External Audit

Responsabilités

Oxfam is recruiting an External Audit, to be based in Maputo, Mozambique. Description Oxfam Mozambique is a Dutch development organization, working as part of Oxfam in Southern Africa, a unique regional entity operating in Mozambique, Malawi, Zambia, and Zimbabwe since July 2021. Oxfam' is strategically committed to working in the following overall thematic areas: [1] just economies, [2] humanitarian, and [3] gender justice across the country Objectives: The objective of the audit is to enable the Auditor to express an opinion on whether the financial statements, in all material respects, present a true and fair view of the actual expenditure incurred and the revenue recognized for the NOVIB HQS, CO – MOZAMBIQUE and COUNTERPART AJOAGO for the period from 10 February to 9 August 2026 for the following cost centers: Project name: Mozambique Flood JR 2026 Cost Center: HO-Mozambique JR- Oxfam Hague office CO-Mozambique JR- Oxfam Country office Mozambique JR Oxfam partner AJOAGO Scope: The audit will be carried out in accordance with ISA auditing standards. The audit period is from 17 September to 15 October 2026 Duties Audit Procedures Compliant with ISA2002, the Auditor should exercise due professional care and judgment and determine the nature, timing, and extent of audit procedures to fit the objectives, scope, and context of the audit In conducting the audit, the auditor must establish that the financial statements meet the requirements laid dow. The auditor will ascertain that: Express an opinion on the financial statements produced Verify the presentation of financial statements in compliance with accepted accounting and reporting principles, with the Manual Supporting and Accounting processes of the Head Office, Country Office and with statutory requirements Verify the Head Office, Country Office are appropriately registered and compliant with local laws and regulations Analyze and evaluate financial management and risk management processes and that internal controls are in place and effective Certify that the funds were utilized for their intended purposes according to the terms of the annual budget, specific project budgets, annual work plans, etc., and in agreement with Oxfam Novib and donor requirements Special attention should be paid to: Expenditures are corroborated by supporting documents (see 2.3 of Audit protocol here attached) Budgetary procedures (establishing forecasts by activity/task or output, conformity with the annual work plan forecasts, budgetary approvals and work plans by the responsible agent, budgetary amendments during the audit period, etc.) Financial aspects of personnel management (employee contracts, remuneration of salaries, allowances and other benefits, deductions at source according to regulations currently in force, remittances made to the proper authorities including Income Tax, expat income tax, annual personnel evaluations/appraisals, etc.) (NOTE: verify that allowances have been paid in conformity with regulations and/or Oxfam/Oxfam Novib policies and procedures) Procedures for the hiring and payment of consultants (approval of selection and contracts by the proper authorities, contracts properly written with appropriate financial control over payments of fees and expenses including appropriate certification that the work was performed satisfactorily before a payment is made) Financial aspects of procurement (purchase orders, appropriate certification that goods/services/works have been delivered in satisfactory condition before a payment is made) Procedures related to the control of expenses (complete documentation, certification that the goods have been received or services rendered, issuance of check in the name of the supplier stipulated in the contracts/purchase orders, proper signatories, bank accounts, etc.) Policies, procedures and recovery mechanisms for staff advances Reporting mechanisms (financial and quarterly progress reports, explanation of variances, etc.) Deliverables The Auditor is responsible for conducting the audit procedures as specified in the ToRs In addition to the audit report, the Auditor shall provide a Management Letter summarizing the observations regarding accountability and internal controls. This would include the following: Comments and observations regarding the accounting records, systems and controls that were examined during the audit Specific deficiencies and areas of weakness in systems and controls and recommendations for improvement Any other matter that the Auditor considers significant to report to Management Audit findings should be categorized by risk severity: High, Medium, or Low, measured based on impact and likelihood The observations in the Management Letter must be accompanied by the implications suggested recommendations from the Auditor and Management’s comments on observations/recommendations Role of the auditor Meet with the country office the Project Leaders (HO and CO) to gain an appreciation of any specific concerns or risks related to financial management Perform the audit at the premises of the Country Offices and visit Counterpart offices Obtain Management’s feedback/response to the draft Management Letter At the end of the audit, debrief the Project Leaders at the Head Office and Country Office Timeframe Project Period 2026 Request for Quotation - August 10th , 2026 Decision/acceptance of services - August 31th, 2026 Kick off meeting (OXFAM and the auditor) - September 17th, 2026 Prepared by Client and Engagement Letter - September 18th, 2026 Approved Financial Report (consolidated) - September 21th, 2026 Field work (Oxfam Office) September 22th, 2026 to September 30st, 2026 First draft Audit Reports and Management Letter October 1, 2026 to October 5st, 2026 Final Audit Reports and Management Letter October 9th, 2026 to October 13st, 2026 Notes Only shortlisted applicants will be

[Click the Apply button below to apply, and Create my CV to build a CV tailored to this offer, professionally]