# What We Do

The OIG delivers independent oversight through three complementary functions:

## Assure and Safeguard

The Assurance function provides independent, evidence-based assurance over governance, risk management, internal controls and program implementation.

Audits remain a core component of the OIG's assurance work. Increasingly, however, the function is moving toward a more integrated assurance model that combines targeted OIG assurance with the systematic validation, coordination and leveraging of existing assurance mechanisms across the grant cycle. This approach reduces duplication, strengthens coverage, and enables more timely and risk-informed assurance for management and the Board.

The Assurance function seeks to:

- Assess whether key risks are effectively identified, managed and mitigated.
- Evaluate the effectiveness of governance, controls and assurance mechanisms.
- Provide objective, independent assurance to the Board and stakeholders.
- Identify emerging risks, systemic issues and assurance gaps requiring attention.
- Strengthen assurance coverage by validating, coordinating and leveraging assurance across the grant cycle.

## Deter and Detect

The Investigations function investigates allegations of fraud, corruption, abuse and other prohibited practices affecting Global Fund-supported programs and operations. The function combines timely, high-quality investigations with proactive screening, intelligence and detection activities. It works to identify wrongdoing, hold parties accountable, recover misused funds where appropriate, and strengthen integrity across the Global Fund partnership.

The Investigations function helps to:

- Detect and investigate fraud, corruption and abuse.
- Strengthen deterrence and accountability across the Global Fund partnership.
- Identify systemic vulnerabilities that enable misconduct.
- Protect Global Fund resources, programs and reputation.
- Generate insights that strengthen prevention, controls and future risk management.

## Advise and Strengthen

The Strategic Advice, Insights & Prevention (SAIP) function provides forward-looking advice, strategic reviews, risk intelligence and prevention-focused insights.

Distinct from assurance activities, SAIP helps the OIG respond to growing demand for objective, evidence-based advice that informs major organizational decisions, strengthens resilience and supports continuous improvement. The function brings together insights from assurance work, investigations, data analysis and external developments to identify emerging risks and opportunities before they materialize.

SAIP supports the Global Fund by:

- Delivering strategic reviews and advisory engagements.
- Providing data-driven risk intelligence and insight.
- Identifying emerging and systemic risks.
- Supporting fraud prevention and integrity initiatives.
- Generating forward-looking analysis to strengthen organizational resilience.
- Helping the organization anticipate and prepare for future challenges