Document :

ITU-SG�CWGFHR14� Contribution� 11

Title :

ITU forensic review-Final report on the initial examination

Date :

2021-09-10

Source :

SG

Meeting :

2021-09-20

Access :

Restricted to TIES users�[ITU-SG]

Abstract :

In Decision 613, adopted at Council 2019, the Council instructed the Secretary-General (i) to
mandate an external enterprise specialized in financial crime investigations with carrying out a
forensic audit in order to identify any instances of fraud or other financial misconduct over the
course of the past 10 years as well as (ii) to ensure that the audit determines whether the
organisation has suffered further loss or injury in addition to the known case of fraud in the ITU
Regional office for Asia and the Pacific. The IMAC was consulted, prior to tendering, to prepare the
Terms of Reference for the external enterprise, to ensure that it takes into account vulnerabilities
of the organisation to fraud. The initial examination was undertaken by PwC between January 2021
and September 2021.
The final report on the initial examination is presented for CWG FHR consideration.