Audit and Investigations - Evaluates and helps strengthen processes relating to control, governance, and risk management
Audit and Investigations is an independent function designed to assist the management and stakeholders of Gavi, the Vaccine Alliance, in accomplishing its objectives. It comprises the following functions:
- Internal Audit is an independent, objective assurance and consulting activity designed to add value as well as improve the internal operations of Gavi. It brings a systematic and disciplined approach to evaluating and improving the effectiveness of the organisation's risk management, control and governance processes.
- Programme Audit conducts audits of programmes in-country to assess whether Gavi support, including cash, vaccines and related supplies, has been used as intended to provide value-for-money. The audit takes into account both financial and programmatic aspects.
- Investigations and Counter-Fraud makes an evidence-based examination of possible misuse and other misconduct both within Gavi and in Gavi-supported programmes in-country. It conducts preventive activities to minimise the risk of such conduct occurring and/or impacting the organisation.
- Whistleblower (confidential) Reporting receives reports from internal and external sources on potential misuse or other misconduct. This function comprises the receipt of reports and determination of how they should be progressed. The Managing Director of Audit and Investigations serves as the compliance officer for Gavi’s Whistleblower Policy.
The Audit and Investigations activity is established by the Board. Its activities are defined by the Board as part of their oversight role, as set out in Audit and Investigation’s Terms of Reference which are reviewed and approved by the Board. To ensure independence, Audit and Investigations reports to the Gavi CEO and the Gavi Board.
Audit and Finance Committee
The Audit and Finance Committee provides Board-level oversight of the Audit and Investigations function including its objectives, organisational reporting lines, and plans and operating budget, to ensure that these are appropriate and sufficient to enable Audit and Investigations to satisfy its mission.
Audit and Investigations presents its annual report to the Board, and as needed, reports on key topics such as investigations, the review of Gavi’s programmes, and risk management, and other matters requested by the Board or determined to be necessary by Audit and Investigations.
Reports
Gavi is an organisation that relies upon donor funds and supports the principle of transparency in all its work. Consequently, the Audit and Investigations function posts its reports (including those covering internal audit, programme audit, and investigations) for general access as a matter of routine practice in accordance with Gavi’s Access to Information Policy.
The reports are intended for principal use by Gavi management and relevant Alliance partners (‘the intended readership’). Whilst report access is provided for all, this access is made on a ‘for information only’ basis and it is not intended that third parties beyond the intended readership place reliance on the results or opinions expressed in the reports. In the event that any such party does place reliance on the results or opinions so-presented, then Gavi will bear no responsibility for any resulting decisions or loss arising, whether financial or otherwise, in consequence of such reliance.
Click on the relevant accordion below to access the relevant document collection.
Country programme audit
Internal audit
Investigation
Reports to the Board
Other
Last updated: 8 Feb 2022