ToR: Internal Auditor

• Reports To: Board of Directors (with functional reporting to the Executive Director for administrative matters)
• Employment Type:  Part-time/Contractual Base
• Working Days: 2 days per week
• Salary: Negotiable

Background

The Ethiopian Midwives Association (EMwA) is a professional association committed to advancing the midwifery profession and improving maternal, newborn, child, and adolescent health outcomes in Ethiopia. EMwA implements donor-funded projects and membership-based initiatives in collaboration with government and development partners. To strengthen financial integrity, accountability, transparency, and compliance with organizational policies and donor requirements, EMwA seeks to engage a qualified Internal Auditor.

Purpose of the Position

The Internal Auditor is responsible for providing independent and objective assurance on the effectiveness of governance, risk management, and internal control systems of EMwA. The auditor ensures compliance with financial regulations, donor agreements, national laws, and organizational policies. This will be achieved in accordance with the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing (SPPIA), The Accounting and Auditing Board of Ethiopia AABE) and EMwA’s Finance Manual on Internal Audit policies and procedures.

Key Duties and Responsibilities

Provides to the management and consulting activity designed to add value and improve the
organization’s operations.

• Works on identifying the risks that could keep the association from achieving its goals, making sure the management and the Executive Board know about these risks, and proactively recommend improvements to reduce the risks.
•  Plan internal audit engagements and design appropriate audit tests including designing and implementing internal audit tools.
• Assess the significance of the association’s risks and the effectiveness of risk management efforts, communicate these to the management and Executive Board, and develop recommendations to improve risk management or develop risk mitigation plan.
• Evaluate control system efficiency and effectiveness and provide management and the Executive Board assurance that the controls in place are adequate to respond to the risks that threaten the organization
• Ensure financial statement accuracy and examine the reliability and integrity of financial and operational information.
• Establish standard of performance for internal auditing and determine that performance meets the standards
• Participate in the Risk Based Annual Planning process: prepare the annual audit plan and contribute to the association’s Risk Based Annual Plan.
• Review, assess and analyze data obtained for evidence of high risk deficiencies in internal control, duplication of efforts, extravagance, fraud and non-compliance with laws, government regulations and EMwA’s policies and procedures. Offer insight into the impact that noncompliance would have on an organization and inform the management and Executive Board of noncompliance.
• Provides objective and professional advice to Finance team, Executive Board and management and pave the path toward continuous improvement and proactively reduce risks
•  Ensure the preparation of pre – audit information and coordinate receipt of information from the auditees before the internal audit work.
• Engage in capacity building sessions for staff (Auditees) on risk management and risk-based integrated audit approach, before and during audit work.
• Conduct detailed audit work; prepare periodic reports of audit findings and recommendations to the management and Executive Board.
• Ensure quality international audit standards are maintained during all audit works
• Follow-up and ensure that the recommendations of internal and external auditors are implemented and give feedback to the management and Executive Board.
•  Establish and maintain networks and good relationships with other Departments, employees and other stakeholders as necessary;
•  Prepare periodic reports and budgets concerning the activities of the association and share for respective bodies for information and further action as required.

• Masters or Bachelor’s Degree in Accounting, Finance, Business Administration, or related field. Professional certification (e.g., ACCA, CPA, CIA) is an advantage.

Experience

• Minimum of 5 years of relevant experience in auditing (preferably in NGOs or donor-funded projects)-
• Experience with donor compliance requirements (UN agencies, bilateral donors, international NGOs) is preferred.
• Strong knowledge of Ethiopian financial and tax regulations

Skills & Competencies

• Strong analytical and risk assessment skills.
• High level of integrity and confidentiality.
• Excellent report writing and communication skills.
• Ability to work independently and maintain objectivity.
• Proficiency in accounting software and MS Office applications.

 Duration of Engagement

The Internal Auditor will be engaged for a period of one year renewable based on performance and organizational needs.

Ethical Considerations

The Internal Auditor shall:

• Maintain independence and objectivity at all times.
• Avoid conflicts of interest.
• Maintain strict confidentiality of organizational information.