Communications
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The Office of the Inspector General implements 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:
- To ensure the right people know about the risks facing Global Fund-supported programs
- To foster a culture of full transparency and accountability
- To engage with key stakeholders and put in place necessary safeguards
- To ensure its core products have maximum impact
- To establish the best channels of communications for both publishing findings and encouraging whistle-blowers to speak out
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.
Core Products
The Office of the Inspector General communicates the results of its work through assurance, investigation and advisory products, and through reporting to the Audit and Finance Committee and the Board, providing independent oversight, strategic insight and actionable recommendations to strengthen organizational effectiveness and accountability.
The OIG's core products include:
- Assurance Reports – Independent assessments of governance, risk management, internal controls and program implementation, including Country audits and other assurance engagements.
- Investigation Reports – Findings arising from investigations into fraud, corruption, abuse and other wrongdoing affecting Global Fund-supported programs and operations.
- Advisory Reports and Strategic Reviews – Forward-looking advisory engagements and Strategic Review that provide objective analysis, strategic insights and recommendations to strengthen organizational performance, resilience and risk management.
- Board and Committee Reports – Regular reporting to the Board and the Audit and Finance Committee on OIG activities, key findings, organizational risks and the implementation of agreed actions.
Beyond its formal reporting, the OIG delivers proactive integrity advice to the Secretariat and other key stakeholders by providing Insight Notes and Risk Intelligence Products - data-driven, prevention-oriented analyses that identify emerging risks, uncover trends, and inform opportunities for mitigation and continuous improvement.
Following Up on Recommendations (Agreed Management Actions)
Assurance and investigation reports typically include agreed management actions designed to strengthen governance, risk management, internal controls and program performance.
The OIG monitors the implementation of these actions and reports to the AFC and Board regularly on progress. This follow-up process helps ensure that identified risks are addressed, corrective measures are implemented effectively, and accountability is maintained across the organization.
Audit reports include a four point rating system:
| Rating | Description |
|---|---|
| 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. |
Stakeholders
The Office of the Inspector General maps out key engagements and interactions with the Global Fund’s main stakeholders during the audit and investigative process. These engagements and interactions are captured in the stakeholder engagement models available for download 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.
Policies and Professional Standards
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.