Internal Auditor

SKOUN is a Lebanese, non-profit, non-governmental organization and one of the first outpatient facilities that provides accessible treatment, education, and protection for all people who use drugs while maintaining its values regarding inclusion, accessibility, integrity, and dignity.

For 20 years, SKOUN has been caring for the most vulnerable populations in Lebanon and strives to ensure drug use and addiction are treated as primary health issues.

SKOUN aims to support the development of community-based substance use and mental health systems in line with the National Mental Health Strategy and model of care, tackling gender barriers in service access and gender biases in service provision through offering quality and gender-sensitive services to women, men, boys, girls, and gender non-conforming individuals living in Lebanon, particularly the most vulnerable groups and people at risk.

Summary

• The internal audit is carried out in accordance with the Lebanese Auditing Standards and will include tests and verification procedures as necessary. 
• The internal auditor needs to verify that all funds have been used in accordance with the established rules and regulations of Skoun’s donors and only for the purposes for which the funds were provided, in addition to ensuring that the books and records are properly prepared according to applicable accounting standards.

Service of  Scope

The service scope for the internal auditor company or individual will involve but not be limited to, the following:

• Audit Planning: Develop a detailed audit plan in consultation with the NGO's management team.
• Risk Assessment: Conduct a risk assessment of the NGO's operations, identifying potential areas of risk and vulnerability while proposing appropriate mitigating measures.
• Financial audit: Perform a comprehensive financial audit of the NGO, including examination of financial statements, records, and transactions. Ensure compliance with accounting standards and applicable laws and regulations.
• Internal Controls: Assess the effectiveness of the NGO's internal control systems, including financial controls, procurement procedures, and disbursement processes.
• Compliance Review: Evaluate the NGO's compliance with relevant laws, regulations, and donor requirements. Verify the utilization and allocation of donor funds.
• Fraud Detection: Analyze and assess the NGO’s policy; Investigate any suspicions of fraudulent behavior and provide recommendations for corrective actions.
• Reporting: Prepare detailed audit reports summarizing findings, observations, and recommendations. Ensure reports are timely, accurate, and easily understandable for the management.
• Engagement with Management: Discuss audit findings and recommendations with the NGO's management. Provide guidance on best practices and assist in the development of the action plans.
• Review of Internal Policies and Procedures: Assess the adequacy and effectiveness of the NGO's internal policies and procedures. Make recommendations for improvements and provide guidance on implementing necessary changes.
• Capacity Building: Conduct training sessions for NGO staff regarding financial management practices, internal controls, and compliance when needed

Deliverables:

• Audit Plan: A comprehensive audit plan detailing the approach, timelines, and resources required.
• Audit Reports: Audit reports containing clear findings, observations, and recommendations for improvement, as well as a summary of the NGO's compliance with laws, regulations, and donor requirements.
• Action Plans: Action plans for addressing audit findings and recommendations, including timelines and responsible individuals.
• Training Materials: Training materials and presentations used during capacity-building sessions with NGO staff; if and when needed
• Confidentiality and Independence

The internal auditor company shall maintain strict confidentiality regarding all information obtained during the course of the audit.

Other services:

1. Provide circular and decree updates regularly, by emails

2. Advice on the implementation and implications of new circulars and decrees

3. Advice on any matter related to NSSF, Payroll Tax and Income Tax

• Monthly reports are to be issued prior to the final report.
• Follow up and updates on MOF and NSSF, new Decrees, and implementation
• Monthly payroll confirmation due dates

Ethical requirements:

Confidentiality is fully connected to a wide extent.

The profession code of conduct and code of ethics, with all the national and international anti-bribery - anti-corruption codes in relation, are fully connected.

A high level of customer service and direct, continuous communication with NGO management and staff in relation is always maintained.

Presentation of the offer

The service will be performed by (i) an accounting firm, a member of an international network, or (ii) an international audit firm, or (iii) a firm of international expertise, or (iv) a local firm with experience in the field of the above requirement, applying international auditing standards.

Required skills:

The audit firm/ Internal Auditor is an independent, internal audit firm and a member of the National Organization of Chartered Accountants, which is itself a member of the International Federation of Accountants (IFAC).

Required documents:

1. 1. Presentation and background
   2. Registration.
   3. Experiences of the audit firm and experience with NGOs in particular
   4. CV of the auditor responsible for the assignment and references of previous experiences.
   5. financial offer and the payment method and terms
   6. Validity of the offer.

All the above documents are mandatory in order to be considered for the assignment.

Any other document, that might support the offer, is encouraged to be submitted as well.