Policy against FRAUD, THEFT, AND CORRUPT
PRACTICES
1 Purpose
1.1. The Policy Against Fraud, Theft, and Corrupt Practices forms a part
of the WTO's Internal Control Framework.
1.2. The purpose of the Policy Against Fraud, Theft, and Corrupt
Practices (referred to in this document as the "Policy") is to set
out the WTO Secretariat's approach to the prevention and detection of, and
response to, incidents of fraud, theft, and corruption applicable to all its
activities.
1.3. The Policy implements the principles set out in the WTO Staff Regulations,
Staff Rules, Financial Regulations, and Financial Rules, and complements the
Procedure for Administrative Investigations and the Internal Control Framework
for the WTO Secretariat.
2 General
principles
2.1. Fraud, theft, and corrupt practices go against the WTO's core values
and the requirement for all its staff members and persons with contractual
arrangements with the WTO to act with integrity. Integrity is defined as "honesty, truthfulness, and freedom
from corrupting influences". Fraud,
theft, and corrupt practices damage the WTO's mandate and objectives by depleting
resources, impeding effective governance, and undermining internal and public trust
and confidence.
2.2. The WTO promotes
a culture of integrity wherein fraud, theft, and corrupt practices are not
tolerated. Proven incidents of fraud, theft, or corrupt practices by staff members
are treated as misconduct and subject to disciplinary measures, including
dismissal. The WTO will take decisive measures in accordance with the
applicable legal framework in relation to any contracts/agreements with third
parties who commit fraud, theft, or corrupt practices. Intentional failure by
WTO personnel to report a known suspicion of fraud, theft, or corrupt practice
may also be treated as misconduct.
3 Definitions and
examples
3.1. Fraud is defined as "any act or
omission whereby an individual or entity knowingly or recklessly misleads,
misrepresents, conceals, or fails to disclose a fact: (a) in order to obtain an
undue benefit or advantage for themselves, or another party; and/or (b) in such
a way as to cause an individual or entity to act, or fail to act, to their
detriment, including causing a loss or exposing another to a risk of loss. For
the avoidance of doubt, fraud includes abusing one's position of trust for
personal or financial gain." Fraudulent practices include any act
of fraud, money laundering, and financing of terrorism. Examples of fraud and
fraudulent practices include, but are not limited to:
Knowingly or
recklessly,
a._
forging documents, recording
false entries in WTO systems or making false statements to obtain a financial
or other benefit for oneself or another/others;
b._
claiming benefits, entitlements
and exemptions to which one is not entitled through providing forged, false or
misleading information, or deliberately withholding information including not
reporting a change in circumstance;
c._
submitting forged or altered
documents in support of purchase orders or expenses, or claiming personal
expenses as work-related expenses;
d._
manipulating financial
statements to intentionally create a false impression of the WTO's finances;
e._
forging the signature of a WTO
staff member or forging a document (including using the WTO official seal,
stamp, or logo) purporting to be from the WTO or inappropriately using
delegated authority to induce a party within or outside the WTO to act;
f._
using another’s IT identity or
password, or creating false identities/passwords, without consent or authority
to access information, manipulate WTO processes, or cause the approval or
denial of actions;
g._
misrepresenting WTO employment
status to obtain a benefit, e.g. from another inter-governmental organization,
a government or a private sector entity;
h._
plagiarising, i.e. presenting
the work or ideas from external sources as one's own work or the work of the WTO
/ Secretariat without crediting/citing the source, or presenting the work from other
internal sources as one's own work without crediting/citing the source;
i._
falsely claiming to be working
when using work time for non-work-related activities without authorisation;
j._
deliberately failing to record and
obtain approval for annual, sick or uncertified leave taken; or
k._
making misrepresentations,
including educational credentials, professional qualifications, or experience,
on a personal history form in the context of a job or promotion application.
3.2. Theft is defined as "the dishonest
or unauthorized appropriation of property (including, but not limited to,
assets, equipment, data, or intellectual property), funds, or financial assets
belonging to the WTO, staff members, or WTO Members with the intention of
permanently depriving the WTO, staff members, or Members." Examples of
theft include, but are not limited to:
a._
Deliberately misappropriating WTO
assets, (e.g. IT equipment), or failing to return WTO assets on loan; or
b._
Misusing WTO equipment for
personal use beyond incidental use (e.g., billing the WTO office phone for
personal phone calls).
3.3. Corruption is defined as "the abuse
of power or authority for personal or private gain." Corrupt practices
include all forms of corruption, bribery, coercion, or collusion. Examples of
corrupt practices include, but are not limited to:
a._
Requesting, receiving, or
agreeing to receive anything of value (e.g. entertainment, hospitality, or
other inducement) from another entity or person in exchange for or as a thank
you for favourable contracts or contract terms;
b._
offering anything of value (e.g.
entertainment, hospitality, or other inducement) to another entity or person,
in exchange for or as a thank you for favourable contracts, contract terms, or
to influence processes, evaluations or decisions;
c._
offering a job, internship,
consultancy, or nominating a person for promotion in return for anything of
value (e.g. a gift, reference or recommendation letter, hospitality, preferential
treatment, or other inducement);
d._
intentionally, recklessly, or
carelessly breaching confidentiality obligations for personal (including
professional) gain;
e._
offering excessive or
inappropriate hospitality or entertainment to another entity or person in
return for a career opportunity (e.g. job position, speaking, or travel opportunity);
f._
abusing one's position of trust
within the WTO – for example through the unauthorized sharing of confidential
information – to obtain personal or professional favour or advantage; or
g._
colluding with WTO personnel or
third party to cover up misconduct in exchange for a favour or other inducement
or requiring WTO personnel or another entity or person to cover up misconduct
through coercion.
3.4. The WTO recognizes that undeclared and unmanaged conflicts of
interest create a risk of corrupt practices. The WTO is committed to
addressing conflicts of interest through robust internal controls, and to
setting up, implementing, and continuously improving an effective conflict of
interest (including Outside Activities) declaration and management programme,
procurement and financial controls. Examples of conflicts of interest that
should be declared to avoid the risk of corrupt practices include, but are
not limited to:
a._
a staff member participating in
or influencing a process that awards a consultancy to a consultant who is a
relative or in a close personal relationship;
b._
a staff member influencing the
recruitment of a candidate who is a relative or in a close personal
relationship;
c._
a manager who is in a close
personal relationship with a staff member in the manager's reporting line;
d._
a staff member who is in a
close personal relationship with a staff member who authorizes the staff
member's expenses, benefits, or other entitlement;
e._
a staff member awarding a
contract to a third party in which the staff member has a financial interest or
with whom the staff member has a close personal relationship;
f._
a staff member being a
shareholder of an entity or organisation that compromises the staff member's integrity
as an international civil servant; or
g._
a staff member accepting
instructions to work with or for another entity or organisation on WTO-related
matters without authorization.