Page 52 - CGIAR AR 2023 - Printable Med Res

In 2023, the focus of Strategic and Thematic engagements included:

● Understanding the risk exposure and existing controls related to engaging casual labor, one
of the most vulnerable categories of laborers in agriculture.

● Review of management of significant related parties by selected CGIAR Centers.
● Engaging with the risk review process, offering real-time advice to strengthen strategic risk
management.

● Engaging with the working group reviewing the funding/costing modalities in CGIAR,
bringing in the on-the-ground experience and knowledge to support the outputs of the
working group.

● Facilitating a better understanding of the key elements of the talent risk by CGIAR Centers
and opportunities to manage them based on mapping of measures to manage the talent
risk by CGIAR Centers.

● Developing a self-assessment tool to map the controls to manage the funding risk and
summarizing key areas to strengthen funding risk management, following the Phase 1 work
conducted in 2023.

In addition, Internal Audit carried out two investigations into misconduct in response to specific
requests from management in close collaboration with the CGIAR Office of Ethics and Business

Conduct.

Twice in 2023, we followed up on the implementation of agreed management actions in response
to internal audit recommendations to indicate the progress of bridging identified gaps in
governance, risk management, and internal control.

Resources

As of the end of 2023, the CGIAR Internal Audit staff complement included 26 members, with a
gender distribution of 16 men (61 percent) and 10 women (39 percent) . The auditors operated

within 7 teams across 12 countries.

The diverse composition of the team brings together a range of professional qualifications,
including Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA),
Certified Information Systems Auditor (CISA), Certified Public Accountant (CPA), Certified

Management Accountant (CMA) and Certified Business Data Analyst. In response to the need for
skills in cyber security, our staff obtained a certification from ISC2 in Cyber Security (CC). Our
colleagues published two articles in the ISACA journal and IIA Magazine on Cyber and Information
security.

At the end of 2023, seven job vacancies within the Internal Audit Function presented opportunities
to strengthen and expand the team. To enable the delivery of engagements, the CGIAR Internal
Audit Function is co-sourcing some of its activities.

CGIAR Annual Report 2023 52