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.
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Country programme audit
Internal audit
Investigation
Reports to the Board
Annual Audit and Investigations report: Gavi Board meeting, 6-7 December 2023
Classified as Internal
gavi.org
REPORT FROM AUDIT AND INVESTIGATIONS
BOARD MEETING
Lucy Elliott
6-7 December 2023, Accra, Ghana
How has A&I fulfilled its To Rin 2023?
Overseen, reviewed and monitored by the Audit and Finance Committee (AFC)
2 Board Meeting, 6- 7 December 2023: Report from Audit and Investigations
•Recommendations for improvement in governance,
risk management and control in the Secretariat and
Gavi implementing countries
• Reinforced country accountability
• US$ 45.2 million identified since 2009
• US$ 39.3 million repaid as at the last report to the AFC
• Objective is 100% recovery
• Fraud risk assessment methodology piloted
• Review of Gavi’s policies around ethics etc
• Appropriate treatment of reports
•Accountability
A&I’s Terms of Reference continue to be adequate to enable A&I to accomplish its objectives
AFC -approved work plan of country -
and secretariat -focused audits
Identification of misuse
Preventive counter -fraud work
Confidential whistle- blower reporting
Investigative activity
gavi.org
REPORT FROM AUDIT AND INVESTIGATIONS
BOARD MEETING
Lucy Elliott
6-7 December 2023, Accra, Ghana
How has A&I fulfilled its To Rin 2023?
Overseen, reviewed and monitored by the Audit and Finance Committee (AFC)
2 Board Meeting, 6- 7 December 2023: Report from Audit and Investigations
•Recommendations for improvement in governance,
risk management and control in the Secretariat and
Gavi implementing countries
• Reinforced country accountability
• US$ 45.2 million identified since 2009
• US$ 39.3 million repaid as at the last report to the AFC
• Objective is 100% recovery
• Fraud risk assessment methodology piloted
• Review of Gavi’s policies around ethics etc
• Appropriate treatment of reports
•Accountability
A&I’s Terms of Reference continue to be adequate to enable A&I to accomplish its objectives
AFC -approved work plan of country -
and secretariat -focused audits
Identification of misuse
Preventive counter -fraud work
Confidential whistle- blower reporting
Investigative activity
Annual Audit and Investigations report: Gavi Board meeting, 7-8 December 2022
1
Board -2022 -Mtg -03-Doc 12
Report to the Board
7-8 December 2022
Subject Report from Audit and Investigations
Agenda item 12
Category For Information
Section A : Executive Summary
Context
The Managing Director, Audit and Investigations (A&I) is required, under A&I?s Terms
of Reference approved by the Board, to report to the Board at least annually and to
confirm to the Board at least annually the organisational independence of A&I.
Questions this paper addresses
How has A&I fulfilled its Terms of Reference in 2022 , to provide an evaluation, through
a risk -based approach, on the effectiveness of governance, risk management, and
internal control to the organisation?s governing body and senior management ?
How does A&I plan to undertake its 2023 activity?
Does A&I report to a level within the organi sation that allows the activity to fulfil its
responsibilities ? Can A&I confirm the necessary organi sational independence ?
Conclusions
A&I has provided risk -based and objective assurance, advice and insight to the
governing body and senior management and has assessed probity in 2022. A&I has
facilitate d the Audit and Finance Committee in executing its responsibility to oversee,
review and monitor the operation of the A&I function, in support of the Board?s
oversight responsibilities .
A&I has prepared, and the Audit and Finance Committee has approved, a work plan
for 202 3. The plan continues the trend for executing more audits which began i n 2022
in response to elevated and continuing risks and starts to gear up to provide the
accountability and counter -fraud services which would be reasonably expected in the
context of Gavi 5.1 and moving towards Gavi 6.0.
A&I reports to the Board, effectin g this through routine reporting to the Audit and
Finance Committee, and to the CEO, and this reporting arrangement allows the activity
to fulfil its responsibilities. A&I confirms the necessary organisational independence.
