TAILIEUCHUNG - Internal Audit and Oversight Division Internal Audit Section

Logical access control systems can be customised although this can have a significant effect on the security of the IT system. The customisation is achieved by a series of parameters or values which determine how the software will work, . how many logon attempts will a user be allowed? Exits are also included which enable an organisation to develop its own logical access controls code. The administration of logical access control is particularly important. Specifically, it is advisable to segregate the administration of logical access control from other operational activities and to provide for regular checking of the administrator’s activities, . the independent review of audit trails. A key issue of. | WIPO WORLD INTELLECTUAL PROPERTY ORGANIZATION Internal Audit and Oversight Division Internal Audit Section Internal Audit Strategy 2012-2015 Internal Audit Strategy 2012-2015 TABLE OF CONTENTS PAGE 1. BACKGROUND 1 2. THE PURPOSE OF THE INTERNAL AUDIT STRATEGY 1 3. STRATEGIC OBJECTIVES OF INTERNAL AUDIT SECTION 1 4. AUDIT PLANNING PROCESS 2 5. QUALITY CONTROL AND ASSURANCE 2 6. REVISION 2 Internal Audit Strategy 2012-2015 I. BACKGROUND 1. In 2007 the Internal Audit and Oversight Division IAOD developed a strategy document to set out the framework for internal audit activities at the World Intellectual Property Organization WIPO . After the reorganization that took place within IAOD in 2008 the Audit Strategy has been revised and kept up-to-date by the Internal Audit Section IAS . II. THE PURPOSE OF THE INTERNAL AUDIT STRATEGY 2. The purpose of the internal audit strategy is to put in place a strategic approach which enables the Internal Audit Section to provide the DG the Member States and other stakeholders with an independent and objective assessment of the organizations business processes and systems risk management control and governance processes. 3. The audit strategy aims to define the priorities of the Internal Audit Section which are aligned with the WIPO s strategic goals and objectives in order to provide high quality audit services in line with the internationally recognized standards guidance and other best practice. III. STRATEGIC OBJECTIVES OF INTERNAL AUDIT SECTION 4. The strategic objectives for the IAS are to increase the value added through internal audits to the Organization s structures systems and processes and improve operational effectiveness and efficiency by . Aligning the audit work plans and other oversight activities with the WIPO s Strategic Objectives and Plans . Providing adequate audit coverage of WIPO s strategic business initiatives and high risk areas as determined in the risk assessment exercise each very high risk area .

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