Document :

ITU-SG CL  Information Document  7

Title :

Working group on internal controls - Follow up to Council 2021 Working Group on Internal Controls - Follow up to Council 2021 Working Group on Internal Controls - Follow up to Council 2021

Date :

2021-03-03

Source :

SG

Meeting :

2021-06-08

Access :

Restricted to TIES users [ITU-SG]

Abstract :

A fraud perpetrated by a staff member in an ITU Regional Office was investigated in 2018 by ITU Internal Audit Unit (IAU). On 3 May 2019, the BDT Director set up an internal working group. The rationale for this working group is diverse: the fraud case in a regional office, the follow-up work undertaken by the Internal Audit Unit and the External Auditor, and the inspection work in the Regional/Area Office activities.
The internal working group to strengthen internal controls was tasked to:
Review the weaknesses in the processes exploited during the recent fraud case and the findings of the related Internal Audit and External Audit reports/letters;
Review the procedures for managerial oversight in the regional and areas offices, and in particular for programmes and projects;
Conduct a thorough risk assessment regarding the possibilities for fraudulent activity in the ITU regional and area offices;
Prepare an Action Plan to ensure that any deficiencies and associated risks are mitigated;
Accelerate the implementation of all related recommendations of the Internal Audit, External Audit and IMAC;
Promote ethical leadership and a ¡®zero tolerance for fraud¡¯ approach throughout the ITU HQ and the Regional and Area Offices;
Discuss measures to encourage a ¡°speak-up culture¡±.
This document contains an overview of actions undertaken by the working group to date.