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).
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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