RESTRICTED  
  
WT/BFA/W/612  
 
25 October  2022 
(22-7991) Page: 1/10 
Committee on Budget, Finance and Administration    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
ANNUAL REPORT  
ON THE ACTIVITIES OF THE OFFICE OF INTERNAL OVERSIGHT  (OIO)   
2021 -2022  
 
 
  WT/BFA/W/612  
 
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  Table of Contents  
1   BACKGROUND  ................................ ................................ ................................ .............  3 
2   INDEPENDENT STATUS OF THE OIO  ................................ ................................ ............  3 
3   BUDGET AND STAFFING  ................................ ................................ ..............................  4 
Budget  ................................ ................................ ................................ ......................  4 
Staffing  ................................ ................................ ................................ .....................  5 
Professional development  ................................ ................................ ............................  5 
4   ACTIVITIES CONDUCTED BY THE OIO SINCE JUNE 2021  ................................ .............  5 
Strengthening the ethical climate within the WTO Secretariat  ................................ ..........  5 
4.1   Investigations and other response activity  ................................ .............................  7 
Benchmarking  ................................ ................................ ................................ ............  7 
New Procedure for Administrative Investigations  ................................ ............................  7 
Increase in visibility of concerns  ................................ ................................ ...................  7 
Chart 1 Intakes recorded per category (1 June 2021 -20 October 2022)  ............................  8 
4.2   Internal Audits and other assurance activity  ................................ ...........................  8 
5   INTERNAL OVERSIGHT ACTIVITY FOR 2022 -2024  ................................ ......................  9 
ANNEX 1 – LIST OF ACRONYMS  ................................ ................................ ......................  10 
 
 
 WT/BFA/W/612  
 
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1  BACKGROUND  
1.1.  The Office of Internal Oversight (OIO)  assists the Director -General in fulfilling his/her internal 
oversight responsibilities in respect of management, staff and resources of the WTO by conducting 
investigations,  audits, and other forms of asses sment and reporting to the Director -General. Through 
its work the OIO aims to:  
a. promote financial efficiency and transparency through sound practices and procedures;  
b. identify potential savings and recoveries;  
c. identify and deter the occurrence of fraud, was te, abuse and misconduct;  
d. reinforce a culture of accountability and strengthen the ethical climate within the WTO 
Secretariat;  
e. ensure risk mitigation through a systematic analysis of the major risks confronting WTO 
assets and resources.  
1.2.  Pursuant to Adminis trative 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.  In respect of 
internal investigations, the OIO's reporting shall be limited to a summary of the number of inter nal 
investigations conducted.  
1.3.  This report covers OIO activities conducted between 1 June 2021 and 20 October 2022  
(17 months), a period of transition  in the management of the OIO , during which time t he Head of 
the OIO position was vacant for eight ( 8) months (between October 2021 and June 2022) and  the 
Investigator (Grade 7) was acting as Officer -in-Charge. The current Head of the OIO c ommenced  in 
post on 7 June 2022.  
1.4.  In the first section of this report, t he Head of the OIO confirms the independence of the internal 
oversight function at the WTO . The second section of the document is dedicated to the budget , 
staffing , and professional development  of the OIO. The third section provides details on the activities 
conducted in this reporting period.  Finally, the OIO's strategic priorities and plans for 2022-2024 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 Professio nal Practice s Framework (IPPF)3, the OIO shall remain independent and free 
from interference when performing its work, and shall certify its independence  to a level within the 
Organization that allows the internal oversight function  to fulfil its responsibilities.  
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 remain ed functionally and operationally i ndependent from the 
WTO Secretariat and its Members in the conduct of its  duties . 
2.3.  In this framework , the Head of the OIO  hereby  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 impartial, unbiased, objective and independent manner . Neither the 
Director -General nor any other WTO senior official  have interfered with the work of the OIO.  It is 
 
1 Administrative Memorandum No.974  – Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015 – para. 35. 
2 Administrative Memorandum No.974  – Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015 – paras. 7-11. 
3 The International Professional Practices Framework (IPPF) is the conceptual framework  promulgated 
by the Institute of Internal Auditors (IIA)  that organizes authoritative guida nce 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/612  
 
