Services · Scale-Up

Internal Audit Service Execution - Investigative Audit

IAI

Executes or supports investigative audit procedures for suspected irregularities, including planning, evidence handling, interviews, analysis and reporting.

What changes

Stronger accountability, transparency, risk management, assurance coverage and governance oversight.

What you get

Investigation plan and scoping memo IAI001
Evidence register with chain-of-custody log IAI002
Interview record and confidentiality undertaking IAI003
Investigative audit report with findings, root causes and recommended actions IAI004
Corrective action and follow-up tracker IAI005

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Needs assessment findings describe the control environment in which the allegation arose
IACInternal Audit Charter Recommended

An approved Internal Audit Charter gives the investigation its mandate, access rights and reporting line
WBPWhistle blower protection policy Recommended

A whistleblower protection policy keeps reporting channels open and protects the sources investigations depend on

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Audit & Risk Committee	Commissions the investigation and receives the report
HNS Secretary General / Senior Management	Acts on findings, unless implicated
HNS Legal and Compliance	Legal review and escalation to authorities
HNS Human Resources	Disciplinary process and staff rights
Head of Internal Audit / internal audit staff	Conduct or support the investigation
External investigative authorities	Engaged where escalation is required
GFDC delivery team	Executes or supports

How it is measured

Indicator	Target	Evidence
Credible allegations move to an approved investigation plan within target time of intake	10 working days	IAI001 approval record against intake date
Evidence handled with an unbroken chain of custody	100% of evidence items logged with full handling history	IAI002 evidence register
Investigative report issued within the timeline agreed in the plan	Within 12 weeks of plan approval, or per approved plan	IAI004 issue date; Audit & Risk Committee minutes
Corrective actions from the report implemented	90% closed within 6 months of report issue	IAI005 tracker status

Tools

5 of 5 ready to download.

IAI001 Investigation plan and scoping memo Template DOCX
IAI002 Evidence register with chain-of-custody log Template XLSX
IAI003 Interview record and confidentiality undertaking Template DOCX
IAI004 Investigative audit report with findings, root causes and recommended actions Template DOCX
IAI005 Corrective action and follow-up tracker Template XLSX

Standards

IIA International Professional Practices Framework (IPPF)
COSO Internal Control - Integrated Framework
GFDC Operational Framework (intake, triage, service workflow)
ISO 37001 - Anti-bribery management systems
IFRC integrity and fraud and corruption prevention policies
National data protection and privacy laws and regulations
HNS Internal Audit Charter and risk-based audit plan
Association of Certified Fraud Examiners (ACFE) fraud examination guidance

Describe the problem, not the service

You do not need to know which of the 124 to ask for.

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