RESTRICTED  
  
WT/BFA/W/651  
 
2 October 2023 
(23-6535) Page: 1/12 
Committee on Budget, Finance and Administration  
    
 
  
 
 
 
 
 
 
 
 
 
 
 
 
ANNUAL REPORT  
ON THE ACTIVITIES OF THE OFFICE OF INTERNAL OVERSIGHT  (OIO)  
2022-2023 
 
  WT/BFA/W/651  
 
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  Table of Contents  
1   BACKGROUND  ................................ ................................ ................................ ............  3 
2   INDEPENDENT STATUS OF THE OIO  ................................ ................................ ...........  3 
3   BUDGET AND STAFFING  ................................ ................................ .............................  4 
3.1   Budget  ................................ ................................ ................................ ...........  4 
3.2   Staffing  ................................ ................................ ................................ ..........  5 
3.3   Modernisation  ................................ ................................ ................................ .. 5 
3.4   Professional deve lopment  ................................ ................................ ..................  5 
4   ACTIVITIES CONDUCTED BY THE OIO SINCE OCTOBER 2022  ................................ ..... 6 
4.1   Strengthening the ethical climate within the WTO Secretariat  ................................ . 6 
4.2   Launch of the Integrity Line and the OIO's case management system  ......................  7 
4.3   Investigations, intake management, and other response activity  .............................  8 
4.3.1   The response plan or intake management process  ................................ .............  8 
4.3.2   Intake data  ................................ ................................ ................................ .. 8 
4.3.3   Investigations and other response activity  ................................ ......................  10 
4.4   Internal Audits and other assurance activity  ................................ .......................  10 
4.5   Inspect ions, risk assessments, and other oversight activities  ................................  10 
5   INTERNAL OVERSIGHT ACTIVITY FOR 202 2-2024  ................................ ...................  11 
ANNEX 1 – LIST OF ACRONYMS  ................................ ................................ .....................  12 
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1  BACKGROUND  
1.1.  The Office of Internal Oversight (OIO)  assists the Director -General in fulfilling her internal 
oversight responsibilities in respect of management, staff and resources of the WTO by conducting 
investigations,  audits, inspections, and other forms of assessment and reporting to the Director -
Gener al. Through its work the OIO aims to:  
i. promote financial efficiency and transparency through sound practices and 
procedures;  
ii. identify potential savings and recoveries;  
iii. identify and deter the occurrence of fraud, waste, abuse and misconduct;  
iv. reinforce a cult ure of accountability and strengthen the ethical climate within the WTO 
Secretariat;  and 
v. ensure risk mitigation through a systematic analysis of the major risks confronting 
WTO assets and resources.  
1.2.  Pursuant to Administrative Memorandum No.9741, the OIO s hall 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 will be limited to a summary of the number of internal 
investigations conducted.  
1.3.  This report covers OIO activities conducted between 21 Octobe r 2022  and 22 September 2023 
(11 months ). Where possible, trends are discussed with reference to data from the last 
three  calendar years (from 1 January 2021 -22 September 2023).  
1.4.  In section two (2) of this report, t he Head of the OIO confirms the independence of the internal 
oversight function at the WTO . The third section of the document is dedicated to the budget , staffing , 
and professional development  of the OIO. The fourth  section provides details on the activities 
conducted in this reporting period.  Finally, the last section of the report sets out progress against 
the OIO's strategic priorities and plans for 2022-2024.  
2  INDEPENDENT STATUS OF THE OIO  
2.1.  Pursuant to Administrative Memorandum No.9742, and consistent with the standards of the 
International Professional Practice s Framework (IPPF)3, the OIO shall remain independent and free 
from interference when performing its work and  shall certify its independence  within the 
Organization to a level that al lows it to fulfil its  internal oversight 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 independent 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 . The Head of the OIO 
has also been granted direct and unrestricted access to the Director -General,  senior management , 
 
