of investigation cases (Ju ne 2019 – 
June 2020). 
Table 2 Summary of investigation cases (June 20 19 – June  2020) 
Intake  
Number s Type of 
allegation  Investigation 
opened  Potential 
loss 
(in CHF)  Status  Allegations 
Substantiated  Sanction 
applied  
12/39  Moral  
harassment  (1) 0 Closed  Yes Yes 
47 Moral 
harassment  Yes 0 Closed  Yes Yes 
61 Fraud  (2) 19,088 Closed  Qualified as 
misconduct (no 
fraud)  Pending final 
decision  
71 Other  Yes 0 Ongoing  - - 
72 Retaliation  (2) 0 Ongoing  - - 
80 Other  Yes 0 Ongoing  - - 
(1)  Complement of  investigation conducted by an external investigator.  
(2)  Investigation conducted by an external investigator.  
4.15.   The investigations were /are conducted in accordance with the WTO procedure for 
administrative investigations6 and the Uniform Guidelines for Investigations .7  
4.16.   Three (3) investigations were/are conducted by external investigators d ue to either the OIO's 
resource limitations or perceived conflict of interest .  
4.17.   The Head of the OIO confirms that the Director -General, the Deputy Dire ctors-General and 
the members of the Office of the Director -General (DGO) have not been the subject (s) of  the 
investigations.  
 
6 Provisional Procedure for Administrative Investigations and Disciplinary Actions , OFFICE(14)/17, 
16 October  2014.  
7 For more information on the Uniform Guidelines for Investigations, see: http://www.conf -int-
investigators.org/?page_id=415 . 
WT/BFA/W/532  
 
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  4.18.   Finally, the OIO participated in several internal disciplinary proceedings and, whenever 
requested, provided support to the Joint  Disciplinary Board (J DB) and the Joint Appeals Board (JAB).  
4.3  Complete the assignments included in the OIO's Internal Audit Plan for 201 9-2020 
4.19.   The OIO's risk -based Internal Audit Plan for 201 9-2020 was presented to the CBFA on 
17 June 20198 and is detailed in Annex 1 - Internal Audit Plan for 201 9 - 2020. 
4.20.   Due to resource limitations , changing priorities , the COVID -19 crisis  and the fact that 
administrative investigations take precedence over its other official duties9, the OIO was unable to 
comple te all the assignments initially included in the Internal Audit Plan .10  
4.21.   The OIO, jointly with the Human Resources Division (HRD), conducted an exercise aimed at 
mapping the WTO  staff allowances and identifying the related internal controls. The OIO developed 
a dashboard  which is used as an internal tool by HRD to assign clear responsibilities for the 
management, calculation and revision of staff allowances ; and to ensure that staff allowances are 
timely updated . For each staff allowance subject to periodic review, the dashboard identifies  the 
following information:  
• Applicable r egulatory framework (i.e. relevant Staff Regulations, Staff Rules, 
Administrative memoranda);  
• Methodology for calculating the allowance;  
• Frequency of the required revision;  
• Person(s) responsible for such revision;  
• Final approver;  
• Date of last review and expected date of the next review; and  
• Status of the revision.  
4.22.   At the request of the Director -General, t he OIO  conducted an internal audit of Appellate Body 
Members' and Panelists' costs. The results of the audit were presented to the CBFA , on 
3 June 2020.11 
4.23.   Also, t he OIO continued m onitor ing the implementation of internal audit recommendations 
(based on input col lected from the concerned Divisions ), as well as of the recommendations made 
in the Trade -Related Technical Assistance external evaluation . The OIO reported separately to the 
CBFA on this matter, on 3 June 2020.12 
4.4  Provide support and advice to management, staff and stakeholders  
4.24.   The OIO provided independent advice to the Director -General , senior m anagement  and staff 
members  to help t hem fulfil their responsibilit ies towards the O rganisation and its Members. In this 
regard, t he OIO provid ed assurance support to several Divisions , whenever requested,  in order to 
improv e the effectiveness of governance, risk management and control processes.  
4.25.   The OIO also provided support to  the External Auditor (Bundesrechnungshof) , whenever 
requested. Frequen t meetings were held with the external auditor, in order to share information and 
leverage the coherence and complementarity of both audit functions . The OIO considers that the 
collaboration and communication with the External Auditor  has been very positiv e and constructive.  
5  INTERNAL OVERSIGHT ACTIVITY FOR  2020-2021 
5.1.  The OIO's vision is to serve the WTO by delivering on its mandate with professional 
independence, impartiality, integrity  and efficiency.  
 
