GPN ExpRes Profile – Audit  

Duty Station: Multiple
 

Successful applicants should:

• Have a Master’s degree with a minimum of five years’ experience in the respective field relevant to the ToR or possess seven years’ experience with a Bachelor’s degree or equivalent.
• Be prepared for potential deployment to crisis settings with short notice.

Additionally, specific preferences include:

• Proficiency in Arabic, French, or Spanish, with Russian and/or Portuguese considered advantageous.
• Encouragement is particularly extended to female applicants. In addition to candidates from the Global South.
   

Qualifications:

• Advanced university degree (Masters) in Business Administration, Public Administration, Finance, Accounting or related field.

• A first level degree in combination with certification in accounting, or audit (CA, CPA, ACCA, CIA) will be given due consideration in lieu of advanced degree.

• Certified Internal Auditor (CIA) designation is desirable.

• Additional professional training and certifications (CISA, CFE) are an advantage.

WHAT IS AUDIT?

The Office of Audit and Investigations (OAI) reports to the UNDP Administrator and is responsible for internal audits and investigations. The general objectives of OAI audits are to evaluate and contribute to the improvement of governance, risk management, and control processes, and report thereon. OAI has a decentralized organizational structure with Regional Audit Centres (RAC) in the five regions covered by UNDP in addition to units based at UNDP headquarters in New York, USA.

OAI undertakes various types of audit assignments ranging from performing audits of Country Offices, Headquarters Business Units / Bureaux, Regional Bureaux, as well as audits of directly or nationally implemented projects. In addition, OAI also undertakes various risk advisory services, thematic audits, functional audits and performance audits of Business Units and processes.

This initiative is undertaken as part of the global call for consultants to populate the consultants’ roster and when needed OAI would seek the services of consultants to perform some or one of the various audit assignments described above with the brief scope outlined in the paragraphs below.

SCOPE OF WORK, RESPONSIBILITIES AND DESCRIPTION OF THE PROPOSED WORK

The Internal Audit consultant reports to the Deputy Director (Audit). The scope related to some of the audit assignments mentioned above are described below:
 

Perform Country Office audits

The Internal Audit consultant will be contracted to perform Country Office audits in the field consistent with the IIA’s International Standards for the Professional Practice of Internal Auditing, aimed to assess the adequacy and effectiveness of the governance, risk management and control processes.

The consultant will perform the following key steps:

· Assist the audit team with finalizing the planning of the audit.

· Conduct the ‘fieldwork’ phase of the audit.

· Prepare Exit Meeting Notes and relevant section of the audit report in line with the OAI template and provide recommendations to the CO management.

Review DIM projects

The consultant is engaged to assist the Chief, Quality Assurance and Policy Unit (QAPU) of OAI in conducting quality assurance reviews of audit reports of DIM projects to ensure that they are in accordance with the International Standards for the Professional Practice of Internal Auditing and with OAI’s DIM TORs and report templates, prior to their approval and issuance by the OAI Director. To achieve this objective, the Consultant shall complete the following:
 

1. Review the OAI executive summary and audit reports submitted by Audit Chiefs to assess if:

· The OAI’s executive summary aligns to the DIM standard template and accurately summarizes the audit report results (amounts tally with the CDR, statement of expenditure and cash and auditors’ certification), and critical information is reported in the executive summary.

· Audit report is signed and stamped by the audit firm and certifications of expenditure, assets, and cash as applicable are included. Financial certifications should follow the DIM TORs formats.

· If financial statements are qualified, the net financial impact and the reasons for qualification are clearly stated and determined.

· Audit issues/observations in the management letter are grounded in evidence with pertinent statements of facts and based on the related IIA attributes (criteria, condition, cause, and effect).

· The recommendations contained in the report are practical, implementable and address the root cause of the issues identified.

· The conclusions and overall rating (financial + internal controls audit) are justified and in line with the observations and recommendations.
 

2. Review working papers (WPs) of audit areas deemed critical to determine adequacy of audit documentation in accordance with the OAI’s DIM TORs. Any out-of-scope amount should be supported by WPs and include the detail of transactions excluded from the audit scope.
 

3. Review the executive summary and draft reports in terms of compliance with OAI’s report writing style and DIM TORs. Complete edits to the executive summary for clear and concise presentation, and review comments to the draft audit report.
 

4. Return the executive summary and/or draft report with review comments to the Audit Chief including track changes to the executive summary to facilitate revision. This may be done after a meeting with the Audit Chief concerned, with the Chief, QAP duly informed. All review points should be cleared before sharing with the Chief of QAPU for their review.

Review NGO/NIM projects

Prepare the audit risk assessment and the Call Letter for the planning of next year’s annual HACT/NIM/NGO audits.

· Review and approve the annual audit plans for HACT/NIM audits as submitted by country offices to OAI.

· Review and assess HACT/NIM audit reports and prepare quality Review Letters highlighting major audit issues including audit reports with modified audit opinions, possible fraud or mismanagement, and alerting supervisor and respective parties in OAI.

Prepare the annual consolidated reports, including the GEF consolidated memo, the SR and PR reports, and HACT/NGO/NIM reports.

DIVERSITY AND INCLUSION:

At UNDP, we are committed to creating a diverse and inclusive environment of mutual respect. UNDP recruits, employs, trains, compensates, and promotes regardless of race, religion, color, sex, gender identity, sexual orientation, age, ability, national origin, or any other basis covered by appropriate law. All employment is decided on the basis of qualifications, competence, integrity and organizational need.

UNDP has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the United Nations and UNDP, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination. All selected candidates will be expected to adhere to UNDP’s policies and procedures and the standards of conduct expected of UNDP personnel and will therefore undergo rigorous reference checks.

Requirements and skills

Global Call

-Audit

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