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 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/Page s/Standards -
and-Guidance -IPPF.aspx . WT/BFA/W/651  
 
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  the Chair of the CFBA  and the Chair of the General Counsel . The OIO has received unrestricted 
access to WTO records and staff members  when needed . 
2.4.  The OIO confirms that a ll instance s of attempt ed interference are duly notified to the Director -
General, the Chair of the CBFA and /or the External Auditor4. 
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 res ources are appropriate, sufficient and effectively deployed to achieve the OIO's  work 
plan5. 
3.1  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 latter6. The 
Head of the OIO submitted a five -year proposal in August 2022 which is subject to the budgetary 
constraints of the Secretariat . 
3.3.  An additio nal CHF 4 ,500 was allocated to the OIO's budget in 2023 to cover the cost of the 
WTO's Integrity (whistleblowing) Line which also functions as a case management system. In late 
March 202 3, the OIO's headcount decreased by one staff member , result ing in a reduction on actual 
salary costs  for the 2023 budget . 
3.4.  The budget and actual costs for 2022 and 20 23 (up to 31 August  2023) 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) 
  2022  2023   
Account Description  Budget  Actuals  Budget  Actuals  
(31 August)   
Staff / Salary (including pension)  462 200                    462,200  
  
*(392,200)                 
373,483  247,742   
     
Special Service Agreements  15 000  74,003  15,000  64,350   
Consulting Firms & Employment Agencies    11,997  0 4,017   
Air & Rail Transportation  8 000  0 8,000  0  
Computing Software  - 9,000  4,500  138  
TOTAL  485,200  468,483  489,700  316,109   
 
* figure in parentheses reflects the decrease in staff salary due to the reduction in headcount.  
 
3.5.  Looking across the last three years, t he OIO consumed  82% of its annual budget in 2021, 96% 
percent of its annual budget in 20 22 and 65% percent of the budget  in 2023 (up to 31 August  2023– 
i.e. eight (8) months ). 
 
4 Administrative Memorandum No.974 – Office of Internal Oversight , OFFICE(15)/101, 
30 November  2015 – para.10:  "no WTO staff member may seek to influence or otherwise interfere with the  
work of the OIO ." 
5 IIA 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 accomp lish 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/651  
 
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  Chart 1 OIO % budget consumption 2021 -23 
 
3.2  Staffing  
3.6.  United Nations  Joint Inspection Unit  (UN JIU)  benchmarks indicate a requirement for at least  
three oversight professionals for an organisation the size of the WTO. The OIO headcount is currently 
comprised of two staff members,  the Head of Office (Grade 10) and an  Investigator (Grade 7) . The 
resourcing of the OIO restricts its ability to deliver a ll aspects of its mandate. Notably, audits , 
inspections and other oversight activities  are paused and restarted to prioritise a growing 
investigation caseload . 
3.7.  The Administrative Assistant moved to another Division in late March 2022 . This had limited 
impact on the OIO's substantive work, which is technical in nature , however it increased the 
administrative workload of the two -person team . The OIO continues to rely on limited external 
resource  to support investigations and other oversight activi ty, impacting on  budgeted costs for 
Special Service Agreements and Consultants . 
3.3  Modernisation  
3.8.  The OIO has improv ed value  and efficiency  through the adoption of a case management system 
and the use of artificial intelligence . The OIO migrated its historical  investigations data starting from 
January 2020 to  present  to a case management system. This is driving efficiencies and helps to 
promote a consistent intake, triage, preliminary assessment and investigation workflow.  
3.4  Professional development  
3.9.  The OIO is committed to upskill ing through training and continuing professional development 
opportunities. Between them, the OIO team members attended just under 20  free of cost webinars, 
conferences and  training courses  in a number of topics ranging from evidence ga thering using Open -
Source Intelligence to trauma informed investigative interviewing. The OIO Investigator participated 
in a training course on investigating workplace sexual misconduct, which helps to fulfil the training 
and experience requirements of the  WTO's Entity Level Action Plan to Prevent and Respond to Sexual 
Harassment, Exploitation and Abuse (a joint initiative of the United  Nations  (UN) and international 
organisations).  
3.10.  The OIO is actively involved in the Conference of International Investigato rs' (CII) Community 
Training Initiative7, an initiative to identify, share, coordinate, and develop training opportunities for 
investigators both within and external to the CII.   
 
