Approved by the Board in March 2014, the Office of the Inspector General has a comprehensive communications strategy that, as stated in its charter, “ensure(s) its activities raise awareness of identified risks in Global Fund programs”.
There are five objectives for the Office of the Inspector General’s communications:
The Office of the Inspector General reports on all its activities in the interests of full disclosure, accountability and transparency. All its reports are published in full.
The Office of the Inspector General communicates its finding through three core products:
Audit and investigation reports consist of key information arising from assurance and investigative work. They include corrective actions agreed with the Secretariat to improve Global Fund processes and systems; these actions are then tracked monthly with the Global Fund’s Management Executive Committee.
Audit reports include a four point rating system as follows:
|Effective||No issues or few minor issues noted. Internal controls, governance and risk management processes are adequately designed, consistently well implemented, and effective to provide reasonable assurance that the objectives will be met.|
|Partially Effective||Moderate issues noted. Internal controls, governance and risk management practices are adequately designed, generally well implemented, but one or a limited number of issues were identified that may present a moderate risk to the achievement of the objectives.|
|Needs significant improvement||One or few significant issues noted. Internal controls, governance and risk management practices have some weaknesses in design or operating effectiveness such that, until they are addressed, there is not yet reasonable assurance that the objectives are likely to be met.|
|Ineffective||Multiple significant and/or (a) material issue(s) noted. Internal controls, governance and risk management processes are not adequately designed and/or are not generally effective. The nature of these issues is such that the achievement of objectives is seriously compromised.|
The Office of the Inspector General has mapped out key engagements and interactions with the Global Fund’s main stakeholders during the audit and investigative process in the Stakeholder Engagement Models available below. These models are designed to ensure the right people know about the risks facing Global Fund financed programs and the necessary safeguards are in place before publication of any Office of the Inspector General report.
The activities of the Office of the Inspector General conform to the International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors and the Uniform Guidelines for Investigations of the Conference of International Investigators. The Office of the Inspector General’s activities are reviewed on a regular basis by an external quality assurance provider to ensure that the highest standards are maintained.