External Auditor for Country Office Review Tempo Inteiro

Introduction

The Global Assurance Department (“Global Assurance”) of ChildFund International USA (“ChildFund”) will conduct an internal review of the operations of ChildFund Mozambique (“the CO”) from July 22 to August 9, 2024. This review is part of the Fiscal Year (“FY”) 2025 audit plan approved by the Audit Committee of ChildFund’s Board of Directors (“Audit Committee”).

Objective

The purpose of the review is to ensure that the internal controls of the Country Office (CO) as well as the Local Partner (LP) are designed and functioning appropriately to minimize the risk of loss and the CO and LP comply with local regulations, as well as ChildFund’s policies and procedures and the Letter of Agreement (LOA) requirements. The reviews are designed to help all CO, LP and ChildFund achieve their objectives by using a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

Scope of work

The external auditor will be part of the audit team, which will conduct the Internal Control review of the CO and LP, working under the supervision of the ChildFund auditor leader, providing dully completed workpapers for the assigned sections of the audit programs and all exceptions/observations noted during the review to the ChildFund audit lead within the agreed time.

The auditor will be provided with unrestricted access to all information from the CO and the LP for reviews, which will be treated with strict confidentiality.

The ChildFund auditor leader will oversee coordinate, monitor and assign the review areas, as well as be in charge of generating the exit letter incorporating the observations detected in the reviews by the audit team, as well as the corresponding review report of the CO and LP audits.

The responsibility of assigning areas and providing the internal audit programs, as well as compiling and integrating possible observations.

A Member of ChildFund Alliance

detected during the review, as well as generating drafts and final reports belongs to the ChildFund auditor leader. The external auditor has the obligation to receive, read, understand, execute and complete the audit programs shared by the auditor leader, executing the audit processes included in the programs, providing the indicated observations (if applicable) as well as the generate work papers to evidence the review of the assigned areas.

Specifications

• The auditor should be an Auditor Senior with experience in NGOS.
• High degree of professionalism and confidentiality.

Work Plan

The audit team will be working at CO facilities at Rua Kabriti Diwanit, number 8, Bairro Da Sommercshield, in Maputo, Mozambique.

The external auditor will be in charge of the following audit program areas.

Country Office

• Legal requirements – review and verification of all minimum requirements for an international organization like ChildFund in Mozambique to be able to operate (implement programmatic activities in Mozambique communities).
• Human Resources – including recruitment, selection and hiring, attendance and time allocation, terminations processes, payrollcalculation review, employee benefits, employee files, including labor agreements verification, etc.

Local Partner

• Legal requirements – review and verification of all minimum requirements for a local nongovernmental organization in Mozambique to be able to operate (implement programmatic activities in Mozambique communities) who received funds from ChildFund.
• Finance management – review and verification of banking, cash transactions, etc.
• Human Resources – including recruitment, selection and hiring, terminations, payroll calculations, employee benefits, etc.
• Independency – verification of processes to ensure total independence of the LP with respect to ChildFund.

The assignments are not limited, since the field work lasts three weeks (two for CO and one for LP) and finishing before the end of engagement must support the team in other areas.

ChildFund International are responsible for the review of the work papers and the corresponding quality controls.

If the work papers, and review processes are not acceptable or are not completely satisfactory due to deficiencies in the audit work or because the does not meet the requirements outlined in these TDRs, the Auditor will do the necessary additional work at no additional cost.

Agreed Service Proposal

We are making a call for proposals from your firm, expressing to work with us as highlighted above. The proposal should include the cost/ rate per hour for the recommended Auditor and CV of the suggested Auditor.

Proposals should be addressed to Christian Torres, Global Assurance Director and Auditor Leader.