7 Community Training Initiative – CII investigators (ciinvestigators.org) . 
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  4  ACTIVITIES CONDUCTED BY THE OIO SINCE OCTOBER 2022 
4.1.  The activities of the OIO between October  2022 and September  2023 were organized around 
the following areas : 
 
1) Strengthening  the ethical climate within the WTO Secretariat8 
2) Launch of t he Integrity Line  and the OIO's case management system  
3) Investigations , intak e management,  and other response activity  
4) Internal Audits and other assurance activity  
5) Inspections, risk assessments, and other oversight activities  
4.1  Strengthening the ethical climate within the WTO Secretariat  
4.2.  The OIO continued its open-door drop -ins and outreach activities to increase  trust and visibility . 
The most attended session was an all -staff Town Hall titled "Speaking Up Safely" (on 
4 November  2023), to launch the Integrity Line (described below ) together with the Staff Support 
Network  (composed of the internal and external mediators, the Staff Assistance Officer, staff 
psychologist, Medical Services, and Prohibited Conduct focal points) . The OIO also delivered  regular 
staff inductions, and special induction sessions tailored for Young P rofessionals. The OIO paused its 
introductory sessions with Divisions, initially initiated at the Divisions ' request . In June 2023, the 
OIO met with the Trade Policies Review Division (TPRD).  
 
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 its Members.  The number of ethical queries increased 
from five (5) in the last reporting period to eight (8) in the period 21 October 2022 - 
22 September  2023. The OIO has seen an increase in the number of reported intakes that could 
have been prevented through ethics -related training. The report of the UN JIU's review of eth ics 
functions in the United Nations (UN) system9, recommends that "the legislative organs and 
governing bodies of the United Nations system organizations that have not yet done so should 
request that organizations update the terms of reference of their re spective audit and oversight 
committees by the end of 2023 to include, where necessary, provisions for ethics, and ethics as a 
desirable area of expertise for new committee members." The OIO is temporarily expanding its remit 
to include the delivery of eth ics training.  This position will be reviewed upon the appointment of the 
Chief Risk and Compliance Officer.  
 
4.4.  The OIO was consulted on the development of policies  and procedures , including:  
 
i. The prevention of sexual harassment elements within the WTO's Framework on Gender 
Equality, launched in December 2022.  
ii. The revision of the Financial Rules  providing technical input into internal controls, 
particularly for the prevention of fraud , in May -June 2023 . 
iii. An information note on Respect and Harmony in technic al assistance activities, 
developed by the Institute for Training and Technical Cooperation (ITTC) , in July  2023.  
4.5.  The OIO continued to meet with the WTO's Support Network, to shape future awareness -raising 
exercises across the Secretariat in relation to th e investigative and non -investigative routes to 
resolution, and the support systems available to staff. The OIO produced an anti -retaliation checklist 
which was shared with the Support Network  to enable early identification of potentially retaliatory 
behav iours. 
 
4.6.  The OIO work ed with the Human Resources Division (HRD) Learning Service to update the 
''Respect&Harmony@WTO'' programme (which aims at promoting a harmonious and safe work 
 
8 Based on Administrative Memorandum No.974 - Office of Internal Oversight , OFFICE(15)/101, 
30 November  2015 – para. 23.d.  
9 JIU/REP/2021/5, Report of the Joint Inspection Unit, "Review of the ethics function in the United 
Nations system", 2021.  WT/BFA/W/651  
 
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  environment at the WTO, free from discrimination, harassment and abuse of au thority) to include 
reporting through the Integrity Line. As at 23 September  2023, 98% of WTO Fixed Term and Regular 
staff members successfully completed  the mandatory Respect&Harmony@WTO e -learning 
programme.  
 