 
8 WT/BFA/W/484 – Annual report on the activities of the Office of Internal Oversight 201 8-2019, 
5 June 2019.  
9 OFFICE(14)/17, 16 October  2014.  Par. 1.30.  
10 Some of the audit assignments were deferred to 2020 -2021.  
11 WT/BFA/W/515  – Report to the CBFA on the review of the Appellate Body Members' and Panelists' 
costs, 12 March 2020 . 
12 WT/BFA/W/517 – Status of internal audit recommendations (April 2020) , 19 May 2020.  WT/BFA/W/532  
 
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  5.2.  The OIO's priorities for 20 20-2021 are mainly derived from an assessment of the major risks 
and mitigating controls at the WTO, IPPF requirements and input received from WTO Senior 
Management  and Members .  
 
5.3.  The OIO identified the following priorities  for 20 20-2021: 
 
a. The OIO will continue its efforts to reinforc e the internal oversight framework at the WTO. 
Recommendation s for amendments to the WTO procedure for administrative 
investigations13 to further align it with the Uniform Guidelines for Investigations14 and to 
good practices applied by other International Organizations  will be finalised and submitted 
to the D irector -General  for approval . The revised procedure will also reinforce the w histle 
blower protection  mechanisms at the WTO  and the work of the JDB. Also, a  detailed  
Internal Oversight Charter, defining the framework within which the Internal Oversight 
function operate s at the WTO , will be prepared and submitted to the Director -General  for 
appro val. 
b. In accordance with IIA Standard 1300  – Quality assurance and Improvement program , 
the OIO will further develop its quality assurance and improvement program (QAIP), in 
order to cover all aspects of the internal audit activity, including ongoing monito ring of 
performance, periodic internal assessments  and an external assessment conducted by a 
qualified, independent assessor . The results of this exercise will be communicated to the 
Director -General and the CBFA.  
c. The OIO will continue to conduct outreach activities , aiming at  promot ing an ethical culture 
at the WTO,  increas ing the visibility of the OIO  (internally and externally)  and 
strengthen ing the mechanisms in place at the WTO for addressing grievances. After the 
successful results obtained by the Respect &Harmony @WTO campaign (and related 
mandatory online training ) in 2019 -2020, the OIO will continue its close collaboration  with 
the Learning Se rvice and Career Development Section  (HRD) in order to develop and 
implement a  second ethics -related online training , which will focus on  compliance with the 
WTO Standards of Conduct . The OIO will also continue  collaborat ing with other Divisions 
for the pr omotion and maintenance of a culture of integrity and honesty at the WTO.  
d. The OIO will co nduct  the assignments included in the internal audit plan for 20 20-2021, 
as detailed in Annex 2 - Internal Audit Plan for 20 20-2021. The internal audit plan will be 
reviewed at least annually and  may need to be adapted in response to changing risks 
and/or priorit ies at the WTO.  
e. The OIO will continue conducting administrative investigations  and providing support to 
disciplinary proceedi ngs, as needed.  
f. The OIO will continue providing support and advice to management, staff and stakeholders 
on the effective discharge of their responsibilities ; and will regularly assist the Divisions in 
the implementation of  internal audit recommendations.  Furthermore, the OIO will continue 
providing informal and formal advice on initiatives, policies, agreements or project 
implementation.  
g. Finally, t he OIO will continue networking with other International Organizations with the 
objective of sharing good pra ctices and keeping each other appraised of the latest 
professional developments in internal audit, ethics and investigations. While most 
international meetings have been cancelled due to the COVID -19 crisis, t he OIO will 
maintain its active participation in professional forums ( such as  Representatives of 
Internal Audit Services (RIAS) , Representatives of Investigative Services (RIS) and Ethics 
Network of Multilateral Organizations ( ENMO )) through remote online tools.  
5.4.  The OIO will continue repor ting to the CBFA, every year, on the status of its  different activities.  
 
13 OFFICE(14)/17, 16 October 2014.  
14 The Uniform Guidelines for Investigations  are intended to be used as guidance in the conduct of 
investigations subject to the regulations, rules, policies and the privileges and immunities applicable in each 
International O rganization.  For more details: http://www.conf -int-investigators.org/?page_id=415 . WT/BFA/W/532  
 
