Terms of Reference for the Engagement of an Internal Auditor

Ujamaa Pamodzi Africa (UPA)

TERMS OF REFERENCE (TOR)

For the Engagement of an Internal Auditor for UJAMAA PAMODZI AFRICA (UPA)

  1. Background

Ujamaa Pamodzi Africa is a non-governmental organization working to prevent violence against women and children in Malawi. Our evidence-based programs have shown that wherever we teach, incidents of rape reduce by up to 50%. Ujamaa Pamodzi Africa invites proposals from qualified and reputable audit firms to conduct an external audit of its financial statements for the year ending 31 Dec 2025

  1. Objective of the Assignment

The overall objective is to provide professional internal audit services that will help strengthen UPA’s internal control systems, ensure compliance with policies, donor requirements, statutory obligations, and enhance operational efficiency in line with international auditing standards as a precuationery measure for External Audits, commissioned Assessments and Donor Spot Checks.

  1. Scope of Work

The Internal Auditor will carry out a risk-based internal audit covering, but not limited to, the following areas:

Financial Management & Controls

  • Review the adequacy and effectiveness of financial systems, policies, and procedures.
  • Assess compliance with International Accounting Standards (IAS) and IFRS, donor regulations, and local statutory requirements.
  • Examine accounting records, financial statements, cash management, payroll, procurement, and asset management systems.

Internal Control Systems

  • Evaluate internal controls to ensure they are effective, reliable, and efficient.
  • Identify weaknesses and recommend improvements.

Governance & Risk Management

  • Assess governance structures, delegation of authority, segregation of duties, and risk management practices.
  • Evaluate how risks (financial, operational, reputational) are identified, managed, and mitigated.

Compliance

  • Review compliance with UPA policies, internal regulations, donor agreements, labor laws, tax obligations, and other legal frameworks.

Operational Efficiency

  • Assess value-for-money and efficiency in the use of resources.
  • Evaluate effectiveness of project implementation in relation to set objectives.

Fraud Risk & Irregularities

  • Review fraud prevention measures and detect any red flags of mismanagement or irregularities.
  • Provide recommendations for strengthening anti-fraud mechanisms.
  1. Deliverables

The Internal Auditor will be expected to deliver the following:

  • Annual Internal Audit Plan: Risk-based audit plan with timelines and areas of focus.
  • Quarterly Internal Audit Reports: Findings, risk assessments, and recommendations for corrective action.
  • Annual Consolidated Internal Audit Report: Comprehensive assessment of the internal control environment and progress on implementation of recommendations.
  • Ad hoc Reports: On emerging issues or special investigations as required by management or the Board.
  1. Duration of Assignment

The Internal Auditor will be engaged on a one-year renewable contract subject to satisfactory performance, with an initial probation period of three months.

  1. Reporting

The Internal Auditor will report functionally to the Executive Director and Management (Audit & Risk and Compliance Committee). The Auditor will have unrestricted access to all records, staff, premises, and information necessary to perform the assignment.

  1. Qualifications and Experience

The prospective Internal Auditor (individual or firm) must possess:

  • A minimum of a Masters/Bachelor’s Degree in Accounting, Finance, Auditing, or related field.
  • Professional certification such as CIA, ACCA, CPA, or CIMA.
  • At least 5 years of proven experience in auditing NGOs, donor-funded projects, or non-profit organizations.
  • Strong knowledge of risk-based auditing, internal controls, financial management, and donor compliance requirements.
  • Demonstrated integrity, independence, objectivity, and professional judgment.
  • Excellent analytical, communication, and report-writing skills.
  1. Submission of Expressions of Interest

Interested candidates/firms should submit the following:

  • Cover letter expressing interest and suitability.
  • Technical proposal (understanding of TOR, methodology, work plan).
  • Financial proposal (professional fees and reimbursable costs).
  • Updated CV(s) or company profile highlighting relevant experience.
  • At least three traceable references from similar assignments.
  1. Deadline for Submission

All applications should be submitted electronically or in sealed envelopes clearly marked “Expression of Interest – Internal Auditor, Ujamaa Pamodzi Africa” to the address below no later than 14th November, 2025.

The Executive Director
Ujamaa Pamodzi Africa (UPA)
Area 47, Sector 2, Plot No. 68
Email: ujamaapamodzivacancies@gmail.com, cc: procurement.ujamaapamodzi@gmail.com,

Late submissions will not be considered.

  1. Selection and Notification

Only shortlisted firms will be contacted. Ujamaa Pamodzi Africa reserves the right to accept or reject any proposal without assigning a reason.

Issued by:

Management

Ujamaa Pamodzi Africa NGO

Safeguarding Statement

Ujamaa is an equal opportunity employer and is committed to creating a safe and respectful work environment for all employees. We have a zero-tolerance policy for Sexual exploitation and abuse.

All personnel working with Ujamaa are required to adhere to Ujamaa Pamodzi Africa’s safeguarding and PSEA Policies and procedures. Note that for successful candidates there will be background checks to ensure the aforementioned is in order.