The International Organization for Migration (IOM) obtained a voluntary contribution from Sweden, represented by the Embassy of Sweden in Zimbabwe to finance a project entitled “Scaling up coordinated, protection, promotion and enforcement of human rights for citizens and vulnerable groups including internally displaced persons in Zimbabwe”. The purpose of the project is to improve human rights monitoring and protection in Zimbabwe through support to evidence based mechanisms for creating dialogue, communication, collaboration and coordination with multiple stakeholders working in the human rights sector in Zimbabwe. The overall objective is to contribute towards comprehensive promotion and protection of human rights of vulnerable and at-risk populations. The project is undertaken through 11 Civil Societies Organizations (CSO) in Zimbabwe. IOM wishes to engage the services of an audit firm, for the purpose of auditing this project as stipulated in the agreement between IOM and the Embassy of Sweden. The audit shall be carried out in accordance with international audit standards issued by The International Auditing and Assurances Standards Board (IAASB). The audit shall be carried out by an external, independent and qualified auditor (Certified Public Accountant/Authorized Public Accountant) in Zimbabwe.
Objectives and scope of the audit
The auditor shall use ISA 805 as basis for the risk assessment.
- Audit the Financial report and practices for the first year of implementation of the project for the period from 13 November 2018 to 31 December 2019 and express an audit opinion according to ISA 805 on whether the interim report is in accordance with IOM’s accounting records and agreed budget.
- Examine, assess and report on compliance with the terms and conditions of the agreement and applicable laws and regulations.
- The auditor shall examine on a test basis that there is supporting documentation related to reported expenditure. The size of the test shall be based on the auditor’s risk analysis and that should be stated in the report. The auditor shall reportthe identified amount in case there is any missing supporting documentation.
- The auditor shall submit an audit memorandum/management letter after review of the draft by IOM Zimbabwe which shall contain the audit findings made during the audit process. The audit memorandum/management letter shall state which measures that have been taken as a result of previous audits and whether measures taken have been adequate to deal with reported shortcomings.
Audit Certificate/report/memorandum/management letter
The report shall contact in details regarding the audit methodology and the scope of the audit.
The report shall contain an assurance that the audit was performed in accordance with international standards and by a qualified auditor.
The report shall contain the responsible auditor’s signature (not just the audit firm) and title.
The auditor shall make recommendations to address any weaknesses identified. The recommendations should be presented in priority.
The report shall not exceed 20 pages, be written in English and be presented to IOM Zimbabwe in three copies and one digital PDF version, within 3 weeks of the audit visit.
Additional assignment limited to implementing local partner organisations (IP); according to agreed upon procedures ISRS 4400, review the following areas in accordance with the Terms of reference below
Is there an anti-corruption policy or has the organization in other ways manifested that they work proactive against corruption? Are there satisfactory routines and systems for preventing, detecting and taking measures on fraud and corruption? Does the organization have documented ethical guidelines/code of conduct policy?
- Check, verify and report if the board of trustee is already established in each Implementing partner and verify the board’s work, its independency and professional integrity.
- Take sample communication between IOM and each implementing partner on compliance issues and feedbacks and verify if the sampled issues have clear evidence of rectification.
- Check and report on any deviation from the 30%/70% staff & Office / Operations budget composition of the grant. Report in any funding directing from one category to the other more than the allotted percentage.
- Has it according tothe organization reported corruption cases, and if so, how has it been handled bythe organization?
- What eventual corruption risks have been identified during the assignment by the consultant that IOM has procured for this review?
- Does the management structure have clearly defined roles, authorizations and authorities?
- Are there bylaw/statues that clearly stipulate the mandate of the board and the organization?
- Present the composition of the board, its members different competences, the election process and the board’s insight in the operations of the organization.
- Based on the above, does the board have sufficient and relevant competence, including competence in financial matters, for an organization of this type and size?
Does the organization have systems in place for managing cash?
- Is there a decision order that adequately ensures segregation of duties regarding authorization of payments, different roles and responsibilities within the organization?
- Is there an office manual or equivalent stipulating rules and policies regarding travel advances, other types of advances, petty cash, inventories, per diem level, routines for credit cards and payments, etc? Do these rates and rules seem reasonable? Are travels with business class allowed, and what levels of per diems are applied? It is stipulated what standard of accommodation that is used for workshops and travels?
- Follow up whether salary costs debited to the project/programme are recorded throughout the duration of the year in a systemized way and examine whether the salary costs can be verified by sufficient supporting documentation.
- Does the organization have an accounting software that allows for adequate accounting records for an organization of its size and operations? Is project accounting possible in the accounting software? How does the organization work with budget analysis and budget follow-up?
- Is there a procurement policy that includes adequate rules and regulations to manage planned procurement in compliance with applicable regulations? Check adherence to the procurement policy by reviewing a couple of procurements.
The additional assignment according to agreed upon procedures ISRS 4400, shall be reported separately in a “Report of factual findings”.
Submission of applications:
Interested candidates are to submit an expression of interest to lOM by Monday 9th March 2020. Click on the fol lowing I ink for the audit Terms of References https://tinyurl.com/srjvbqw
- Expressions of interest are to be submitted to:
The
Procurement Assistant 10M Zimbabwe
Number 4 Duthie Road,
Alexandra Park,
Harare
Or electronically to vacancieshre@iom.int Closing deadline for submission of expression of interest is Monday 9th March 2020.
