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.

Documents

Gavi’s Whistleblower Policy

Audit and Investigation’s Terms of Reference

Country programme audit

Internal audit

Reports to the Board

23 June 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: 15 Nov 2021

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