Tdh organisational analysis audit

Terre des hommes (Tdh) is the leading Swiss organization for children’s aid. Through our health, protection, and emergency relief programs, we assist yearly over seven million children and members of their communities in 30 countries in Africa, Middle East, Europe, and Asia. https://www.tdh.org

Objective of the consultancy:

In the context of the global decentralization initiative at Tdh, we intend to support one of our European offices to become a humanitarian FPA partner to the European Commission. Before starting the formal ex-ante assessment, we are looking for an audit company to carry on an organizational analysis, including the preliminary assessment of the legal status, systems, rules, and procedures applied by the organisation against the criteria set by the Commission. The company will share recommendations on the gaps identified and on Tdh questions related to the candidate organization selected to become an FPA partner. The service is expected to start as soon as possible in June, with an assessment report to be ready by the end of July 2024.

Requirements for the audit company:

The company must be an independent external auditor who is a registered member of a national accounting or auditing body or institution and who is authorized to conduct audits. By agreeing to these ToR, the Auditor confirms that s/he meets at least one of the following conditions:

• The Auditor and/or the firm is a member of a national accounting or auditing body or institution, which in turn is member of the International Federation of Accountants (IFAC).

• The Auditor and/or the firm is a member of a national accounting or auditing body or institution and, although this organisation is not member of the IFAC, the Auditor commits him/herself to undertake this engagement in accordance with the IFAC standards and ethics set out in these ToR.

• The Auditor and/or the firm is registered as a statutory auditor in the public register of a public oversight body in an EU Member State in accordance with the principles of public oversight set out in Directive 2006/43/EC of the European Parliament and of the Council (this applies to auditors and audit firms based in an EU Member State).

The Auditor will carry out the engagement in accordance with ISAE 3000 – Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (Revised) (ISAE 3000) issued by the IAASB.

In reporting under these ToR, the Auditor must confirm that they have complied with the requirements of the International Standard on Quality Control (ISQC1) issued by the IAASB.

In reporting under these ToR, the Auditor must also confirm that they have complied with the Code of the International Ethical Standards Board (IESBA) for Accountants of IFAC.

Qualifications and Experience

The Auditor will employ adequate staff with appropriate professional qualifications and suitable experience with IFAC standards, in particular ISAE 3000,and with experience in performing institutional or compliance audits and/or performing systems audits or equivalent engagements of entities comparable in size and complexity to Tdh.

In addition, the audit team must have:

• Proven experience with EU-funded external aid actions, including institutional or compliance audits and/or systems audits or equivalent engagements of development aid programs and projects funded by national and/or international donors and institutions.
• Proven experience with other organizations in FPA for ECHO.
• A very good command of English.
• Availability to deliver the service between June-July 2024.