Internal Audit

Internal audits provide an independent and objective assessment of WIPO’s business processes and systems, risk management, control and governance processes.
The Internal Audit Policy [PDF] and Internal Audit Manual [PDF] operationalize the Internal Oversight Charter by providing a comprehensive framework for planning and conducting assurance and consulting engagements.

Key framework documents

Advantages of conducting internal audits

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Objective assurance

Internal Audit provides independent and objective assurance and guidance to strengthen internal controls and support organizational resilience.
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Data-driven insights

Leveraging analytics and insights, Internal audit delivers data-driven assurance to strengthen governance, mitigate risks, and optimize performance.
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Risk-based approach

Through a risk-based approach, Internal Audit focuses on critical risks, delivering assurance that strengthens resilience and strategic decision-making.

Quality assurance

According to the Global Internal Audit Standards, and in line with the Internal Oversight Charter (IOC), the IAS, IOD has implemented a quality assurance and improvement program (QAIP) covering all aspects of internal audit, including periodic internal and external reviews and ongoing self-assessments.
The external assessment must be performed at least once every five years by a qualified, independent assessor or assessment team (Full External Assessment). The requirement for an external quality assessment may also be met through a self-assessment with independent validation. 

Internal audit reports

Title Documents Date
IOD GRC Opinion, Building Blocks: Testing of Key Organization Controls Report  March 2, 2026
IOD GRC Opinion, Building Blocks: Information Technology Information Security Section, Security and Information Assurance Division 
United Nations International Computing Centre (UNICC) 
Information and Communications Technology Department (ICTD) and Cloud Service Providers 		 January 30, 2026
IOD GRC Opinion, Building Blocks: Governance Strategic-level 
Organizational-level 
Risk Management 		 January 30, 2026
Audit of Five Procurement Risk Areas Report  January 28, 2026
Internal Audit of the Hague Registry Report  January 28, 2026
Internal Audit of WIPO Office in China Report  January 16, 2026
Audit of Investment Management at WIPO Report  November 21, 2025
WIPO Youth Engagement Process Review Report  May 26, 2025
Audit Report of PCT Translation Division Report  February 18, 2025
Internal Audit of WIPO Nigeria Office Report  December 19, 2024