Under the general supervision of the Manager, Investigations the Lead, Forensic Accountant Investigator will perform the following duties:
Forensic Accounting and Financial Analysis
Lead detailed examinations of financial records to detect financial irregularities including fraud and corruption;
Analyze accounting systems, transactions, and internal controls to identify weaknesses or violations;
Support investigations through forensic accounting expertise and the provision of financial analysis;
Trace assets and reconstruct financial records when documentation is incomplete or manipulated;
Perform complex financial and other types of analysis by reviewing grant, financial, procurement, supply chain, emails and other records to identify and support evidence of wrongdoing, calculate estimated losses / recoveries and identify root causes.
Investigation Planning, Case Management and Investigative Actions
Handle assigned complex cases by effectively planning and prioritizing work to meet deadlines and achieve performance objectives.
Assess complex allegations of diverse types of prohibited practices, including fraud, corruption and human rights abuses, by conducting desk-based research to make recommendations for next steps.
Prepare detailed investigation plans for complex cases that include appropriate scoping, risk identification, approach and resourcing.
Prepare clearly documented forensic reports summarizing findings, methodologies, and conclusions.
Identify, collect and maintain the integrity of documentary, electronic and physical evidence.
Lead interviews of complainants, witnesses, and subjects.
Handle sensitive and confidential information appropriately.
Field Missions and External Engagement
Lead the planning and conduct of investigative in-country missions for complex cases considering the country and cultural context and geopolitical situation;
Lead site inspections and vendor verification visits.
Engage external consultants by preparing terms of reference and budgets, review proposals, and closely monitoring their quality of work and deliverables.
Stakeholder Engagement and Reporting
Lead liaison with internal and external stakeholders, including senior in-country stakeholders, in a multi-cultural environment
Lead negotiations and agree appropriate risk mitigation measures with senior staff in the Global Fund Secretariat.
Draft clear, concise and high-quality letters of findings, reports of complex investigations, and other written work.
Proactive Integrity and Prevention Activities
Assist in the conduct of Proactive Integrity Reviews through data analysis designed to identify indicators of prohibited practices;
Deliver fraud awareness initiatives to Global Fund implementers and Secretariat, including trends, lessons learned and best practices.
Collaboration and working with others
Informally mentor the work of less experienced investigators and other team members.
Professional Conduct
Perform all investigation activities in accordance with the Investigation Unit's SOPs, policies and quality standards, and with recognized international investigation standards.
Demonstrate sound professional judgement, independence, confidentiality, and ethical conduct
Perform other duties as required by the Inspector General or the Head of Unit
Subject to change by the Inspector General (IG) at any time at their sole discretion.
Requirements
Essential :
An advanced university degree in accounting, or a first level university degree with a relevant combination of academic qualifications and experience in a related field
Professional accounting certification
Strong knowledge of accounting principles, financial reporting, and internal controls
Familiarity with fraud schemes, investigative techniques, and relevant regulatory requirements
Experience using data analytics tools and accounting software
Desirable:
Formal credentials and certifications in the investigative field, such as Certified Fraud Examiner (CFE) or similar.
Formal professional training from an accredited provider in investigations, such as interviewing, forensic accounting, and evidentiary procedure.
Demonstrated experience investigating complex administrative and/or criminal schemes including financial fraud, corruption, collusion a
Benefits
Vision insurance
Additional Information
Lead, Forensic Accountant Investigator - GL D - Defined Duration until December 2028
Under the guidance of the Manager, Investigations, the Lead, Forensic Accountant Investigator will contribute to complex administrative investigations of potential fraud, abuse, misappropriation, corruption and mismanagement within the Global Fund and by Principal Recipients (PRs), Sub-Recipients (SRs), Country Coordinating Mechanisms (CCMs), Local Fund Agents (LFAs), Suppliers and Contractors in accordance with the general principles, procedural guidelines, rights and obligations of witnesses and subjects as specified in the Uniform Principles and Guidelines for Investigations.
Theglobalfund · Geneva, Switzerland