4.7.  In addition, the OIO participated in or suppo rted several ethics  and diversity and inclusion -
related virtual events and workshops co -sponsored by the HRD Learning Service and Career 
Development Section, targeted at all staff, including  three webinars in a series titled "Let's Talk 
Inclusion" , raising  awareness of  LGBTQ+10 inclusi on and a webinar on "Shifting Perceptions" to mark 
the International Day for the Elimination of Racial Discrimination. The OIO also contributed to an 
article published on the intranet to mark Sexual Harassment Awareness Day  on 23 March  2023. 
 
4.8.  The OIO actively pa rticipated in professional for a 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 participated in the 
Heads of Internal Audit (HOIA) conference in May 2023, which focused on how internal audit can 
accompany organisations in their transformation p rocesses. The OIO also took part in the 15th ENMO 
conference in September 2023, where the Head of the OIO spoke about innovations in impact 
measurement of ethics programmes.  
4.9.  The OIO also draws good practice from a wider network of practitioners in the publ ic and private 
sectors, including the Association of Corporate Investigators (ACi) and the Association of Certified 
Fraud Examiners (ACFE).  
 
4.2  Launch of t he Integrity Line  and the OIO's case management system  
4.10.  A significant element of t he OIO's initiatives to promote an ethical climate was the  launch of 
the WTO's first whistleblowing line "the Integrity Line11" ("Voie vers l'Integrité " in French and  "Ruta 
a la Integridad" in Spanish) at a staff  Town Hall (titled "Speaking up Safely" ) on 4 November 202 2. 
The launch followed the adoption of whistleblowing provisions at the WTO (included in the new 
procedure for administrative investigations). The special town hall was supported by the Director -
General who presented opening remarks, and encouraged all staff, and particularly senior leaders, 
to be in attendance. The OIO was joined by the Support Network, to help raise awareness of routes 
for early resolution of interpersonal conflicts to prevent their escalation to prohibited conduct.  
 
4.11.  The Integrity Line is a secure online platform available to staff and external  parties for 
confidential reporting of unethical conduct, including abuse of authority, breaches of confidentiality, 
bribery, coercion, collusion, conflicts of interest, corruption,  data security breaches, discrimination, 
fraud, moral harassment, sexual harassment, theft and other suspected or alleged misconduct. The 
Integrity Line platform is managed by the OIO and hosted by a n external provider (Whispli). The 
platform is unconnecte d to the WTO systems and enables reporters (those reporting concerns) to 
communicate with the OIO confidentially,  including anonymously . 
 
4.12.  Since its launch in November 202 2, the Integrity Line was used 12 times, seven to report 
concerns and five to communic ate securely with the OIO once an intake had been raised in person . 
The preferred method of reporting was in person directly to the OIO, representing 90% of reports 
to the OIO from November 202 2 to September 2023 . 
 
4.13.  The Integrity Line platform  also hosts a secure case management system  to track and store 
investigative and other response activity . The OIO worked with the external provider to customise 
the case management system in alignment with its response plan process , described below (para 
4.14) . All inta kes (reports of potential alleged or suspected misconduct) whether reported directly 
to the OIO or via the Integrity Line, are logged, triaged and assessed.  
  