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  noted  that t he Head of the OIO has reviewed an d inputted into the recently approved Procedure for 
Administrative Investigations, pursuant to which investigations activities will be conducted going 
forwards . 
2.4.  Furthermore, in order to strengthen the OIO's independence, changes  were made in 2021 to 
systems workflows and approvals.  The Head of the OIO has also been granted direct and unrestricted 
access to the Director -General, senior management and the Chair of the CFBA. The OIO has received 
unrestricted access to WTO records and staff members  when needed . 
2.5.  The OIO is a third line of defence function, within the framework of the Three Lines of Defense 
Model , promulgated by the Institute of Internal Auditors .4 The first line of defen ce comprises 
management and staff, i.e. the process owners whose activities create and/or manage risks.  The 
second line provides advisory support  to management , bringing risk mana gement and compliance 
expertise  in the design and manage ment of internal controls . The third line of defen ce (the OIO) 
assesses the effectiveness of internal controls and provides assurance that the control culture is 
robust in its design and operation.  
3  BUDGET  AND STAFFING  
3.1.  In accordance with the International Standards for the Professional Practice of Internal Auditing  
(Institute of Internal Auditors ( IIA) Standard 2030 ), the Head of the OIO must ensure that internal 
oversight resources are appropriate, sufficient and effectively deployed to achieve the OIO's  work 
plan.5 
Budget  
3.2.  The OIO has its own operational budget , which  is determined by the Director -General upon the 
entry into function of the current Head of the OIO , further to a recommendation of the latter .6 The 
annual budget of CHF 485,200 remained the same from 2021 to 2022.  
3.3.  The new Head of the OIO has submitted a recommendation for the  OIO's budget and staffing 
requirements for the next five (5) years to the Director -General.  
3.4.  The budget s and actual costs for 2021 and 20 22 (up to 30 September 2022) are detailed in 
Table 1 – Budget and actual costs of the OIO (in CHF). 
Table 1 Budget and actual costs of the OIO (in CHF) 
 
2021 2022 
Account Description  
Budget  Actuals  
 Budget  Actuals  (to 30 
September 
2022)  
Staff / Salary (including 
pension)  462 200  396 600  462 200   
315 032   
 
Special Service Agreements  15 000  - 15 000  0 
Consulting Firms & Employment 
Agencies   255  5,777  
Air & Rail Transportation  8 000  0 8 000  0 
Computing Software  - - - 9,000  
TOTAL  485 200  396 855 485 200  329 809  
 
 
4 The Institute of Inte rnal Auditors (IIA) Three Lines of Defense Model in Effective Risk Management and 
Control , January 2013 . 
5IIA of Standard 2030 (Revised Standards, effective 1 January 2017): "Appropriate refers to the mix of 
knowledge, skills, and other competencies needed to perform the plan. Sufficient refers to the quantity of 
resources needed to accomplish the plan. Resources are  effectively deployed when they are used in a way that 
optimizes the achievement  of the approved plan".  
6 Administrative Memorandum No.974  – Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015 – para. 12. WT/BFA/W/612  
 
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  3.5.  The OIO consumed  82%percent of its annual budget in 20 21, and 68% percent of the budget  
in 2022 (up to 30 September  2022 – i.e. nine (9)  months ). 
Staffing  
3.6.  From 201 6 to 2020, the OIO headcount comprised the Head of Office (Grade 10) and an 
Administrative Assistant (Grade 4). A n Investigator (Grade 7) was added in May 2020. UN Joint 
Inspection Unit benchmarks indicate a requirement for at least  three oversight professionals  for an 
organisation the size of the WTO . 
3.7.  The former Head of the OIO left office in September 2021 at the end of his five -year term. In 
February 2022, the Officer in Charge engaged a short -term Investigator to assist. Following an 
external recruitment process, the new Head of Office  commenced in p ost on 7 June 2022.  She is a 
Certified Fraud Examiner , a qualified investigator,  and a member of the Chartered Institute of 
Internal Auditors  with 22 years' experience in the fields of investigations, ethics , evaluation, audit  
and integrity risk management . 
3.8.  The Head of the OIO intends to improve  value  and efficiency  by introducing modernised 
systems and procedures. In addition, in August 2022 a mobility process commenced to transfer the 
Administrative Assistant to another WTO Division. The current plan is  not to continue with the 
Administrative Assistant role but instead (subject to budget approval) to recruit a technical specialist, 
to support the Office's growing workload and reduce reliance on external resource.  
Professional development  
3.9.  The Head of the OIO is also focusing  on upskill ing the OIO team through training and continuing 
professional development opportunities. She delivered investigative interviewing training to the 
team in October 2022  and t he team attended an Open Source Intell igence virtual conference on 
15 September 2022. The OIO Investigator attended an immersive investigations workshop on 
29 September  2022, designed to improve core investigation skills by working through a procurement 
fraud case study , and an Economic Crime forum on 2 9 September  2022. 
4  ACTIVITIES CONDUCTED BY THE OIO SINCE JUNE 2021  
4.1.  The activities of the OIO between June  2021 and October 2022 were organized around the 
following areas :  
 