Annual Audit and Investigations report: Gavi Board meeting, 30 Nov - 2 Dec 2021
1
Board -2021 -Mtg -4-Doc 04
Section A: Executive Summary
Context
The Managing Director Audit and Investigations (A&I) is required to report to the
Board at least annually (detailed reports are made regularly to the Audit and
Finance Committee (AFC) throughout the year including special meetings on
COVAX ). Annex A presents a summary background on the activit ies of A&I for
newer Board members who may be unfamiliar with its scope of work and operation.
Questions this paper addresses
What is A&I doing to assess the risks related to the operation of COVAX and
COVID -19 delivery, and to evaluate management?s risk mitigation ?
What is A&I doing to assess the on -going risks of ?core Gavi ? and management?s
risk mitigation (recognising the significant focus within the Secretariat on COVAX)?
How is this affected by the ne ed for A&I to work remotely , especially with respect
to programme audits conducted in country?
What activity is being noted through Gavi?s whistleblower channels given the public
profile of COVAX?
Conclusions
A&I has undertaken significant work ? across audit, counter -fraud, and advisory
assignments - to understand the special risks, and their mitigation, on the COVAX
facility and the distribution of COVID -19 vaccines.
Whilst there has been significant focus on COVA X operations and COVID -19
vaccine deployment, A&I has maintained a regula r programme of activity , as
agreed with AFC, ensuring that there has been on -going coverage of the core Gavi
activities . T his balance will be maintained into 2022. Following suspension of
programme audits in 2020, these have recommenced in 2021 utilising local
consultants and , increasingly , with A&I staff travelling to country to engage with
programme and ministry management directly.
Regarding the receipt of whistleblower reports in 2021, th ese have increased
significa ntly compared to prior years ? though a large number are non -substantive,
misdirected, or anti -vaxxer in nature. Nonetheless, th os e which are well -intended
and well -directed provide insights which have been followed through, in
SUBJECT : REPORT FROM AUDIT AND INVESTIGATIONS
Agenda item: 04
Category: For Information
Report to the Board
30 Nov ember - 2 Dec ember 2021
Annual Audit and Investigations report: Gavi Board meeting, June 2021
1
Board -2021 -Mtg -2-Doc C
Section A: Executive Summary
Context
The Managing Director of the Audit and Investigations (A&I) function is required to
report to the Board at least annually. Given the constraints on time for th e June
2021 meeting, it has been agreed to postpone that report until the December 2021
meeting.
This report should be considered as an interim u pdate therefore on the status of
A&I?s activity given the current context for Gavi 5.0 and COVAX , and the
challenges th ese present for the conduct of the audit activity in Gavi . A final report
on A&I?s 2021 activity, including a fuller assessment of the work around the
COVAX Facility, will be provided to the Board at its December 2021 meeting.
There are no matters of significance to bring to the Board?s attention at this time .
A&I reports routinely on its work activity to the Audit and Finance Committee ( AFC )
at each of its meetings.
Recognising that certain Board members are not familiar with A&I , Annex A
provides a short overview of the function?s background and activities.
Questions this paper addresses
What is the impact on A&I ?s ability to conduct audits and other reviews of: (a) the
Secretariat working remotely from the office ; and (b) the inability to travel to
perform audits of programmes or investigations in country ?
How is A&I responding to the challenges of assessing management?s identification
of risk s related to COVAX and COVID -19 vaccine delivery, and their m itigation ?
Conclusions
As previously reported to the Board , the need to work remotely had some impact
on the conduct of A&I? s work within the Secretariat . More significantly, because of
the inability to travel to eligible countries , in early 2020 A&I suspe nd ed its
programme audit activity and certain follow -up work of an investigatory nature . In
2021 pr ogramme audits are resuming through the use of consultants in country
with A&I staff engaging in the audits remotely until travel can recommence ; any
other follow -up work will be undertaken directly by A&I when travel resumes .
SUBJECT : REPORT OF AUDIT AND INVESTIGATIONS
Agenda item: C
Category: For Information
Report to the Board
23 -24 June 2021
Last updated: 8 Feb 2024