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The report explains engagement objectives, scope, and methodology, then summarizes engagement results covering background context, engagement outcomes, positive developments, and key observations with recommendations. It details ERM surveys, the ERM framework and risk appetite, governance and organizational structure, process and integration, ERM systems and tools, risk capabilities, and risk culture, including annexes and a table of recommendations.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/audit-of-enterprise-risk-management-internal-oversight-reports-iod-audit-engagement-note/242065/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/audit-of-enterprise-risk-management-internal-oversight-reports-iod-audit-engagement-note/242065.png","ImageObject",442,249,{"name":88,"@type":89},"Grenda","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-15","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the Enterprise Risk Management audit?","Question",{"text":109,"@type":110},"It assesses how efficient and effective risk management helps the organization achieve operational and strategic objectives, while improving value and sustainability.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Why are parts of the report withheld or redacted?",{"text":114,"@type":110},"Some sections were withheld or redacted on grounds of information security.",{"name":116,"@type":107,"acceptedAnswer":117},"Which main ERM areas are covered in the engagement results?",{"text":118,"@type":110},"The report covers ERM surveys; ERM framework and policy (including risk appetite); governance and organizational structure; process and integration; systems and tools; risk capabilities; and risk culture.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},242065,1791382346,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":12,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Audit of Enterprise Risk Management  \nInternal Overs ight Reports  \nIOD Ref: IA 2021-01 March 8, 2022  \nIOD Audit Engagement  \nNote: Parts of the original report were withheld or redacted on grounds of information security.  \nTABLE OF CONTENTS  \nLIST OF ACRONYMS.............................................................................................................3  \nEXECUTIVE SUMMARY .........................................................................................................4  \n1. BACKGROUND ...............................................................................................................6  \n2. ENGAGEMENT OBJECTIVES.........................................................................................8  \n3. SCOPE AND METHODOLOGY........................................................................................8  \n4. ENGAGEMENT RESULTS – OUTCOME(S) .....................................................................9  \n5. ENGAGEMENT RESULTS-POSITIVE DEVELOPMENTS ............................................ 10  \n6. ENGAGEMENT RESULTS-OBSERVATIONS AND RECOMMENDATIONS................. 11  \n(A) IOD SURVEYS ........................................................................................................ 11  \n(i) IOD Survey on ERM at WIPO ................................................................................... 11  \n(ii) IOD External Survey on ERM with United Nations Representatives of Internal Audit Services (UNRIAS) ......................................................................................................... 11  \n(B) ERM FRAMEWORK AND POLICY........................................................................... 12  \n(i) ERM Framework ...................................................................................................... 12  \n(ii) WIPO Risk Appetite.................................................................................................. 14  \n(iii) ERM Framework Self-assessment and Improvement mechanisms ............................ 16  \n(C) RISK MANAGEMENT GOVERNANCE AND ORGANIZATIONAL STRUCTURE .......18  \n(i) Risk Management Governance System .................................................................... 19  \n(ii) Risk Management Function-Comparison with other Organizations...........................22  \n(D) PROCESS AND INTEGRATION ..............................................................................24  \n(i) Risk identification and assessment ...........................................................................24  \n(ii) Developing Risk Responses .....................................................................................26  \n(iii) Monitoring and Follow-up..........................................................................................29  \n(iv) Statement on Internal Control ...................................................................................33  \n(v) ERM Integration with Results Based Planning...........................................................34  \n(E) ERM SYSTEMS AND TOOLS..................................................................................36  \n(i) Risk Registers..........................................................................................................37  \n(ii) Linkage of WIPO Risk Registers with other systems..................................................40  \n(F) RISK CAPABILITIES................................................................................................40  \n(i) Staff Risk Awareness ...............................................................................................41  \n(ii) Availability of Risk Information ..................................................................................44  \n(iii) Data Analytics Project...............................................................................................45  \n(G) RISK CULTURE ................................................................................","cbCaiebPZ4ly7nsH","https://ap.wps.com/l/cbCaiebPZ4ly7nsH","pdf",1965234,"English","# LIST OF ACRONYMS\n# EXECUTIVE SUMMARY\n# BACKGROUND\n# ENGAGEMENT OBJECTIVES\n# SCOPE AND METHODOLOGY\n# ENGAGEMENT RESULTS - OUTCOME(S)\n# ENGAGEMENT RESULTS - POSITIVE DEVELOPMENTS\n# ENGAGEMENT RESULTS - OBSERVATIONS AND RECOMMENDATIONS\n## IOD SURVEYS\n## ERM FRAMEWORK AND POLICY\n## RISK MANAGEMENT GOVERNANCE AND ORGANIZATIONAL STRUCTURE\n## PROCESS AND INTEGRATION\n## ERM SYSTEMS AND TOOLS\n## RISK CAPABILITIES\n## RISK CULTURE\n# TABLE OF RECOMMENDATIONS\n# ANNEXES","[{\"question\":\"What is the purpose of the Enterprise Risk Management audit?\",\"answer\":\"It assesses how efficient and effective risk management helps the organization achieve operational and strategic objectives, while improving value and sustainability.\"},{\"question\":\"Why are parts of the report withheld or redacted?\",\"answer\":\"Some sections were withheld or redacted on grounds of information security.\"},{\"question\":\"Which main ERM areas are covered in the engagement results?\",\"answer\":\"The report covers ERM surveys; ERM framework and policy (including risk appetite); governance and organizational structure; process and integration; systems and tools; risk capabilities; and risk culture.\"}]","Audit of Enterprise Risk Management - Internal Oversight Reports - IOD Audit Engagement Note | PDF",1789185330,31]