 
10 The acronym  for Lesbian, Gay, Bisexual, Transgender, Queer or Questioning, Intersex, and Ace 
(Asexual and more).  
11 https://oio -wto.whispli.com/speaksafe?locale=en  
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  4.3  Investigations, intake management, and other response activity  
4.3.1   The response plan or intake management process  
4.14.  The OIO completes p reliminary assessments for matters falling within its mandate that are 
reported within the relevant time limits in order to determine whether there is a legitimate basis to 
warrant an adminis trative investigation. Some intakes require only a summary  evaluation, while 
others require the collection of physical, digital and/or testimonial evidence. The OIO initiates an 
investigation where a preliminary assessment concludes that allegations or sus picions would be 
capable of constituting misconduct, and it is likely that an administrative investigation would reveal 
sufficient evidence to determine whether misconduct occurred. In some cases, the OIO refers matter 
falling outside its mandate (e.g. operational disagreements ) to other functions to implement non -
investigative routes to resolution. The OIO may also conduct inspections or other forms of 
assessment where linked intakes reveal potentially systemic issues in order to diagnose root causes. 
The OIO proposes remedial measures or recommendations that are tracked for implementation and 
effectiveness at preventing recurrence of potential misconduct.  
4.3.2   Intake data  
4.15.  The number of intakes nearly trebled from 2021 to 2022  (see Chart 2. below) . A further 
52 intakes were recorded between January 1 , 2023 and 22, September 2023. The reporting rate, 
(which is calculated as the volume of reports per 100 employees ) in 2022 was 6.64. One of the 
largest global benchmarking studies12 shows that across other organizations the reporting rate  
ranged from 0.63 to 12.7 in 2022 . This indicates that the WTO 's reporting rate  is near the mid -range 
of expected values . Increases in reporting from 2021 to 2022 are likely to be attributable to  a number 
of factors, including a change in recording practices,  increased awareness, accessibility of reporting 
channels and visibility of the OIO. In addition, several reporters expressed greater confidence in the 
new procedure for administrative investigati ons, which helps to ensure better preservation of the 
integrity  of the investigative process (through less opportunity for tip off and retaliation).  
 
Chart 2 Number of Intakes by year (*to 22 September 2023)  
 
 
4.16.  In 2022, the majority of concerns raised were historical (dating back over two years from the 
first occurrence) and several were matters that could not constitute misconduct. In 2023, more 
concerns are being reported in a timely manner, which is an encoura ging trend. A steady reporting 
rate can reflect staff vigilance and commitment to working in an ethical environment. However, 
trends in recurrence of particular type of misconduct can signal a need to address matters through 
effective deterrence.  
 
4.17.  Only 7% of all intakes received in both 2022 and 2023 (to 22 September 2023) were 
anonymous  to the OIO . This is a significantly small number when compared with global 
 
12 NAVEX, 2023 Risk & Compliance Hotline & Incident Management Benchmark Report , based on 
3,430  organizations  -including some international organisations - that received a total of 1.52 million individual 
reports.  
WT/BFA/W/651  
 
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  benchmarking statistics13 which show that 56% of concerns in 2022 were reported anonymously. 
Anonymous reporting levels can reflect potential fear of retaliation or mistrust in the internal justice 
systems of an organisation. However, the OIO found that half of all allegations raised anonymously 
were based solely on hearsay, erroneous perceptions, or had been raised in bad faith. This signals 
a need to improve awareness of the need to have a reasonable basis when reporting concerns, as 
well as to increas e deterrence (including disciplinary measures) for bad faith reports.  
 
4.18.  The OIO conducted a detailed analysis of the intake categories, as per the chart below. It is 
important to note that intake categories reflect reported matters, not substantiated allegations or 
suspicions . The majority of reported concerns related to moral  harassment (39%),  followed by fraud 
(9%) and matters categorised as "other" (9%) that are not prima facie consistent with a misconduct 
type, for example interpersonal differences , disagreements about operational matters,  and 
perceived unfairness in perfor mance management  or in promotions exercises . 
 
Chart 3 Intakes recorded per category (21 October 2022 -22 September 2023)  
 
 
 
 
4.19.  Some notable trends include:  
 
i. A 78% decrease in reported theft from 2022 to 2023, potentially attributable to 
deterrence and awareness raising activity ; 
ii. The number of breach of confidentiality concerns reported either as a main allegation  
or suspicion type or linked to an allegation  or suspicion doubled  from the last reporting 
period, signalling a trend in incr eased vigilance against unauthorised information 
sharing and leaks ; 
iii. The number of sexual harassment reports (which are mostly historical) have increased 
by 67%, from 2022 to 2023, potentially due to increased awareness and outreach 
activity ; and  
iv. The increa se in investigations has also led to greater reporting of retaliation concerns.  
 