1) Strengthening  the ethical climate within the WTO Secretariat7 
2) Investigations and other response activity  
3) Internal Audits and other assurance activity  
Strengthening the ethical climate within the WTO Secretariat  
4.2.  In order to strengthen the WTO Secretariat's culture of e thics and accountability  most 
effectively , the OIO has determined that it must become more visible and accessible. The OIO has 
prioritised communications  and other outreach activities  to achieve this , including  delive ring 
induction sessions for newly hired staff (in November 2021, and in February and June 2022) and 
engag ing in a series of interactive introduction sessions  at the Division al level . In September and 
October 2022 , the OIO met with the Human Resources, Informat ion and External Relations, Market 
Access , and Rules Divisions  as well with the Procurement section in the Administration and General 
Services Division. In addition, the new Head of the OIO was introduced to staff by the D irector -
General  at a Town Hall  (on 15 July 2022) , as well as at a Staff Council meeting  (on 11 July 2022) , 
and in an interview featured on the intranet  on 23 June 2022 to coincide with World Whistleblower 
Day. Staff have been invited  to talk to the OIO about their experiences and ideas for strengthening 
ethical cultur e by either schedul ing a time or dropping in to meet the OIO . As a result  of this outreach 
 
7 Based on Administrative Memorandum No. 974- Office of Internal Oversight OFFICE(15)/101,  
30 November  2015 – para. 23.d.  WT/BFA/W/612  
 
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  activity,  the number of ethics related queries8 increased (from one ( 1) in the year 2021 to  five ( 5) 
in the period between  June to October 2022) . 
 
4.3.  The OIO provided independent advice to the Director -General, senior management and staff 
members to help them maintain and promote high standards of ethical behaviour and fulfil their 
responsibilities toward the Organisation and it s Members.  
 
4.4.  As reported to the CBFA in the OIO's 2020 -21 report9, the WTO does not have a dedicated 
Ethics officer whose role would be  to provide the Secretariat with advice, due diligence, conflicts of 
interest management and a comprehensive staff training programme.  The OIO , being instituted as 
a functionally and operationally independent third line of defence function , is currently reviewing 
how it can perform some second line of defence ethics  functions without compromising its 
independence.  
 
4.5.  The OIO participated in and led meetings with the WTO's Support Network , (composed of the 
internal and external mediators, the Staff Assistance Officer , staff psychologist, Medical Services, 
and Prohibited Conduct focal points) to shape future awareness -raising exercises across the 
Secretariat  in relation to  the investigative and non -investigative routes to resolution for addressing 
concerns, and the sup port systems available to staff.  
 
4.6.  In July 2022 , the OIO began  work with the Human Resources Division (HRD) Learning Service  
to review  current and upcoming training and awareness raising initiatives, including the 
''Respect&Harmony@WTO'' programme  (which aims at promoting a  harmonious and safe work 
environment at the WTO, free from discrimination, harassment and abuse of authority ) and an 
ethical leadership programme. As at 13 October 2022, 95% of WTO Fixed Term and  Regular staff 
members successfully completed  the mandatory Respect&Harmony@WTO e -learning programme. 
The OIO is recommending updates to t he e-learning programme  in order to raise greater awareness 
of different types of misconduct and mechanisms for staff to address and report concerns.  
 
