The external auditors of GAIN will carry out the statutory annual audit of the Consolidated Financial Statements of the organisation, and a portfolio of financial audits of programmes to be carried out on behalf of some of GAIN’s major donors.
Statutory Audit
The objective of the audit is to issue an opinion as to whether the Consolidated Financial Statements comply with Swiss GAAP RPC (RPC 21), Swiss law, Swiss Auditing Standards and the Foundation’s statutes and to confirm the existence of an internal control system related to the preparation and presentation of the consolidated financial statements, according to the instructions of the Board of the Foundation.