Audits and Investigations

Through audits and investigations, the Office of the Inspector General (OIG) promotes good practice, reduces risk and reports on fraud and abuse.

 

 

All OIG activities are conducted in accordance with its charter and applicable international professional standards. The OIG reports on all its activities in the interests of transparency and accountability.
The results of its work are published on the Global Fund website

 

Assurance and Advisory

Investigations
 
Country and Thematic Audits
  
Internal Audits
  
Value for Money Audits
  
Advisory Reviews
  
Complaint-led Investigations
  
Proactive Investigations
  
Counter-fraud Activities

Agreed Management Actions and Recommendations

Assurance and Advisory Services 

OIG’s Assurance and Advisory Services focus on delivering four main products. 

Governance, Risk Management and Controls (GRC) Assurance   

  • Country and Thematic Audits examine reviews of Global Fund grants to individual countries and thematic reviews of country level activities. These audits seek to assess the design, implementation and effectiveness of key controls, the broader risk environment and governance framework around country level implementation of grant activities. These audits focus on key risk areas including, but not limited to, financial management, governance and oversight, programmatic implementation, monitoring and evaluations processes and procurement and supply chain.

  • Internal Audits assess Global Fund Secretariat processes, controls, systems, activities and approaches. These audits seek to assess the design, implementation and effectiveness of key controls, the broader risk environment and governance framework. These audits can be broad in scope and strategic in nature or focused on operational processes and implementation.

Value for Money (VfM) Assurance 

  • Value for Money Audits aim to assess the extent to which Global Fund investments are generating their intended results and achieving value for money through the Global Fund defined VfM dimensions of economy, efficiency, effectiveness, equity and sustainability.

Advisory 

  • Advisory Reviews support the Global Fund’s mission by generating strategic insight and recommendations to help the organization maximize impact and efficiency. Distinct from our audits and investigations, the demand for advisory review is driven by our clients, typically Secretariat management, with the OIG providing objective and independent analysis. Our output typically includes analytical assessments, collecting best practices and benchmarks, outlining strategic recommendations for future improvements, and setting out a roadmap to implement change.

Methodology

OIG audit engagements are risk-based, and do not cover every business process, organizational unit or country supported by the Global Fund. Audits are selected based on a comprehensive risk assessment and a prioritized use of audit resources. In addition, each audit is supported by an engagement-level risk assessment, which is performed to ensure a focus on the most important residual risks.

Stakeholder Engagement Model for Audits
ENGLISH or FRENCH

 

How We Audit

HowWeAudit

Investigations

OIG Investigations focus on delivering three products. 

  • Complaint-led Investigations identify alleged fraud, abuse, misappropriation, corruption and mismanagement (collectively, “fraud and abuse”) within Global Fund financed programs and at the Global Fund Secretariat.

  • Proactive Investigations are designed interventions that use intelligence and data to initiate OIG-led investigations or integrity reviews where no allegations have been received but the risk of fraud is found to be high. The result may be findings of fraud and corruption, but other outcomes include the opportunity to address fraud vulnerabilities and mitigate risk.

  • Counter-fraud Activities identify systemic weaknesses providing opportunities for fraud and abuse in Global Fund financed programs and operations and make recommendations on changes that it can make to its grant management practices addressing them. The related activities include workshops, training and similar sensitization events.

Methodology

For investigations, when identified and reported, all allegations and complaints of fraud and abuse are triaged through a case intake process and assessed for credibility, verifiability and materiality. Those that meet all three criteria and that are within the OIG mandate are generally investigated by the OIG, which focuses its activities on high priority wrongdoing and misconduct.

Stakeholder Engagement Model for Investigations
ENGLISH or FRENCH

 

How We Investigate

HowWeInvestigate

 

Agreed Management Actions and Recommendations

Agreed Management Actions are a set of corrective measures negotiated and agreed between the OIG, Global Fund secretariat and/or grant recipients to address key risks and gaps identified through OIG audits and investigations in the fight against AIDS, tuberculosis and malaria.

The Global Fund Secretariat is responsible for the implementation of Agreed Management Actions, which are timebound, and OIG staff are assigned to follow up on them continuously.

For the Advisory reviews, the OIG provides Recommendations.


 

REPORT FRAUD AND ABUSE