4.7.  In addition , the OIO participated in or supported several ethics-related virtual events and 
workshops co-sponsored by the HRD Learning Service and Career Development Section, targeted at 
all staff, including  "ETHICS: Sharing Best Practice with other International Organizations" (on 7 and 
28 June 2022) , "Carefully Constructed Femini nity" on gender diversity (on 20 September 2022) , 
"Addressing everyday sexism in the workplace " (2 June 2021), "Courage and Speaking Up " (2 June 
2021), and "Psychological safety and belonging " (24 September and 5 and 22 October 2021) . 
Attendance at these events averaged 36 participants, and the OIO is w orking with  the HRD to 
consider measures to increase attendance at similar events  in future . 
4.8.  The new Head of the OIO has me t with the  WTO's  External Auditor s to discuss respective audit 
plans and follow up of recommendations . The exchanges have been useful  in setting out collaborative 
ways of working.  
4.9.  The OIO actively participated in professional forums  to share best practice with other 
practitioners in international organisations , including the United Nations Representatives of Internal 
Audit Services ( UN RIAS) , the United Nations Representatives of Investigations Services ( UN RIS), 
and the Ethics Network of Multilateral Organizations (ENMO ). The Head of the OIO is also a training 
focal point within the Conference of International Investigators (CII)10, working on an initiative to 
identify, share, coordinate, and develop training opportunities for investigators both within and 
external to the C II. The Head of the OIO took part in the 14th UN  RIAS Conference on the 
6-9 September 2022, attending virtually. One of the topics covered of relevance to the OIO was the 
positioning of evaluation functions within other oversight offices  in international organisations.  
4.10.   The OIO also draws good practice from a wider network o f practitioners in the public and 
private sectors, including the Association of Corporate Investigators (ACi)  and the Association of 
Certified Fraud Examiners (ACFE).  
 
 
8 An ethics related query is a request for advice or review of an aspect of the Secretariat's operations 
(for instance a transaction, arrangement, or impending decision) with a view to strengthening ethical culture or 
preventing ethical misconduct . 
9 WT/BFA/W/557 – Annual report on the activities of the Office of Internal Oversight 2019 -2020, 
7 June 2021. 
10 A forum for investigators in international organizations to exchange ideas, discuss integrity issues, 
address challenges in fighting fraud, corruption, and other wrongdoing, receive new developments and share 
leading practices : https://www.ciinvestigators.org/ . WT/BFA/W/612  
 
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  4.1  Investigations and other response activity  
4.11.   The OIO has sole responsibility  for investigating alleg ed violations  of any WTO norm applicable 
to staff members, irrespective of the nature of their contracts, and for transmitting to the 
Director -General11 the results of such investigations.  
Benchmarking  
4.12.   On ent ering office, t he Head of the OIO conducted an initial benchmarking exercise to gain 
an understanding of incident reporting culture and the types of concern s being raised . The OIO's 
incident data  for 2021 was compared against data  from NAVEX 's 2022 Global Incident Management 
Benchmark Study , which is  based on more than 1.37 million incident management reports made to 
nearly 3500 organizations  worldwide  in 2021 . The average number of reported incidents per 
100 employees at the WTO is 2.5, which is similar to the average of 1.6 in other organisations of a 
comparable size. The types of incidents being reported at the WTO fall primarily in the categor y of 
Diversity and Workplace Respect (63% of all reports to the OIO vs. 50% average in other 
organisations ). This signals a need to address the root causes of behavioural issues and a potential 
need to raise awareness of other types of misconduct , including fraud and undeclared conflic ts of 
interest . Another finding of note is that across other organisations 50% of concerns raised were 
anonymous. In 2021 , the OIO did not accept any anonymous reports .12 
New Procedure  for Administrative Investigations  
4.13.   In the period 1 June 2021 to mid -October 2022 the Officer in Charge and subsequently the 
Head of the OIO focused on revising the Provisional Procedure for Administrative Investigations and 
Disciplinary Actions .13 As at 21 October 2022, t he revised Procedure has been  approved by the Joint 
Advisory Committee  (JAC) , the Office of the Legal Counsel (OLC) and the  Director -General,  and 
implementation is being expedited . 
4.14.   The new Procedure for Administrative Investigations includes  provisions intended to enable 
the OIO to meet  standards14 it had not previously achieved,  as identified in  the Quality Self -
Assessment conducted by the OIO in May 2021 , specifically : 
i. Standard 12 , reinforcing the protection of whistle -blowers against retaliation ; and 
ii. Standard 22, accepting anonymous complaints . 
4.15.   The revised  Procedure  includes definitions of new matters that should be reported, including 
fraud, theft, bribery, corruption, breaches of confidentiality, data security breaches, coercion, 
collusion, health and safety concerns, security concerns, and harm  to the natural environment. 
Additionally, it reference s a new secure online reporting portal, the Integrity Line, which will be 
officially launched in November 2022.  
4.16.   Key c hanges to terminology in the revised  Procedure  emphasise the important role staff can 
play in early warning or detection  of concerns (e.g. "complainant" has been replaced with "reporter") .  
Increase in visibility of concerns  
4.17.   Between 1 June 2021 and 15 October 2022 , the OIO was contacted 52 times for potential 
allegations of miscon duct ('' intakes ''). The number of intakes more than doubled from 19 in the 
year 2021 (January -December 2021) to 41 to date in 2022 ( as at 20 October 2022) . This trend is 
believed  to be attributable to an increase in awareness raising and outreach activity by the OIO.  
 
