AU-2026-02 · IIA Global Internal Audit Standards 2024 · lead P. Adeyemi · scope MG-02
Grants round RIF-26: probity and acquittal
Assess conflicts, scoring and acquittals in round 26. Opinion: Controls operated with minor exceptions; see findings. Accepted by Audit and risk committee (chair H. Okonkwo) on 01/07/2026.
Tests
1
1 run against the record
Population tested
14
records read, none requested by email (GL-GA-04)
Exceptions
2
1 tests with exceptions
Findings
2
0 awaiting the committee
Workpapers
Criteria, population, sample, exceptions, evidence cited
WP-01 · Acquittals received before final payment
Criteria: Final milestone paid only after acquittal accepted.
Two final payments preceded acquittal acceptance.
| Source | Ref | Evidence | When |
|---|---|---|---|
| MG-02 GrantPayment | GA-2026-0112 | paid 3 days before acquittal accepted |
Findings
Accepted
- AF-2026-01 · Final payments before acquittal acceptance MEDIUM OPEN
Two of fourteen final payments in round 26 were released before the acquittal was accepted.
Management: Agreed. Payments agent to check acquittal status before preparing a final payment. · Grants manager · due 04/09/2026
- AF-2026-02 · Assessor declarations not dated LOW CLOSED
Three declarations carried no date.
Management: Done in the application form. · Grants manager · due 05/08/2026