Tenders Are Invited For Consultant - Financial Audit in Lebanon

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Tenders Are Invited For Consultant - Financial Audit Closing Date: Tuesday, 24. Dec 2024 Intervention Sector(S): Gender Issues Remuneration Range: > 6000 (Usd) Duration Of Contract: - Terms Of Referenceintroduction These Terms Of Reference Cover The Audit Of The Financial Statements For The Project Promotion Of A Gender Equal And Equitable Society With And For Women And Youth In Lebanon .The Audit Includes Both The Financial Audit As Well As The Compliance And Performance Audit Of The Project. The Audit Will Cover Financial Statements For The Period [01-11-2023 To 31-12-2024] Background Project Strategic Objective: Advocacy For Gender Equality Is Strengthened At Local And National Levels And Women And Children Enjoy A More Gender Equal, Enabling, And Protective Environment. Long Term Outcomes: Long Term Outcome 1: Community Members Are Mobilized To Advocate For Gender Equality. Long Term Outcome 2: Decision Makers And Key Leaders Are Progressively Embracing, Modifying, And Enacting Policies And Laws That Support Gender Equality. Long Term Outcome 3: National Institutions Have Increased Capabilities In Gender Transformative And Inclusive Gbv Response Through Capacity Strengthening. The Promotion Of A Gender Equal And Equitable Society With And For Women And Youth In Lebanon Is A Three-Years Project Funded By The European Regional Development And Protection Program For Jordan And Lebanon (Rdpp Iii) In The Middle East. The Strategic Goal Is To Establish Societies That Ensure Gender Equality And Are Free Of Violence, Centring Efforts On Women And Girls In All Their Diversity. By Advocating For Gender Equality, The Aim Is To Effect Systemic Changes That Tackle Root Causes Of Discrimination, Sexism, And Harmful Norms That Obstruct Access To Rights Based On Gender. Women And Girls In Their Diversity Are Not Only The Recipients Of These Efforts But Also Active Participants In Shaping This Transformation. As This Program Primarily Targets Women And Girls, They Are Fundamental To The Design And Implementation Of The Program. The Understanding Of Diversity Acknowledges That Women And Girls Possess Intersecting Identities That Affect Their Societal Positions And Access To Rights And Power. This Strategic Objective Will Be Achieved Through Lobbying, Advocacy, And The Strengthening Of Civil Society, All Guided By A Gender-Transformative Approach (Gta). The Gta Focuses On These Key Components: Amplifying The Voices Of Women And Youth, Enhancing The Role Of Young Men As Allies In This Transformation, Promoting Human Rights And The Agency Of Women And Girls, Analysing And Countering Harmful Norms And Unequal Power Relations. A Gender-Transformative Approach Will Be Applied To Both Lobbying And Advocacy At The Individual, Community, Institutional, And Policy Levels Of The Socio-Ecological Model. This Multifaceted Strategy Is Rooted In Three Long-Term Mutually Reinforcing Outcomes (Ltos): Increased Public Support, Policy And Legal Change, And A Strengthened Civil Society. Together, These Outcomes Also Aim To Preserve And Expand The Civic Space, Particularly In Relation To Gender Equality. Lto 1 Is Centred Around Mobilizing Communities For Gender Equality And The Eradication Of Gender-Based Violence. This Outcome Complements The Other Two Ltos As Mobilized Individuals Can Join Organized Civil Society Or Use Their Voice Or Voting Power To Pressure Decision-Makers To Implement More Gender-Transformative Policies And Legislation. Lto 2 Prioritizes The Enhancement Of Gender-Transformative And Inclusive Policy-Making And Legislation For Women And Girls. This Outcome Supports The Other Two Ltos, As Decision-Makers Directly Affect The Availability Of Civic Space And Can Strongly Influence The General Public Through Discourse, Legislation, And Policies. Lto 3 Envisions A Robust, Inclusive, And Resilient Civil Society That Is Capable Of Championing Gender Equality. This Outcome Also Feeds Into The Other Two Ltos As A Strengthened Civil Society Can Advocate For Gender-Transformative Laws And Policies And Can Foster And Stimulate Public Support. Theory Of Change: If Women, Girls, And Community Members Are Empowered And Mobilized To Advocate For Gender Equality And Initiate Gender-Transformative Actions, And If Key Leaders And Decision-Makers Are Influenced To Embrace And Enact Gender-Sensitive Policies And Laws, Then A Progressive Societal Shift Towards Gender Equality And The Reduction Of Gbv Can Occur. This Societal Shift Can Be Further Sustained If National Institutions Increase Their Capabilities In Delivering Gender Transformative And Inclusive Gbv Responses Through Capacity Building And Knowledge Generation. Consequently, A Society That Upholds And Celebrates Gender Equality Can Be Realized. About Abaad Abaad Resource Centre For Gender Equality Is A Un Ecosoc Accredited Organization That Aims To Achieve Gender Equality As An Essential Condition