Administrative guidelines on the internal control framework and internal audit standards

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Administrative guidelines on the internal control framework and internal audit standards

The GCF Board has adopted the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework as the internal control framework for GCF. It has also adopted the Institute of Internal Auditor’s (IIA) International Professional Practices Framework (IPPF) that comprises the Definition of Internal Auditing, the Standards, and the Code of Ethics applied to the Fund’s internal auditor.

The GCF Board has likewise requested the Executive Director to implement the internal control framework and oversee the implementation of the internal audit framework by the Fund’s Internal Auditor in line with this document.

Cover date 27 June 2015
Document type Policies, strategies, and guidelines
Table of contents
  • Internal control framework
  • Internal audit standards