During 2011 the Office of Internal Audit (OIA) issued two reports, one on cleaning and maintenance services and the second on security and safety activities. Their aim

was to assess the internal controls in place and the adequacy of the contract terms, compliance with the contract terms, the efficiency and effectiveness of operations and resources, the reliability and integrity of documentation, and to appraise the value for money received from the services provided.

Background on internal audit

The Office of Internal Audit (OIA) was created in March 2008 to undertake the independent examination and evaluation of the WTO’s financial and budgetary control systems and processes. The OIA makes recommendations for strengthening accountability, financial risk management, internal controls and governance processes, with the aim of ensuring that the financial resources made available to the WTO by its members are used efficiently and effectively to obtain the best value for money.

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SECRETARIAT AND BUDGET

Budget

www.wto.org/budget

Following the competitive exercise of October-November 2011, the WTO entered into a contract with a new provider for a three-year period effective from January 2012.

Audit recommendations specifically concerned with the performance of the previous provider have been closed and 19 recommendations with a potential influence on the new provider’s activities and contract management have been retained for further follow-up in 2012.

Security and safety activities audit

A report on security and safety activities was issued in November with 24 recommendations. Following a tendering process in 2009, the provider of security and safety services was contracted for a period of four years up to 31 August 2013.

The contract has well-spelled-out yardsticks or KPIs (key performance indicators) to measure the performance of the provider in different areas of operation.

Overall, some good internal controls were observed to be in place. But there were indications that the management and supervision of the operations could be enhanced to improve controls, mitigate any possible risks, improve efficiency and effectiveness and obtain better value for money from the provider.

Areas for improvement were: compliance with the terms and conditions of contract by both the WTO and the provider; the imposition of penalties for non-compliance; management, planning, supervision of operations and resources; consistency and reliability of documentation from the provider; and usage, storage and accountability of security and safety inventory and equipment.

Follow-up audits on the implementation of recommendations are scheduled to take place in 2012.

Delegation of authority

The OIA continued to work on a document outlining the delegation of authority within the WTO for the information and guidance of the WTO staff in fulfilling their obligations. The document was modified during the year to detail responsibilities falling under each delegated authority and hence a ‘delegation of authority, responsibility and accountability matrix’. Those with delegated authority are expected to exercise adequate control in carrying out the delegated functions and are answerable and accountable for their actions.

The document will be finalized in 2012 and will be updated continuously to incorporate information on new areas and future changes in authority, responsibility and approval levels.

Fraud policy

OIA, Legal Affairs and Human Resources have jointly produced a draft policy statement on ethics, fraud and other values and principles prescribed under the WTO code of conduct. The statement, with illustration through examples, will be circulated to staff after approval by management during the first half of 2012. More awareness training is foreseen for the second half of 2012.

Looking ahead

The OIA is planning to audit consultants in 2012 to verify controls in place during their selection and recruitment, evaluation of work done, payments and value for money and general compliance with administrative guidelines for the establishment of special service agreements.

The OIA will also handle any ad hoc audits. As is the usual practice, the OIA will also carry out follow-up audits to ascertain the implementation status of recommendations made in previous audits.

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ADP Anti-dumping Agreement

ASEAN Association of Southeast Asian Nations CARIBCAN Caribbean-Canada trade agreement CEB United Nations Chief Executives Board CTD Committee on Trade and Development DDA Doha Development Agenda

DSB Dispute Settlement Body DSU Dispute Settlement Understanding

EC European Communities

EIF Enhanced Integrated Framework

EU European Union

FAO Food and Agriculture Organization FDI Foreign direct investment

GATS General Agreement on Trade in Services GATT General Agreement on Tariffs and Trade GDP Gross domestic product

GIs Geographical indications

GPA Government Procurement Agreement

HS Harmonized System

ICC International Chamber of Commerce ILO International Labour Organization IPR Intellectual property rights IPU Inter-Parliamentary Union

ISO International Organization for Standardization ITA Information Technology Agreement

ITC International Trade Centre

ITTC Institute for Training and Technical Cooperation ITU International Telecommunication Union

LDCs Least-developed countries

MEAs Multilateral environmental agreements MERCOSUR Southern Common Market

MFN Most-favoured nation MIWI ‘Made in the World’

NAMA Non-agricultural market access NFIDCs Net food-importing developing countries NGO Non-governmental organization NTBs Non-tariff barriers

OECD Organisation for Economic Co-operation and Development

PLS progressive learning strategy PTAs Preferential trade arrangements RTAs Regional trade agreements

SCM Subsidies and Countervailing Measures SMEs Small and medium-sized enterprises SPS Sanitary and phytosanitary measures STDF Standards and Trade Development Facility SVE small, vulnerable economy

TBT Technical barriers to trade TNC Trade Negotiations Committee TPR Trade Policy Review

TPRM Trade Policy Review Mechanism TRIMs Trade-related investment measures

TRIPS Trade-related aspects of intellectual property rights UNCTAD United Nations Conference on Trade and

Development

WIPO World Intellectual Property Organization

0 is zero or became zero due to rounding.

Billion means one thousand million.

Minor discrepancies between constituent figures and totals are due to rounding.

Unless otherwise indicated, (i) all value figures are expressed in US dollars; (ii) trade figures include the intra-trade of free trade areas, customs unions, regional and other country groupings.

Note

This report covers the WTO’s activities in 2011. The word ‘country’ is frequently used to describe WTO members whereas a few members are officially ‘customs territories’, and not necessarily countries in the usual sense of the word.

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WTO website www.wto.org/

Further information about the organization and its activities can be found on the WTO website: www.wto.org

General information about the WTO is available in the following publications, which may all be downloaded free of charge from the website:

WTO in Brief

WTO in Brief provides a starting point for essential information about the WTO. Concise and practical, this short brochure is an ideal introduction to the WTO.

Understanding the WTO

An introduction to the WTO, what it is, why it was created, how it works, and what it does, Understanding the WTO has been written specifically for non-specialists. More comprehensive than WTO in Brief, this publication details WTO agreements, the dispute settlement process, the Doha Round of negotiations and many other issues.

10 Benefits of the WTO Trading System

From the money in our pockets and the goods and services that we use, to a more peaceful world – the WTO and the trading system offer a range of benefits, some well known, others not so obvious. Ten Benefits of the WTO Trading System tries to reflect the complex and dynamic nature of trade.

10 Common Misunderstandings about the WTO

Is it a dictatorial tool of the rich and powerful? Does it destroy jobs? Does it ignore the concerns of health, the environment and development? Emphatically no. Criticisms of the WTO are often based on fundamental misunderstandings of the way the WTO works. This booklet attempts to clear up ten common misunderstandings.

Online bookshop

Printed publications can be purchased through the WTO’s online bookshop: http://onlinebookshop.wto.org.

Many publications may be downloaded free of charge from the WTO website: www.wto.org.

You may register to receive free alerts when new titles become available.

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Vardhan; © WTO/Jay Louvion; © Alamy/seewhatmitchsee;

Pages 2, 4, 5, 8, 9, 12, 14, 16, 17, 18, 19, 23, 24, 35, 39, 113, 114, 115, 127, 130, 138: © WTO/Jay Louvion.

Pages 9, 39, 142, 144, 146: © WTO/Serge Marin-Pache.

Page 10 (clockwise from left): © Damien Knowles; © alexskopje;

Page 11 (clockwise from top): © WTO/Jay Louvion;

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