internal audit

4.

Until the Global Fund defines its risk appetite, it can’t know what level of assurance is required: OIG audit

9 Jan 2018
Assurance activities are insufficiently aligned to highest risk areas
Programmatic and health product risks have supplanted financial risk in the rankings

“The work on defining risk appetite is in its early stage and until [it is] sufficiently advanced, there is limited guidance on the required level of assurance.” This is one of main conclusions of an audit by the Office of the Inspector General (OIG) of in-country assurance.

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