Terms of Reference Audit Consultant UN Women Audit Unit Office of Audit and Investigations
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- Darcy Houston
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1 Background: UNDP (OAI) is responsible for provision of internal audit and investigations services to UNDP and its affiliated entities. The core mandate of OAI is to provide independent, objective assurance on the effectiveness of risk management and the effectiveness and adequacy of internal controls and advisory services designed to add value and improve the operations of UNDP and its affiliated entities. UNDP (OAI) provides the internal audit functions for United Nations Entity for Gender Equality (UN Women) under a two-year service level agreement executed in December The internal audit role is carried out by a dedicated OAI unit, UN Women Audit Unit (UNWAU), which is based in UN Women Headquarters is New York, NY. UNWAU has responsibility for the audit of UN Women headquarters and field offices, functions, programmes and operations. Audits are intended to support UN Women in accomplishing its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. In accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics established by the Institute of Internal Auditors, UNWAU conducts comprehensive risk assessments which include analysis of a number of qualitative and quantitative risk factors, for use in developing its audit plans. UN Women Audit Unit (UNWAU) of OAI needs to engage auditors experienced in conducting entity risk assessments on contract from time to time when the number of work assignments are above its staffing capacity. For this purpose, UNWAU seeks to establish Long Term Agreements (LTA) with a maximum of 4 consultants, who are suitably skilled and experienced auditors to call upon as required. Nature of Services and scope of work: The contracted auditors would participate as team members and assist UNWAU in the definition of the audit universe and the conduct of risk assessments related to the UN Women organization. Tasks of consultants: The specific tasks that the consultants are to perform will be defined at the time of contracting for the specific risk assessment assignment, but in general will include, among others: Identification of functions, Business Units, etc. which comprise the audit universe. Review of and input to the risk factors to be included.
2 Identification and gathering, of relevant data for the assessment of the identified risk factors. (May include running queries; development, distribution and follow-up on surveys; interviews, obtaining external data reports; development of and delivery of workshop materials and presentations). Analysis and input of data into the risk analysis template. Input to or development of reports based on the results of the analysis related to the identified risk factors. Other tasks as may be necessary for the timely completion of the assignment. Expected Outputs and Deliverables Specific deliverables will be communicated at the time of contracting for a specific work assignment, but will include requirements for: Written draft questionnaires. Draft materials for workshop and presentations. Written input for the risk analysis and documentation to support all work performed and any assumptions or estimates used. Institutional Arrangement The consultant will report directly to the UNWAU, Audit Team Leader assigned to the project. The consultant will be tasked by the UNWAU s Team Leader. All work product produced by the consultant as a result of this engagement is owned by UNDP and shall be submitted to the Team Leader. The consultant will be granted access to the UNWAU template for risk assessments, and prior years risk assessments. The consultant will be provided access to or electronic files from the UN Women ERP and other systems as necessary. The consultants are responsible for their laptop and communication means with the Team Leader. Qualifications: Advanced university degree in accounting, audit, business administration, commerce or related field; or a first level degree combined with a professional accounting, auditing or related designation (CA, CPA, CIA, CISA, CFE, ACCA). Minimum of seven years of audit experience, preferably in internal audit, or other directly relevant experience, after professional certification is required. Experience of internal audit at the international level would be an advantage.
3 Experience in the conduct, analysis and documentation, of entity wide risk assessments for use in development of audit plans is required. Experience with general management practices and techniques, including management principles, governance and accountability, risk management, use of technology, project management, research and analysis, quality assurance, and human resources management, is required. Experience with the United Nations, not-for-profit organizations, Non-Governmental Organizations (NGO), is highly desirable. Language Requirements: Fluency in English is required. Fluency in French or Spanish is desirable. Competencies: Core Values & Ethics: Demonstrates integrity and fairness. Display cultural sensitivity. Shows strong corporate commitment. Complies with UN, rules, and code of conduct. Team player with ability to work under pressure and within set deadlines. Task Management Skills: Produces timely, quality outputs. Exercises sound judgment/analysis. Ability to handle multiple tasks. Communications: Writes clearly and convincingly. Speaks clearly and convincingly. Has good presentation skills. Listens actively and responds effectively. Professional: Demonstrates ability to perform in accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics established by the Institute of Internal Auditors. Technical Competencies:
4 Demonstrates ability to use and apply the following technical process applications, in order to improve the efficiency and effectiveness of OAI services: Microsoft office suite. Database applications. Enterprise Resource Planning systems. Payment Terms: The consultancy fee will be paid per working day. Payment will be made upon: Submission of invoices and support documentation, specifying the number of working days worked and documentation to support pre-approved expenses. Certification of the Team Leader. Duty Station: The duty station is New York city. Individual Consultant will be required to cover the cost of travel to and from the duty station and all costs while on assignment at the duty station. How to Submit a Proposal Interested individual consultants must submit the following documents/information to demonstrate their qualifications: 1. Cover Letter: Explain why you are the most suitable person for the work as described. 2. Completed P11: form including past relevant experience and contact details of 3 professional references. (Annex D) 3. Financial proposal indicating the proposed daily rates in US$ (use Annex C). Financial Proposal: The Price Proposal should be fixed and all-inclusive. This means that all costs (professional fees and other related costs such as travel, accommodation, communication, insurance, etc., if any) are included in the daily fee. The financial proposal submitted by the applicants shall remain in effect for the period of 3 years of LTA. Evaluation Method: Individual consultants will be evaluated based on the following methodologies:
5 1. Assessment of applicants: Technical evaluation (70% weight): Step 1 - CV scoring (40%) The P11 will be evaluated against requirements specified in the TOR. A maximum of 6 candidates which meet the minimum requirements and have achieved the highest technical scores will be short-listed. Step 2 - Interview: (30%) The short-listed applicants will be interviewed by the panel. The interview aims to test the competencies required for the audit assignment. Financial evaluation (30% weight): The maximum number of points assigned to the financial proposal is allocated to the lowest price proposal. All other price proposals receive points in inverse proportion Selection for LTA and Selection for a specific audit assignment: Based on the result of assessment, OAI will award a Long Term Agreement for maximum 4 candidates The contract auditor s will be engaged on an as needed basis. In other words, as and when OAI requires the services of one or more auditor s, a selection will be made according to the contractor s ability to meet the qualifications listed above, the contractor s availability and value for money of the contract auditor s Long Term Agreement. As and when LTA consultant(s) are selected for a specific audit assignment, he/she will be awarded with an individual contract with a specific TOR for conducting a specific audit assignment. ANNEXES: Annex A: Annex B: Annex C: Standard Operating Procedure no 121 HAS Audit Risk Assessment Standard Operating Procedure no 122 IT Audit Risk Assessment Standard Operating Procedure no 123 CO Audit Risk Assessment Standard Operating Procedure no 124 DIM Audit Risk Assessment Financial Proposal Template P11 for consultants
6 This TOR is approved by: Ms. Ubavka Dizdarevic Signature Name and Designation UNDP OAI, UN Women Audit Unit, OIC Date of Signing 12 December, 2016
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