4.18.   The OIO conducted a detailed analysis of each of these intakes. Chart 1 overleaf  shows the 
breakdown of intake types . 
 
 
11 Or, in the case of a n 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.  
12 Office (14)/17 1.3 expressly prevents reporters from making anonymous complai nts: "in no case may 
the Complainant be anonymous ."  
13 Provisional Procedure for Administrative Investigations and Disciplinary Actions , OFFICE(14)/17, 
16 October  2014 
14 Taken from the CII Uniform Principles and Guidelines for Investigations . WT/BFA/W/612  
 
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  4.19.   The majority of reported concerns related to moral harassment (38%), followed by theft 
(19%), and other failures to comply w ith standards of conduct (9%).  Several concerns relate to 
historic issues, highlighting a need to encourage early reporting of concerns.  
 
4.20.   Four preliminary meetings with staff reporting concerns resulted in the reporters electing to 
pursue  alternative route s to resolution (two opted for mediation and two for management resolution) 
before considering making a formal report.  
 
4.21.   The OIO opened  four ( 4) investigations, of which one was completed and found to be 
unsubstantiated, and the remainder are in progress. A  number of intakes are being currently 
assessed.  
 
Chart 1 Intakes recorded per category (1 June 2021 -20 October 2022)  
 
 
 
 
4.22.   The OIO will be migrating its investigations data into a case management system in November 
2022. This will help drive efficiencies and ensure a consistent intake, triage, preliminary assessment 
and investigation workflow.  
 
4.2  Internal Audits and other assurance activity  
4.23.   Due to resource limitations  including an 8 -month period without a Head of the OIO, and the 
fact that investigations take precedence over the OIO's  other duties15, none of the audits proposed 
in the Internal Audit Plan for 20 20-2021 presented to the CBFA in October  202016 were fully 
completed. In July 2022, t he OIO began reviewing and updating its audit universe document  in order 
to make evidence -based prioritisation decisions on the top risks to the WTO . Following completion 
of that exercise, t he OIO will submit its Internal Audit Plan for 2023 -2024 to the CBFA in early 2023 . 
4.24.    In October 2022 the OIO started work on an audit of sick leave management . The audit will 
focus on assessing compliance with the policy and processes of reporting and using sick leave 
privileges.  
4.25.   The OIO continued m onitor ing the implementation of internal audit recommendations ( based 
on input collected from the concerned Divisions ). The OIO is revising the Internal Control Framework 
 
15 Provisional Procedure for Administrative Investigations and Disciplinary Actions , OFFICE(14)/17, 
16 October  2014.  para. 1.30.  
16 WT/BFA/W/532 – Annual report on the activities of the Office of Internal Oversight 201 9-2020, 
25 September 2020.  
WT/BFA/W/612  
 
