Internal Audit Governance
For audits of Centers, the CGIAR IAU Director reports directly
to the Director General and the Audit Committees of the Board of
Trustees of the Center concerned. For general administration,
budget and performance oversight of the IAU, the Director reports
to a Board of Sponsors, comprising representatives of the Centers
and the CGIAR Secretariat who purchase the Unit's services
(known collectively as the CGIAR Internal Audit Consortium). The
Board of Sponsors approves and monitors implementation of the
Unit's 3-yearly business plans, oversees the hiring of senior
Unit staff, and provides overall direction and guidance to the
CGIAR IAU Director on the operation of the unit. The Board
undertakes the performance evaluation of the Director, and
commissions the 5 yearly external quality assurance reviews of the
Unit that are required under international internal auditing
standards. The Board meets face to face at least
annually. Copies of the most recent key documents concerning the
Internal Audit Consortium and the CGIAR IAU business plan can be
found at the links bekow:
Where Centers have their own in house Internal Auditing Units,
the heads of those Units report directly to the Director General
and the Audit Committees of the Board of Trustees of the Center. In
almost all such cases the internal auditing services are provided
jointly with the CGIAR IAU and the IAU has quality assurance and
development responsibilities in relation to Center-hired internal
auditors. Accordingly there is an integrated reporting process to
the Directors General and Boards.
Internal Audit Policies and Procedures
The internal audit community within the CGIAR has developed a
common CGIAR Internal Auditing Manual to:
- promote adherence to the International Standards for the
Professional Practice of Internal Auditing,
- guide new internal auditors and consultants on the expectations
in this regard,
- implement a consistency of approach to internal audit across
the CGIAR Centers,
- provide a reference for Center managers and staff to understand
internal audit process
- establish benchmarks for internal and external quality
assurance reviews of the internal auditing activities
The Manual covers the assurance, advisory and investigative
functions of Internal Audit, administration and reporting on the
internal audit activity, and quality assurance arrangements.
Sections of the Manual are updated periodically through a
consultation process outlined in the Introduction Section of the
Manual.
To access the current version of the Manual click here --
CGIAR Internal Auditing
Manual.
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