Lead, Forensic Accountant Investigator - GL D - Defined Duration until December 2028Under 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.
Key Responsibilities
Under the general supervision of the Manager, Investigations the Lead, Forensic Accountant Investigator will perform the following duties:
Forensic Accounting and Financial Analysis
1. Lead detailed examinations of financial records to detect financial irregularities including fraud and corruption;
2. Analyze accounting systems, transactions, and internal controls to identify weaknesses or violations;
3. Support investigations through forensic accounting expertise and the provision of financial analysis;
4. Trace assets and reconstruct financial records when documentation is incomplete or manipulated;
5. 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
6. Handle assigned complex cases by effectively planning and prioritizing work to meet deadlines and achieve performance objectives.
7. 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.
8. Prepare detailed investigation plans for complex cases that include appropriate scoping, risk identification, approach and resourcing.
9. Prepare clearly documented forensic reports summarizing findings, methodologies, and conclusions.
10. Identify, collect and maintain the integrity of documentary, electronic and physical evidence.
11. Lead interviews of complainants, witnesses, and subjects.
12. Handle sensitive and confidential information appropriately.
Field Missions and External Engagement
13. Lead the planning and conduct of investigative in-country missions for complex cases considering the country and cultural context and geopolitical situation;
14. Lead site inspections and vendor verification visits.
15. 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
16. Lead liaison with internal and external stakeholders, including senior in-country stakeholders, in a multi-cultural environment
17. Lead negotiations and agree appropriate risk mitigation measures with senior staff in the Global Fund Secretariat.
18. Draft clear, concise and high-quality letters of findings, reports of complex investigations, and other written work.
Proactive Integrity and Prevention Activities
19. Assist in the conduct of Proactive Integrity Reviews through data analysis designed to identify indicators of prohibited practices;
20. Deliver fraud awareness initiatives to Global Fund implementers and Secretariat, including trends, lessons learned and best practices.
Collaboration and working with others
21. Informally mentor the work of less experienced investigators and other team members.
Professional Conduct
22. Perform all investigation activities in accordance with the Investigation Unit's SOPs, policies and quality standards, and with recognized international investigation standards.
23. Demonstrate sound professional judgement, independence, confidentiality, and ethical conduct
24. 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.
Qualifications
Essential:
25. 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
26. Professional accounting certification
27. Strong knowledge of accounting principles, financial reporting, and internal controls
28. Familiarity with fraud schemes, investigative techniques, and relevant regulatory requirements
29. Experience using data analytics tools and accounting software
Desirable:
30. Formal credentials and certifications in the investigative field, such as Certified Fraud Examiner (CFE) or similar.
31. Formal professional training from an accredited provider in investigations, such as interviewing, forensic accounting, and evidentiary procedure.
Experience
Essential:
32. Demonstrated experience investigating complex administrative and/or criminal schemes including financial fraud, corruption, collusion and misuse of funds.
33. Extensive experience in leading core investigation activities including investigation planning, case management, interviewing, collection and analysis of digital and non-digital evidence, and presentation of findings.
34. Strong analytical experience and exceptional experience in assessing evidence and intelligence and in evaluating fraud risks.
35. Extensive experience in delivering clear and concise progress updates and in drafting, reviewing and editing high-quality, fully-supported investigation reports of investigative findings.
Desirable:
36. More than seven years’ experience investigating complex administrative and/or criminal schemes including financial fraud, corruption, collusion and misuse of funds.
37. Experience working with multiple sectors, such as international organizations, governments, civil society and the private sector in an international development context.
38. Experience mentoring other staff and supporting team development.
39. Experience in leading internal projects and improvement initiatives.
40. Understanding of procurement and supply chain principles.
41. Familiarity with data analysis tools.
42. Experience in understanding and applying provisions of contracts, such as grant agreements, and codes of conduct.
43. Experience in conducting investigations of human rights violations.
44. Experience in leading or contributing to Sexual Exploitation and Abuse investigations.
Competencies
Languages:
An excellent knowledge of English and preferably a good working knowledge of French. Knowledge of Arabic, Chinese, Russian or Spanish would be an asset.
Functional Competencies:
45. Disease knowledge - Level 1
46. Business - Level 1
47. Operational Policy - Level 2
48. Procurement and Supply Chain - Level 2
49. Finance - Level 2
50. Risk - Level 2
51. Audit and Investigations - Level 2
Other Competencies:
52. Strong analytical and critical-thinking skills
53. Attention to detail and high level of accuracy
54. Excellent written and verbal communication skills
55. Ability to explain complex financial issues to non-financial audiences
Special Travel Requirements
The position may require frequent travel and stays of sometimes up to one month conducting investigations covering program and project sites in developing countries.
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Job Posting End Date
02 June 2026