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  Policy in conjunction with the Transformation Office Risk Management implementation group. The 
Risk Management Policy will be updated alongside it. The OIO is providing recommendations and 
inputs  to the D irector -General , including  in relation to  the recruitment of a risk -related role.  
4.26.   The OIO is also  follow ing up on External Audit recommendation s, including support ing the 
implementation of a process for disclosure by key management personnel of related -party 
transactions in line with International Public Sector Accounting Standard  (IPSAS) 20.  
5  INTERNAL OVERSIGHT ACTIVITY FOR  2022-2024 
5.1.  The OIO's priorities for 2022-2024 are provisional, pending updated assessment of the major 
risks and mitigating controls , IPPF requirements and input received from WTO Senior Management  
and Members . 
 
5.2.  The provisional  priorities for 2022 -2024 are as follows : 
 
1) The OIO will review the Internal Oversight Charter (i.e. Administrative Memorandum 
No.97417), defining the purpose, authority, and responsibility of the OIO. The OIO will 
assess and review its scope particularly with respect to its coverage of second line of 
defence elements (ethics, compliance, risk and evaluat ion). As per the OIO's Internal 
Audit quality self -assessment conducted in 2020, the Charter will  be updated to  include 
the definition of internal auditing and recognize the nature of consulting engagements . 
The revised Charter should be submitted to the Director -General and the CBFA for 
discussion and approval . 
2) The OIO will review its audit priorities with inputs from the Director -General, senior 
management, external auditors, Members, and key staff involved in risk management 
prior to drafting an Internal Audit Plan for 20 23-2024. 
3) The OIO will prioritise driving efficiencies and adding value by  modernising its systems 
and processes, including adopti ng a new case management system  to speed up 
investigation workflows . 
4) The OIO will set up and launch a n Integrity Line in November 2022 to enable staff and 
third parties to report concerns safely  (including anonymously)  on a secure platform. 
The OIO will work with the Support Network and the HRD on a programme of 
continuous communication to promote the Integr ity Line  and encourage a speak up 
culture . The OIO anticipates a significant increase in the number of intakes, and will 
continue to monitor resourcing to meet the demand . 
5) The OIO will focus on gaining trust and visibility, to be more effective at improvin g the 
WTO's ethical culture . The OIO will continue to  conduct  communication and  outreach 
activities . The OIO will also continue  collaborat ing with the other Divisions for the 
promotion and maintenance of a culture of integrity , diversity, equity and inclusion at 
the WTO.  
6) The OIO will sensitise staff to the revised Procedure  for Administrative Investigations  
through training and communications. It will establish and implement  a strategy for 
addressing misconduct based on a four -strand approach: prevention, detection, 
response and internal justice. Within the prevention strand in particular, the OIO will 
raise awareness of fraud, conflicts of interest, harassment and sexual harassment.  
7) Finally, t he OIO will continue networking wit h other international organizations with 
the objective of sharing good practices and keeping each other apprised of the latest 
professional developments in internal audit, ethics and investigations. The OIO will 
also maintain its active participation in professional forums ( such UN RIAS, UN RIS, 
ENMO  and the CII).  
8) The OIO will continue repor ting to the CBFA, every year, on the status of its  activities.  
 
17 Administrativ e Memorandum No.974  – Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015.  WT/BFA/W/612  
 
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  ANNEX 1 – LIST OF ACRONYMS  
AM  Administrative Memorandum  
ACi  Association of Corporate Investigators  
ACFE  Association of Certified Fraud Examiners  
CBFA   Committee on Budget, Finance and Administration  
CHF  Swiss Franc (currency)  
CII  Conference of International Investigators  
DGO  Director -General's Office  
ENMO   Ethics Network of Multilatera l Organizations  
HRD  Human Resources Division  
IIA  Institute of Internal Auditors  
IPPF  International Professional Practices Framework  
IPSAS   International Public Sector Accounting Standard  
JAC  Joint A dvisory  Committee  
N/A  Not applicable  
OIO  Office of Internal Oversight  
OLC  Office of the Legal Counsel  
RIAS  Representatives of Internal Audit Services  
RIS  Representatives of Investigations Services  
UN  United Nations  
WTO  World Trade Organization  
 
 
__________