Office of the Inspector General

External Quality Assessment Confirms Continued Excellence of the OIG’s Audit and Investigations Units

02 September 2025

In line with the Office of the Inspector General’s (OIG) Charter, which mandates periodic independent reviews against prevailing international standards and best practices, the OIG continues to exceed expectations by undergoing external assessments every three years—surpassing the five-year minimum required by international standards. The most recent assessments were conducted between late 2024 and early 2025 by IFACI (Institut Français de l'Audit et du Contrôle Internes) an independent firm appointed in consultation with the Audit and Finance Committee, with results finalized in May 2025.

Main Findings

Investigations Unit

  • The Investigations Unit received the highest rating of “generally conforms” with the Conference of International Investigators (CII) Uniform Guidelines for Investigations. The assessors concluded that the Investigations Unit operates at “Level 5 – Optimized” maturity, the highest possible level, reflecting a process that is defined, efficient, standardized, and continuously improving.

The assessment praised the unit as a “highly professional, well-resourced, comprehensively certified/trained team” that contributes significantly to the Global Fund’s strategic goals, particularly in reinforcing donor confidence and upholding the organization’s zero-tolerance policy toward fraud, corruption, and sexual exploitation and abuse.

Notable developments since the last assessment include the transition of the Intake and Screening function to the Professional Services Unit in 2023, the appointment of a new Head of Investigations in July 2023, and the recruitment of a Senior Officer for Investigation Evidence and Standards in 2025.

Audit Unit

  • The Audit Unit also received the highest possible rating of “generally conforms” with the Global Internal Audit Standards (GIAS), under the newly introduced 2025 framework. The unit was found to be “generally achieving all 15 principles” of the IIA’s Principles Effectiveness Framework, qualifying it for IIA Quality Certification.

The Audit Unit’s maturity was assessed as “Optimized”, reflecting its strategic alignment, operational discipline, and proactive use of technology. The assessors highlighted the unit’s robust risk-based planning, strong stakeholder engagement, and effective quality assurance mechanisms.
Stakeholders commended the Audit Unit for its independence, professionalism, and value-added services, while also encouraging clearer criteria for advisory versus assurance engagements and enhanced timeliness in report finalization.

Areas for Improvement and Action Plans

Both assessments identified opportunities for continuous improvement, and the OIG has developed action plans to address them:

Investigations Unit

  • Amend the OIG Terms of Reference to explicitly include the prevention, detection, and investigation of “waste.”
  • Enhance documentation management systems and internal performance monitoring, including the integration of AI tools.
  • Address feedback from whistleblowing perception surveys and refine the Stakeholder Engagement Model to reduce investigation timelines.
  • Refresh the IU Strategy to reflect the evolving global context and operational risks.

Audit Unit

  • Enhance the Internal Audit Strategy by making objectives SMART and aligning them with the new 2025 standards.
  • Improve the timeliness of audit report finalization and continue monitoring through the Stakeholder Engagement Model.
  • Expand training on applicable laws and data protection policies, and improve documentation of training records.

The external quality assessments reaffirm the OIG’s commitment to excellence, transparency, and continuous improvement. The full reports were submitted to the Audit and Finance Committee of the Board of the Global Fund and are now publicly available.

  • The Global Fund Audit Unit - IIA Quality Assessment Report
    download in English
  • The Global Fund Investigation Unit - IIA Quality Assessment Report
    download in English