17 April 2018
The Office of the Inspector General’s Audit and Investigation Units underwent an independent external quality assessment by the accounting and business advisory firm Moore Stephens. In their reports, Moore Stephens concludes that the OIG’s Internal Audit activity is “generally conformant” with the Institute of Internal Auditor’s Standards for the Professional Practice of Internal Auditing and its Code of Ethics, the highest possible rating. The Investigations Unit also received the highest rating of “fully compliant” with the Uniform Guidelines for Investigations of the Conference of International Investigators in all six categories reviewed.
These reviews are in line with the OIG Charter which states that the OIG itself is subject to periodic independent reviews to be measured against prevailing international standards and best practices. The OIG carries out an annual self-assessment and a triennial external assessment.
Moore Stephens concluded that the OIG’s audit function is well-structured and progressive and expressed the opinion that the Audit Unit’s overall maturity level is optimized in all key areas Observations for improvement notably related to improvements to career and professional development management, and to ongoing improvements related to the presentation of country contexts and Global Fund span of control.
Similarly, for the OIG’s investigations function, Moore Stephens noted “constant improvement” and “a very positive culture within the team.” The auditors highlighted areas where progress was notable: the creation of standard operating procedures; the move from reactive investigations to increasingly proactive and intelligence-led reviews; and the anti-corruption initiative ‘I Speak Out Now!’. Among other recommendations, Moore Stephens suggested a clearer division between proactive and reactive investigations, and between simple and complex cases; and more collaboration with the Secretariat in the form of short-term secondments or informal meetings to encourage deeper understanding.
These reports are being made publicly available after their submission to the Audit and Finance Committee of the Board of the Global Fund at its 6th meeting in March 2018.
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The Office of the Inspector General safeguards the assets, investments, reputation and sustainability of the Global Fund by ensuring that it takes the right action to defeat AIDS, tuberculosis and malaria. Through audits, investigations and consultancy work, it promotes good practice, reduces risk and reports fully and transparently on abuse.
Established in 2005, the Office of the Inspector General is an independent yet integral part of the Global Fund. It is accountable to the Board through its Audit and Ethics Committee and serves the interests of all Global Fund stakeholders. Its work conforms to the International Standards for the Professional Practice of Internal Auditing and the Uniform Guidelines for Investigations of the Conference of International Investigators.
The Global Fund believes that every dollar counts and has zero tolerance for fraud, corruption and waste. Through its whistle-blowing channels, the Office of the Inspector General encourages all to speak out to report fraud, abuse and human rights violations that prevent Global Fund resources from reaching those who need them.