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- Position Name: Consultancy Services TAAT II
- Organization Name: International Institute of Tropical Agriculture
- Duty Location / City: Ibadan, Nigeria
- Job Application Deadline: Not Specified
STAKEHOLDERS RESPONSIBILITIES
- Project Management: The responsibility for the preparation of PFSs, including appropriate disclosure and project/program technical progress report lies with the Project/program Executing Agency. The PMU Management is responsible for:
- The selection and application of the financial reporting framework in the preparation of the financial statements, which could be either the International Public Sector Accounting Standards (IPSASs), the International Financial Reporting Standards (IFRS), or National Accounting Standards;
- Implementing internal control procedures that enable the preparation of financial statements that are free from material misstatement whether due to fraud or error;
- Implementing technical project/program activities and preparing project/program technical progress reports; and
- Providing the auditor with:
- Access to all information relevant to the preparation of the financial statements such as records, documentation and other matters;
- Additional information that the auditor may request from management for the purpose of the audit;
- Access to all project/program implementation sites for physical inspection and appreciation of project/program progress and
- Unrestricted access to persons within the entity from whom the auditor determines it necessary to obtain audit evidence
Auditors:
- The auditors are responsible for formulation and expression of opinion on the PFSs.
- The auditors would conduct the audit of the project in accordance with International Standards on Auditing (ISA) as promulgated by the International Auditing and Assurance Standards Board (IAASB), or International Standards of Supreme Audit Institutions (ISSAIs) issued by the International Organization of Supreme Audit Institutions (INTOSAI) or National Auditing Standards when these have been found to be acceptable to the Bank.
- In accordance with these standards, auditors would request the Executing Agency for a written confirmation concerning representation made in connection with the audit including maintenance of proper internal control systems for the project/program, as well as acceptable documentation for all financial transactions, and the preparation of the applicable PFSs.
- The audit will be carried out in accordance with the Standards specified in 3.2 above. It will include such tests and controls as the auditors consider necessary under the circumstances.
- To demonstrate compliance with the agreed project/program financial management arrangements and requirements, the auditor is expected to carry out tests to confirm that:
- All funds including counterpart funds and other external funds (in case of co-financing) have been used in accordance with the conditions of the financing agreement(s), with due attention to economy and efficiency and only for the purposes for which the funds were provided.
- Goods, Works and Services financed have been procured in accordance with relevant financing agreement(s) and have been properly accounted for ;
- All appropriate supporting documents, records and accounts relating to all project/program activities have been kept. The auditor is expected to verify that all reports prepared and issued during the period agreed with the underlying books of accounts;
- Special accounts (SA) (if used) have been maintained in accordance with the provisions of the relevant financing agreements and in accordance with the Bank’s disbursement rules and procedures; and funds disbursed out of the SAs were used for the intended purpose as specified in the financing agreement (s);
Risks:
- With a view to reducing audit risks to a relatively low level, the auditors will apply appropriate audit procedures and address anomalies/risks identified during their assessment. This is in accordance with ISA 330 (The Auditor’s Responses to Assessed Risks).
- The auditor shall verify that the PFSs have been prepared in accordance with agreed accounting standards (refer to paragraph 3.2 above) and give a true and fair view of the financial position of the project at the relevant date.
- For financial reporting purposes, the auditor shall verify and ensure the PFSs have been presented using the Borrower’s functional currency. Where functional currency is not used for the purpose of PFSs presentation, full exchange translation is required. The auditor shall obtain from management the rationale and justification for use of a presentation currency different from the functional currency.
- The project/program financial statements will be prepared by project/program management in accordance with the applicable financial reporting framework and shall include:
- Statement of Financial Position showing accumulated funds of the project/program, bank balances and other assets and liabilities of the project/program as at the close of each fiscal year;
TECHNICAL REVIEW
- In accordance with ISA 620, the auditor shall review the physical progress of the project/program to
- The auditor should be registered and have a license from a national or regional professional Accountancy Body. He should have relevant experience in accounting and auditing of development project/programs, especially donor-funded operations.
Required Qualifications:
- a) Audit Manager: Professional Accountant (CA, ACCA, CPA, Expert Compatible, etc.) with a minimum of 10 years post qualification experience of which 5 years should have been in the audit of either, African Development Bank or other multilateral donor-funded project/programs.
- b) Audit Supervisor: Professional Accountant (CA, ACCA, CPA, etc.) with a minimum of 5 years post qualification experience of which 3 years should have been in the audit of either, African Development Bank or other multilateral donor-funded project/programs.
- c) Audit Senior: Partly qualified Accountant with a minimum of 3 years working experience in an audit firm, of which 2 years should have been in the audit of either, African Development Bank or other multilateral donor-funded project/programs.
- d) Technical Audit senior: a technically qualified professional in the field of expertise with a minimum of 5 years working experience in the relevant sector. Experience in the audit of multilateral donor-funded project/programs or the conduct of technical audits will be an added advantage;
- e) Procurement Auditor: Where necessary, a certified procurement professional (CIPS or its equivalent), with a minimum of 5 years working experience in the conduct of procurement audits and/or execution of procurement activities in multilateral donor-funded project/programs.
How to Apply
Interested candidates who meet the required qualifications are encouraged to apply through the official application portal of the organization. Before submitting your application, make sure you carefully review all job requirements and eligibility criteria.
Follow these steps to apply:
- Visit the official job application link provided below
- Read the complete job description and requirements carefully
- Prepare an updated CV highlighting relevant skills and experience
- Attach all required documents such as certificates or references
- Submit your application before the specified deadline
Applicants are strongly advised to apply as early as possible, as some organizations may close the application process once a sufficient number of candidates have applied.
