Internal Auditor

SKOUN is a Lebanese, non-profit, non-governmental organization and one of the first outpatient facilities that provide 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.

At the core of our work is inclusion. We are committed to provide an equal, open and diverse environment within all of our activities. Our services are provided without discrimination.

Summary:

This Term of reference aims to ensure that the books and records are properly prepared by the management according to applicable accounting standards.

Internal audit is carried out in accordance with the International 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 donors and only for the purposes for which the funds were provided. 

Verify goods, works and services, financed have been procured in accordance with SKOUN and the donors while establishing rules and procedures.   

Service Scope :

The Auditor should acquire sufficient familiarity with these aspects to be able to carry out audit procedures in a manner that is fit for purpose.

• Reviewing and analyzing SKOUN’s financial policies, procedures, and processes while ensuring that financial and operational information is accurate, reliable, and timely
• Ensuring that resources are acquired economically, used efficiently and adequately protected
• Evaluating the potential occurrence of fraud and protect against fraud and theft of SKOUN’s assets
• Ensuring that the association is complying with relevant laws
• Making recommendations on how to improve internal controls and governance processes
• Reporting final opinions, findings, and conclusions to the management while ensuring that ethics and values are promoted within SKOUN
• Ensuring that programs, plans, and objectives are achieved
• Ensuring that significant legislative or regulatory compliance issues impacting Skoun are recognized and addressed properly
• Ensuring that effective association performance management and accountability is fostered
• Ensuring that information technology security practices adequately protect information assets and are in compliance with applicable policies, rules, and regulations.

Other services:

1-Provide circular and decree updates regularly, by email

2-Advise on the implementation and implications of new circulars and decrees

3-Advise on any matter related to NSSF, Payroll Tax and Income Tax

Deliverables:

The internal Auditor is required to plan, execute and report on the following matter to Skoun’sExecutive management

• A Summary of the Findings Report related to any weaknesses in the Internal Control Structure. For each identified weakness report will include the following sections:

• Finding: Describing the observed internal control breakdown.
• Impact: Identifying the impact of the identified internal control breakdown.

• Recommended Action Plan: Recommending a course of action to be taken by management to address the internal control breakdown.
• Monthly reports to be issued prior 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 in the wide extent.
• Profession code of conduct and code of ethics with all the national and international anti bribery - anti corruption and all the codes in relation are fully connected.
• High level of customer service and direct continuous communication with our management and employees in relation is always maintained.

Presentation of the offer :

The service will be performed by (i) an accounting firm, member of an international network, or (ii) an international audit firm, or (iii) a firm of international expertise, or (iv) a local firm 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 a 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 particularly
   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 above documents are mandatory in order to be considered for the assignment.

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