External Audit

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

• 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 contacted
• Indicate the source of this job post: emprego.co.mz
• The final audit report and the Management Letter including Head Office and Country Office management’s response should be submitted to QFC’s manager with cc to the relevant Business Controller by October 15, 2026
• To the Business Services Manages or the appropriate representative of senior management
• You have requested that we audit the financial statements of Mozambique Country Office for the year ending August 9, 2026.  We are pleased to confirm our acceptance and our understanding of this engagement by means of this letter.  Our audit will be made with the objective of expressing an opinion on the financial statements
• We will conduct our audit in accordance with International Standards on Auditing (ISA 800/805).  Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements.  An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.  An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  Because of the test nature and other inherent limitations of an audit, together with the inherent limitations of any accounting and internal control system, there is an unavoidable risk that even some material misstatements may remain undiscovered
• In addition to our report on the financial statements, we will provide you with a separate management letter concerning any material weaknesses in accounting and internal control systems which come to our notice.  We will pay special attention to those audit procedures stated in the ToR
• We remind you that the responsibility for the preparation of financial statements including adequate disclosure is that of the management of the organization.  This includes the maintenance of adequate accounting records and internal controls, the selection and application of accounting policies, and the safeguarding of the assets of the organization
• As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit. We look forward to full cooperation with your staff and we trust that they will make available to us the records; documentation and other information requested in connection with our audit

How to Apply

1. Documentation

• Cover Letter
• Curriculum Vitae

2. Application

• Send your Documentation to vacancies@oxfam.org with the Subject line “External Audit”