To Sustainable Social And Economic Development In The Mena Region. Abaad Advocates For The Development And Implementation Of Policies And Laws That Enhance WomenS Effective Participation, Through A Rights-Based Approach That Would Bring About Tangible Change To Gender Justice. With The Purpose Of Ending Gender-Based Violence, Abaad Adopts A Holistic Care Approach To Provide Protection And Support Services To Gbv Survivors/Right Holders During Times Of Peace, War And Disasters Since 2011. Objective Based On The Financial Information And Other Information Provided By Abaad, The Mfa Will Determine Whether All Legislative And Regulatory Requirements Linked To The Funds Granted Have Been Complied With. The Overall Objective Of The Audit Is To Provide The Mfa With Confidence In Financial Information Provided To The Mfa By Abaad. By Providing An Opinion On The Financial Statements, And By Reporting Findings And Observations, The Audit Company Provides Part Of The Basis On Which The Mfa Will Assess The Compliance Of Relevant Legislative And Regulatory Requirements. The Objective Of The Financial Audit Is To Obtain Reasonable Assurance Whether The Funds Granted Through The Mfa Are Free From Material Misstatement. Based On The Audit Evidence Obtained, The Objective Is Thereby To Express An Opinion On Whether The Financial Statements Are Free From Material Misstatement. The Overall Objective Of The Compliance Audit Is To Obtain Reasonable Assurance Whether Transactions Covered By The Financial Statements Comply With The Appropriations Granted, Statutes, Other Regulations, Agreements, And Usual Practice. Similarly, The Objective Of The Performance Audit Is To Make An Assessment To Obtain Reasonable Assurance Whether The Systems, Processes, Or Transactions Examined Support The Exercise Of Sound Financial Management In The Administration Of The Funds Granted Through The Mfa. The Audit Will Also Aim To Provide Abaad With An External Assessment Of The Financial Capacity And Established Business Processes. This Includes Providing Observations And Recommendations As Part Of The Audit. Scope The Scope Of The Audit Includes A Financial Audit As Well As A Compliance And Performance Audit. The Financial Audit Must Be Carried Out In Accordance With International Standards On Auditing (Isas). Other Frameworks Of Auditing Than Isas Are Accepted As A Basis For The Audit, Provided These Frameworks Result In An Audit Equivalent To An Audit Planned And Performed According To The Isas And Issais. This Will Require The Audit Company To Plan And Perform Procedures Based On Risk Assessment And Materiality. Therefore The Audit Company Must: Identify And Assess Risks Of Material Misstatement Of The Financial Statements, Whether Due To Fraud Or Error. Based On The Risks Identified, The Auditor Must Design And Perform Relevant Audit Procedures To Obtain Sufficient And Appropriate Audit Evidence To Serve As The Basis For The AuditorS Opinion Obtain An Understanding Of The Internal Controls Relevant To The Audit In Order To Design Appropriate Audit Procedures. The Purpose Is Not To Express An Opinion On The Effectiveness Of The Internal Controls. In Relation To Funds Granted Through The Mfa, These Controls Pertain In Particular To Costs, Including Costs Related To Activities Funded By The Mfa, Recognised In The Financial Statements. Evaluate The Appropriateness Of The Accounting Policies Used In The Financial Statements, Including The Reasonableness Of Estimates And Related Disclosures. In Relation To Funds Granted Through The Mfa, This Is Particularly Relevant For Accounting Policies Regarding Project Costs. The Specific Audit Procedures That May Be Relevant For The Financial Audit Are Specified Further Below. The Performance And Compliance Audit Must Be Carried Out In Accordance With Relevant International Standards Of Supreme Audit Institutions (Issais). Therefore The Audit Company Must: Examine And Evaluate The Functioning Of Management Systems And Business Processes With Special Consideration To Compliance And The Principle Of Economy. Gain An Understanding Of The Audited Entity And Its Environment To Identify Relevant Regulation And Legislation. Consider The Necessity And Relevance To Perform Test Of Details Regarding Compliance And The Principle Of Economy, Effectiveness, Efficiency. Evaluate And Conclude On Audit Findings And Prepare Communication. The Specific Audit Procedures That May Be Relevant For The Performance And Compliance Audit Are Specified Further Below. The Audit Must Be Planned In Order To Facilitate The Timely Submission Of Audited Financial Statement. This Means That The Audit Is Expected To Take Place In The Period 03-03-2025-07-03-2025 Specific Procedures The Audit Company Must Plan The Audit In Accordance With Their Risk Assessment. The Extent And N Tender Link : Https://Daleel-Madani.Org/Civil-Society-Directory/Abaad-Resource-Centre-Gender-Equality/Calls/Call-Consultant-Financial-Audit

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