INTERNAL AUDITOR S REPORT
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1 INTERNAL AUDITOR S REPORT BOARD MEETING Simon Lamb, Audit and Investigations June 2015, Geneva Reach every child
2 Perspective: Reporting to the Board and AFC regularly on risk Significant focus on developing the institution of audit in Gavi Determining adequacy of resourcing has been a recurrent theme Key developments June 2013 identification of key processes to be established June 2014 confirmation that key processes operative December approval for enhancement of the audit function Implementation Reorganisation (1 February): separation of activities into 3 lines of defence, and augmentation Creation of dedicated new functions in Audit, with enhanced resourcing Recruitment of 11 new positions: 2 in place, 7 confirmed to join, 2 on-going Development of processes to support the new functions Revision of Audit Terms of Reference: AFC/Board approval, late 2015 External Quality Assessment: developing implementation plan 2
3 PC EQA Scorecard Overall Rating Partially Conforms GC Generally conforms PC Partially conforms NC Does not conform NA Not applicable / Not assessed Attribute Standards GC PC NC NA Reference Purpose, Authority, and Responsibility GC O9 & S5: TOR revisions Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter GC S5: TOR revisions Independence and Objectivity GC Organizational Independence GC S5: TOR revisions Direct Interaction with the Board GC Individual Objectivity GC Impairment to Independence or Objectivity PC O4: Whistle-blower/ Fraud Proficiency and Due Professional Care GC Proficiency GC Due Professional Care GC Continuing Professional Development GC Quality Assurance and Improvement Program PC O5 & S8: Ext/Self Ass & Rptg Requirements of the Quality Assurance and Improvement Program PC O5 & S8: Ext/Self Ass & Rptg Internal Assessments GC External Assessments PC O5 & S8: Ext/Self Ass & Rptg Reporting on the Quality Assurance and Improvement Program NC O5 & S8: Ext/Self Ass & Rptg Use of "Conforms with the IPPF" NA Disclosure of Nonconformance NA Performance Standards GC PC NC NA Managing the Internal Audit Activity PC O1 & O2: Execution & Appetite Execution of the Annual Audit Plan PC O1 & S7: Risk based plan/ Cnsltg Communication and Approval GC Resource Management PC O2: Risk appetite/audit coverage Policies and Procedures GC S6: Audit Manual Coordination GC S2: Assurance Mapping Reporting to Senior Management and the Board GC S3: ET Meetings External Service Provider NA Nature of Work GC Governance GC Risk Management GC Control PC O1: Execution of the Audit Plan Engagement Planning PC O6: Engagement planning Planning Considerations PC O6: Engagement planning Engagement Objectives PC O6: Engagement planning Engagement Scope PC O6: Engagement planning Engagement Resource Allocation GC Engagement Work Program PC O6: Engagement planning Performing the Engagement GC Identifying Information GC Analysis and Evaluation GC Documenting Information PC O7 & O8: Documentn & Retn Engagement Supervision NA Communicating Results GC Criteria for Communicating GC S4: Report Rating & Achievemts 2420 Quality of Communications GC S1: Public Release & Timeliness 2421 Errors and Omissions NA 2430 Use of Conducted in Conformance with the IPPF NA 2431 Engagement Disclosure of Nonconformance NA 2440 Disseminating Results GC S1: Public Release & Timeliness Overall Opinions GC S4: Report Rating & Achievemts 2500 Monitoring Progress PC O3: Monitoring action plans 2600 Resolution of Senior Management s Acceptance of Risks NA Code of Ethics GC 3
4 PC EQA Scorecard Overall Rating Partially Conforms GC Generally conforms PC Partially conforms NC Does not conform NA Not applicable / Not assessed Attribute Standards GC PC NC NA Reference Purpose, Authority, and Responsibility GC O9 & S5: TOR revisions Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter GC S5: TOR revisions Independence and Objectivity GC Organizational Independence GC S5: TOR revisions Direct Interaction with the Board GC Individual Objectivity GC Impairment to Independence or Objectivity PC O4: Whistle-blower/ Fraud Proficiency and Due Professional Care GC Proficiency GC 1. Foundations Due Professional Care GC Continuing Professional Development GC Quality Assurance and Improvement Program PC O5 & S8: Ext/Self Ass & Rptg Requirements of the Quality Assurance and Improvement Program PC O5 & S8: Ext/Self Ass & Rptg Internal Assessments GC External Assessments PC O5 & S8: Ext/Self Ass & Rptg Reporting on the Quality Assurance and Improvement Program NC O5 & S8: Ext/Self Ass & Rptg Use of "Conforms with the IPPF" NA Disclosure of Nonconformance NA Performance Standards GC PC NC NA Managing the Internal Audit Activity PC O1 & O2: Execution & Appetite Execution of the Annual Audit Plan PC O1 & S7: Risk based plan/ Cnsltg Communication and Approval GC Resource Management PC O2: Risk appetite/audit coverage Policies and Procedures GC S6: Audit Manual Coordination GC S2: Assurance Mapping Reporting to Senior Management and the Board GC S3: ET Meetings External Service Provider NA Nature of Work GC Governance GC Risk Management GC Control PC O1: Execution of the Audit Plan Engagement Planning PC O6: Engagement planning Planning Considerations PC O6: Engagement planning Engagement Objectives PC O6: Engagement planning Engagement Scope PC O6: Engagement planning Engagement Resource Allocation GC Engagement Work Program PC O6: Engagement planning Performing the Engagement GC Identifying Information GC Analysis and Evaluation GC Documenting Information PC O7 & O8: Documentn & Retn Engagement Supervision NA Communicating Results GC Criteria for Communicating GC S4: Report Rating & Achievemts 2420 Quality of Communications GC S1: Public Release & Timeliness 2421 Errors and Omissions NA 2430 Use of Conducted in Conformance with the IPPF NA 2431 Engagement Disclosure of Nonconformance NA 2440 Disseminating Results GC S1: Public Release & Timeliness Quality - Overall Opinions Assurance/ GC S4: Report Rating & Achievemts 2500 Monitoring Progress PC O3: Monitoring action plans Improvement Programme 2600 Resolution of Senior Management s Acceptance of Risks NA Code of Ethics GC 3. Resourcing and Execution 4. Documentation 4
5 MOVING FORWARD EQA follow-up Developing EQA implementation plan: Incorporate in plan for further development of processes, especially for new functions Execute audits: Create a demonstrable track record Schedule further EQA Programme Audit - country and reimbursement update Collaboration with Global Fund Synergy: Challenged by different operating models Significant, regular interaction with the Office of the Inspector General, Risk, and Programmes team Whistleblower Reporting/Investigations Reporting facility operational, additional languages incorporated Facilitate reporting of meaningful concerns Organisational independence of Audit and Investigations 5
6 THANK YOU Reach every child
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