CGIAR System Internal Audit Function
Committed to excellence, dedicated to your success
Purpose
The purpose of the CGIAR Integrated Partnership Internal Audit Function is to strengthen CGIAR’s ability to create, protect and sustain value by providing the CGIAR Board, through its Audit, Finance and Risk Committee (IPB-AFRC), with independent, risk-based and objective assurance, advice, insight and foresight. The Function also supports management and works with Center internal audit functions to promote coordinated assurance across CGIAR.
How we work
The Core mandate of the Internal Audit Function is to provide independent assurance to the Integrated Partnership Board and its Audit, Finance and Risk Committee on the effectiveness of governance, risk management and control processes across the Integrated Partnership. ·
- Support oversight and decision-making by providing evidence-based insights and identifying areas where risk exposure may exceed CGIAR’s risk appetite or tolerance.
- Contribute to CGIAR’s combined assurance approach by coordinating with other assurance providers to support a coherent view of risks, controls and assurance coverage.
- Strengthen accountability, transparency and trust by promoting consistent reporting, follow-up and assurance practices across the Integrated Partnership.
The Function connects and strengthens assurance across CGIAR while preserving Center accountability. Through coordinated planning, reporting and follow-up, it provides governing bodies and management with an independent, actionable view of risk, control effectiveness and organizational resilience.
The Function operates under the authority of CGIAR Board and performs its work in accordance with the Global Internal Audit Standards (GIAS) of the Institute of Internal Auditors (IIA), including the principles of ethics and professionalism.
The team
The Integrated Partnership Internal Audit Function is led by the Integrated Partnership Internal Audit Executive. The Function works with Heads of Internal Audit across CGIAR Centers and is supported by the Integrated Partnership Quality Assurance Lead. Center internal audit teams remain accountable for delivering Center-approved audit plans, while contributing to coordinated assurance where relevant.
| CGIAR IP Internal Audit Function and System Organization | Elbert Hidding Integrated Partnership Internal Audit Executive |
| Quality Assurance Lead | Patrick Kamau Quality Assurance Lead |
| AfricaRice and IITA | Takawira Fumhe Head of Internal Audit |
| Alliance Bioversity/CIAT | Irene Muchiri Senior Manager |
| CIP and IFPRI | Raksha Shah Senior Internal Audit Manager |
| CIMMYT | Jihee Eom Head of Internal Audit |
| ICARDA | Antonio Villamor Head of Internal Audit |
| ICRISAT | Sunil Addanki Head of Internal Audit |
| ILRI | Frederick Gathogo Head of Internal Audit |
| IRRI, IWMI, WorldFish | Oluseyi Onibokun Director Audit Asia |
| Internal Audit Function Support | Inese Berzina Consultant |
Risk-based Audit Plan
The Integrated Partnership Internal Audit Function develops an annual risk-based audit plan focused on the most significant risks and opportunities across the Integrated Partnership where internal audit can provide relevant assurance, advice or insight.
The plan helps ensure that internal audit work is aligned with CGIAR’s strategic objectives, partnership obligations and priority risk areas. It is delivered through thematic and cross-cutting engagements across Centers and the System Organization, in accordance with the Global Internal Audit Standards and agreed Terms of Reference for each engagement.
In addition, each Center prepares its own risk-based audit plan for Center-specific audit engagements. The Integrated Partnership Internal Audit Function coordinates with Centers to identify opportunities for alignment, reliance and systemwide assurance, while preserving Center-level accountability.
Resources
Terms of Reference for the Integrated Partnership Internal Audit Function (2025)
Brief introduction to Internal Audit at CGIAR
CGIAR System Internal Audit Function Charter