13 NAVEX, 2023 Risk & Compliance Hotline & Incident Management Benchmark Report . 
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  4.20.  In the period from 1 January 2022 to 22 September 2023, a total of 76 intakes were assessed 
and closed. Of these, 57% were not matters capable of constituting misconduct, 20% lacked 
sufficient evidence to assess further, 16% were concerns raised in good faith but were based on 
misinformation or misunderstanding, and 7% were false allegations.  
 
4.3.3   Investigations and other response activity  
4.21.  The OIO has sole responsibility for investigating alleged violations of any WTO norm applicable 
to staff members, irrespective of the nature of their contracts, and for transmitting to the Director -
General14 the results of such investigations . 
 
4.22.  In the period 21 October 202 2 to 2 2 September 2023 , the OIO launched 1 1 investigations  
(nearly three times  the number of investigations reported in the previous report to the CBFA) of 
which two are now closed: one was unsubstantiated15 and the other substantiated  misconduct  which 
resulted in recommendations to a n external  party. The OIO  also concluded an investigation reported 
in the previous OIO report to the CBFA - this was also unsubstantiated. The current substantiation 
rate for concluded cases from 2021 -2023 is 33%  compared with g lobal benchmarks of 41%. The 
substantiation rate is based on a small number of cases so it is not possible to draw reliable 
inferences from this metric, however a common finding across the unsubstantiated cases is the 
raising of allegations based on misund erstandings and misinformation.  
 
4.23.  Wherever possible and appropriate, the OIO implemented a response action before closing 
intakes that did not result in investigations (see 4.20.  above) including: making referrals to other 
functions (e.g. management, HRD, Security), discussing other routes to resolution with the reporters 
(e.g. consideration of mediation), or taking ot her preventive steps, including having deterrent 
conversations.  
 
4.4  Internal Audits and other assurance activity  
4.24.  In line with the OIO's  Internal Audit Plan for 2023 -2024, the OIO is finalising an audit into 
sick leave management . As previously reported, initi al obstacles in retrieving systems held data led 
to an expansion of audit's scope  to include a n anonymous  perceptions -based survey sent to all staff 
on sick leave . Insights from over 200 respondents will help shape recommendations to improve 
policies and p rocesses.  
4.25.  The OIO conducted several spot checks into requests for " outside activiti es" (defined as "any 
activity that is not included within the scope of a staff member's job description or any duties 
otherwise assigned to the staff member…")16. An audit focusing on  controls to prevent conflicts of 
interest and strengthening the outside activities declaration  and approval  process es will commence 
in October 2023.  
4.26.  As previously reported to the CBFA in May 2022, t he OIO launched the  Internal Control 
Framework  for the Secretariat . 
4.27.  The OIO continued m onitor ing the implementation of internal audit recommendations (based 
on input collected from the concerned Divisions) . The OIO also enjoys a collaborative relationship 
with the External Audit ors and suppor ts the follow up of its  recommendation s. 
4.5  Inspections17, risk assessments, and other oversight activities  
4.28.  The OIO conducted one inspection and three risk assessments, resulting in a number of 
recommendations for the Secretariat , most of which have been implemented , are in progress , or are 
being considered .  
 