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  ANNEX 1 - INTERNAL AUDIT PLAN FOR 20 19 – 2020 
Audit subject  Source  Audit Scope/Objective  2019 2020 
Policies on gifts, 
gratuities and outside 
activities  Risk Register  
 Assessment of policies related to:  
- Acceptance of gifts, gratuities and/or 
other favours received by staff members 
from service suppliers  or outside parties;  
- Remunerated outside activities of staff 
members;  
- Manag ement of the Staff Assistance 
Fund;  and 
- Post-employment obligations.  x   
Mapping of staff 
allowances  Management 
request  Assessment of internal controls for 
processing staff allowances.  x  
Procurement  Risk Register, 
Management 
request  Assessment of processes and internal 
controls ; 
Compliance with the  Procurement Manual 
and Chapter IX of the revised Financial 
Rules.   x  
Education Grant  Management 
Request  Assess ment of  compliance with Staff 
Regulations and Rules ; 
Review of the economy, efficiency and 
effective ness of processes and controls .  x 
SSA and Short -term 
contracts  Management 
Request  Assessment of policies  and practices 
related to Special Service Agreement 
(SSA) and Short -term contracts.   x 
Access rights in 
Oracle E -Business 
Suite (Enterprise 
Resource Planning)  Risk Register , 
IT Security audit  Review of security processes and 
measures ;  
Analysis of access rights  / permissions and 
segregation of duties in Oracle (ERP).   x 
Information Security 
Governance  Risk Register , 
Management 
Request  Gap analysis on international standard 
ISO27001 (Information security 
management system).   x 
Follow -up of 
recommendations 
made in the 
Trade -Related 
Technical Assistance 
external evaluation 
report  Risk Register , 
Management 
Request  Independent review of the implementation 
of the recommendations stated in the WTO 
TRTA external e valuation report.  
 x x 
Follow -up of audit 
recommendations  IIA Standards  Periodic review of the implementation of 
internal audit recommendations.  x x 
Ad hoc audits, if any  - To be determined  - - 
 
  WT/BFA/W/532  
 
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  ANNEX 2 - INTERNAL AUDIT PLAN FOR 20 20 – 2021 
Audit subject  Source  Audit Scope/Objective  2020  2021 
Policies on gifts, 
gratuities and outside 
activities  Risk Assessment  
 Assessment of policies related to:  
- Acceptance of gifts, gratuities and/or 
other favours received by staff members 
from suppliers  or outside parties;  
- Remunerated outside activities of staff 
members;  
- Manag ement of the Staff Assistance 
Fund;  and 
- Post-employment obligations.  x   
Crisis management 
and contingency 
planning  Risk Assessment  
 Lessons learnt from the COVID -19 crisis 
management ;  
Analysis of the WTO's d isaster 
preparedness , contingency planning and 
operational resilience.  x  
Procurement  Risk Assessment, 
Management 
request  Assessment of processes and internal 
controls ;  
Compliance with the  Procurement 
Manual and Chapter IX of the revised 
Financial Rules.    x 
Education Grant  Management 
Request  Review of the economy, efficiency and 
effective ness of processes and controls ; 
Assess ment of  compliance with Staff 
Regulations and Rules .   x 
Access rights in 
Oracle E -Business 
Suite 
 Risk Assessment,  
IT Security audit  Review of security processes and 
measures ;  
Analysis of access rights  / permissions 
and segregation of duties in Oracle  
E-Business Suite (ERP).  x  
Risk Management  IIA Standards  Analysis of WTO's Enterprise Risk 
Management (ERM)   (1) 
Follow -up of 
recommendations 
made in the 
Trade -Related 
Technical Assistance 
external evaluation 
report  Management 
Request  Independent review of the 
implementation of the recommendations 
stated in the WTO TRTA external 
evaluation report.  
 x  
Follow -up of audit 
recommendations  IIA Standards  Periodic review of the implementation of 
internal audit recommendations.  x x 
Ad hoc audits, if any  - To be determined  - - 
(1)  Subject to the appointment of a Governance and Risk Management Officer and the elaboration of  WTO's 
Enterprise Risk Management system.  
  WT/BFA/W/532  
 
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  ANNEX 3 - LIST OF ACRONYMS  
CBFA   Committee on Budget, Finance and Administration  
CHF  Swiss Franc (currency)  
CII  Confe rence of International Investigators  
COVID  Corona virus disease  
DGO  Director -General's Office  
ENMO   Ethics Network of Multilateral Organizations  
ERM  Enterprise Risk Management  
ERP  Enterprise Resource Planning (system ) 
HOIA   Heads of Internal Audit Services of International Organizations based in Europe  
HRD  Human Resources Division  
IIA  Institute of Internal Auditors  
ILOAT   Administrative Tribunal of the International Labour Organization  
IPPF  International Professional Practices Framework  
JAB  Joint Appeals Board  
JDB  Joint Disciplinary Board  
MFIs  Multilateral Financial Institutions  
OIO  Office of Internal Oversight  
QAIP  Quality Assurance and Improvement Program  
RIAS  Representatives of Internal Audit Services  
RIS  Representatives of Investigation s Services  
TRTA  Trade -Related Technical Assistance  
UN  United Nations  
WTO  World Trade Organization  
 
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