FEMALE is seeking an external, independent and qualified auditor/audit firm to conduct the financial audit of the Diakonia-funded project “Her Digital Shield: Advocacy & Protection from Cyber Violence.” The audit will be commissioned in accordance with the Cooperation Agreement between FEMALE and Diakonia.
Purpose of the Assignment
The purpose of the assignment is to express an audit opinion, in accordance with ISA 800/805, on whether the project financial report is consistent with FEMALE’s accounting records and with Diakonia’s financial reporting requirements. In addition, the auditor shall perform an Agreed-Upon Procedures engagement in accordance with ISRS 4400.
Scope of Work
The selected auditor/audit firm will review the project financial report and related records, with particular attention to the following areas:
• Financial management systems and internal controls, including the effectiveness of policies and procedures intended to prevent or detect fraud.
• Compliance with applicable accounting standards in Lebanon and/or International Financial Reporting Standards (IFRS), as relevant.
• Salary and personnel costs, including supporting documentation, time records, management verification, applicable personal income taxes and social security contributions.
• Completeness and adequacy of supporting documentation for project expenditures.
• Procurement processes and compliance with the procurement requirements applicable under the Cooperation Agreement.
• Signed agreements with contractors, implementing partners and/or sub-grantees, where applicable.
• Budget-to-actual reporting, cumulative financial information, opening and closing fund balances, exchange gains/losses, and explanatory notes.
• Unspent project balances and, where relevant, amounts repayable to Diakonia.
• Overhead costs and the consistency of cost allocation with FEMALE’s established routines and the approved budget.
• Costs lacking supporting documentation, which must be quantified regardless of materiality.
• Third-party audit chains, follow-up of partner audit reports, and third-party compliance where applicable.
• Screening of relevant third parties and suppliers against the European Union financial sanctions list.
• Alternative payment methods, where applicable and approved by Diakonia, in line with the detailed procedures specified in Diakonia’s audit TOR.
Required Deliverables
• Independent Auditor’s Report prepared in accordance with ISA 800/805, with the audit opinion clearly stated and the audited financial report attached.
• Management Letter presenting all findings and identified weaknesses, together with recommendations prioritized and classified by risk. Follow-up on previous audit findings must also be addressed, where applicable.
• Separate Agreed-Upon Procedures Report in accordance with ISRS 4400, describing the procedures performed, the findings, and the sample sizes where applicable.
• Final signed reporting by the responsible auditor, including the responsible auditor’s title.
Eligibility and Required Qualifications
• The auditor/audit firm must be external, independent and professionally qualified to undertake the assignment.
• The audit firm and/or responsible auditor must be a member of IFAC, as required by the donor TOR.
• Demonstrated experience conducting project or programme audits for NGOs, civil society organizations and/or institutional donors.
• Demonstrated knowledge and practical experience with ISA 800/805 and ISRS 4400 engagements.
• Strong knowledge of financial controls, donor compliance, procurement, payroll, taxation and social security requirements.
• Ability to complete the assignment and submit all final reports within the required timeline.
Timeline
The final independent auditor’s reporting must be received by FEMALE no later than 21 February 2027. The audit should begin sufficiently in advance of this deadline, subject to the availability and completeness of the required financial documentation.
Confidentiality Clause
The consultant shall respect the confidential nature of all information acquired during this consultancy
Interested auditors/audit firms are invited to submit the following documents:
• Technical proposal outlining the proposed methodology, work plan and approach to the assignment.
• Financial proposal, including all applicable fees and taxes.
• Profile of the auditor/audit firm and evidence of relevant professional registration/membership.
• CV(s) of the responsible auditor and key team members, if applicable.
• Examples or references demonstrating relevant experience with similar NGO or donor-funded audits.
• Confirmation of availability to meet the required reporting deadline.
Applications should be submitted by email to HR@fe-male.org with the following subject line:
Financial Audit Consultancy - [Name of Auditor/Firm]
Note: Only shortlisted applicants may be contacted. The detailed Terms of Reference will govern the final audit engagement and will be shared with the selected auditor/audit firm.
