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Annex A - Annual Audit and Investigations report: Gavi Board meeting, June 2021
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Report to the Board
Board -2021 -Mtg -2-Doc C-Annex A
Annex A: Audit and Investigations - background
? In 2009 Gavi became an independent organisation (from UNICEF as ?hosting
body ?), and Gavi?s Internal Audit function was first established as a single person
activity . In December 2014 , with a growing need for assurance, the Board
approved the reconstitution of audit as the 13 -person Audit and Investigations (A&I)
function . A&I comprises the third line of defence being independent of Gavi?s core
activities and oversight functions and reports to the Board, which is achieved
through routine reporting to the AFC, and the Chief Executive Officer. Audits and
other reviews are co nducted against annual plans approved by the AFC, drawn
from a risk -based assessment of priority.
? A&I operates under a charter approved by the Board, (?Audit and Investigations
Terms of Reference?) which is reviewed and updated periodically . This sets out the
basis of operation of the function, its reporting relationship to the AFC and Board ,
and critically, the basis of its independence .
? The A&I function undertakes four main activities:
o Internal Audit which is an independent and objective assurance and consulting
activity to evaluate and improve the effectiveness of the organisation's risk
management, control, and governance processes.
o Programme Audit which conducts audits of programmes in -country to assess
whether: a) programmes are opera ting with appropriate systems and processes
in a manner consistent with the requirements of the Partnership Framework
Agreement (PFA) agreed between country and Gavi, and is sufficient to support
an independent and sustainable programme after transition fr om Gavi support;
b) Gavi support, including cash, vaccines and related supplies, have been used
as intended to provide value -for -money, considering both financial and
programmatic aspects.
o Investigations and Counter -Fraud which conducts an evidence -based
examination of possible misuse and other misconduct within Gavi, in Gavi -
supported programmes in -country, or which otherwise impact upon the
organisation. It undertake s preventive activities to minimise the risk of such
conduct occurring and/or impacting t he organisation.
o Whistleblower Reporting which receives reports from internal and external
sources , and follows up as appropriate, on potential concerns relating to
financial or programmatic misuse , sexual exploitation and abuse , or other
misconduct.
? While each audit or investigation provides insight in its own right on Gavi?s risk
exposure and its mitigation, the accumulation of the function?s body of work forms
an institutional knowledge base of risk and control.