14 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.  
15 "Substantiated" is defined as "Reports that when investigated prove to be correct or partially correct 
as reported", while "Unsubstantiated" is defined as "Reports that when investig ated prove to be inaccurate as 
reported or reports that cannot be proven to be true", from  NAVEX, 2023 Risk & Compliance Hotline & Incident 
Management Benchmark Report . 
16 Administrative Memorandum No. 950/Rev.2, OFFICE (04)/12 Rev, 2 "Performance of Outside 
Activities and Acceptance of Remuneration from Outside Sources", of 18 May 2004,  
17 Administrative Memorandum No.974 – Office of Internal Oversight , OFFICE(15)/101, 
30 November  2015, para 6.c: "An Inspection is a review conducted on an ad hoc basis whenever there is a WT/BFA/W/651  
 
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  4.29.  The Secretariat is progressing in several areas including : 
i. In the area of I nformation Security, the implementation of a robust Information 
Classification System to inform practice for protecting inter nal confidential 
information;  
ii. In the area of management, s trengthening the performance management process , 
updating job descriptions to reflect changing responsibilities, and ensuring that 
managers are evaluated for people management skills and ethical lea dership in 
addition to operational performance . 
5   INTERNAL OVERSIGHT ACTIVITY FOR  2022-2024 
5.1.  The OIO  has met several of its 2022-2024 priorities and will continue to focus on those that 
require sustained efforts, as well as evidence driven preventive and res ponsive  work.  
5.2.  The remaining  priorities for 2022 -2024 are as follows : 
 
1) The OIO will review the Internal Oversight Charter (i.e. Administrative Memorandum 
No.97418), defining the purpose, authority, and responsibility of the OIO. Once the 
Chief Risk and Compliance Officer is in post,  the OIO will assess and review its scope 
particularly with respect to its coverage of second line of defence elements (ethics, 
complia nce, risk and evaluation). 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 will be submitted to the Director -General and the CBFA for discussion and 
approval . 
2) The OIO will continue to work on increasing trust and visibility  through communication 
and outreach activities , reviving Divisional sessions, to be more effective at improving 
the WTO's ethical culture. The OIO will also continue collaborating with other Divisions 
and functions for the promotion and maintenance of a culture of integrity, diversity, 
equity and inclusion at the WTO.  
3) Until arrangements for an independent Ethics Office are set up, the OIO will deliver 
ethical leadership sessions to staff, starting with senior leaders in November 2023, and 
followed by people managers and those in positions of authority , given their special 
responsibility to lead by example.  
4) The OIO will work with the Support Network and the HRD on a programme of 
continuous communication to promote ethical behaviours and to raise awareness of 
the Integrity Line . 
5) In response to reporting trends, the OIO will continue to raise awareness of fraud, 
conflicts of interest, breaches of confidentiality, harassment and sexual harassment . 
If awareness campaigns are working effectively, this may be reflected in an increase 
in the number and type of intakes  that can be substantiated . The OIO will continue to 
monitor resourcing to meet the demand.  
6) The OIO will continue networking with other international organizations with the 
objective of sharing good practices and keeping each other apprised of the latest 
professional developments i n 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).  
7) The OIO will continue repor ting to the CBFA, every year, on the status of its  activities.  
 
strong indication that a  wasteful use of resources or poor management of performance has occurred. The 
review provides a diagnosis of the issues concerned an d proposes remedial measures. " 
18 Administrative Memorandum No.974  – Office of Internal Oversight, OFFICE(15)/101, 
30 November  2015.  WT/BFA/W/651  
 
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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  
ENMO   Ethics Network of Multilateral Organizations  
HRD  Human Resources Division  
IIA  Institute of Internal Auditors  
IPPF  International Professional Practices Framework  
IPSAS   International Public Sector Accountin g Standard  
ITTC  Institute for Training and Technical Cooperation (ITTC)   
JIU  Joint Inspection Unit  
LGBTQ+  Lesbian, Gay, Bisexual, Transgender, Queer or Questioning, intersex, asexual, and ace.  
OIO  Office of Internal Oversight  
RIAS  Representatives of In ternal Audit Services  
RIS  Representatives of Investigations Services  
TPRD   Trade Policies Review Division  
UN  United Nations  
WTO  World Trade Organization  
 
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