CONSULTING SERVICE FOR REVIEW OF AUDIT QUALITY MANAGEMENT SYSTEMS AND TOOLS (MANUALS AND WORKING PAPERS/ FILING SYSTEMS) OF THE OFFICE OF INTERNAL OVERSIGHT (OIO)

REQUEST FOR EXPRESSIONS OF INTEREST (CONSULTING SERVICES – FIRM SELECTION) Country: Ethiopia Name of Project: The Building Institutions and Systems to Harness and Realize Agenda (BIASHARA) 2063 Project Grant No : P180117 Assignment Title: Consulting Service for Review of Audit Quality Management Systems and Tools (Manuals and Working Papers/ Filing Systems) of the Office of Internal Oversight (OIO) Reference No .

ET-AUC-513832-CS-QCBS The African Union Commission has received financing from the World Bank toward the cost of The Building Institutions and Systems to Harness and Realize Agenda (BIASHARA) 2063 Project and intends to apply part of the proceeds for consulting services.

The consulting services (“the Services”) include Consulting Service for Review of Audit Quality Management Systems and Tools (Manuals and Working Papers/ Filing Systems) of the Office of Internal Oversight (OIO). The detailed Terms of Reference (TOR) for the assignment are attached to this Request for Expressions of Interest.

The African Union Commission now invites eligible consulting firms (“Consultants”) to indicate their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience to perform the Services. The shortlisting criteria are: Confirm their independence from the OIO of the African Union Commission.

Be a qualified auditor and have prior experience in drafting key audit tools and manuals. The team should comprise of competent, tenured audit professionals who are well versed in the Global Internal Audit Standards assessment methodology, and successful internal audit practices.

Possess detailed understanding of internal audit across governments/inter-governmental organisations and experience of working with international organisations and oversight bodies. Have capacity building experience in training public sector auditors Have experience of similar engagements (including at least three contactable references). Key Experts will not be evaluated at the shortlisting stage.

The attention of interested Consultants is drawn to Section III, paragraphs, 3.14, 3.16, and 3.17 of the World Bank’s “Procurement Regulations for IPF Borrowers” July 2016, revised November 2020 (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest.

Consultants may associate with other firms to enhance their qualifications but should indicate clearly whether the association is in the form of a joint venture and/or a sub-consultancy. In the case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract, if selected.

A Consultant will be selected in accordance with the Consultants’ Quality and Cost-based Selection method set out in the Procurement Regulations. Further information can be obtained at the address below during office hours 0900 to 1700 hours . Expressions of interest must be delivered in a written form to the address below (in person, or by mail, or by e-mail) by 08 December 2025 .

African Union Commission, Attn: Head of Supply Chain Management Division Building C, 3rd Floor, P.O Box 3243, Roosevelt Street Addis Ababa, Ethiopia Tel: +251 (0) 11 551 7700 – Ext 4305 Fax: +251 (0) 11 551 0442; +251 11-551-0430 E-mail: Tender@AfricanUnion.org TERMS OF REFERENCE (CONSULTING SERVICES – FIRM) CONSULTING SERVICE FOR REVIEW OF AUDIT QUALITY MANAGEMENT SYSTEMS AND TOOLS (MANUALS AND WORKING PAPERS/ FILING SYSTEMS) OF THE OFFICE OF INTERNAL OVERSIGHT (OIO) REF: ET-AUC-513832-CS-QCBS Background The African Union (AU), established as a unique Pan African continental body, is charged with spearheading Africa’s rapid integration and sustainable development by promoting unity, solidarity, cohesion and cooperation among the peoples of Africa and African States as well as developing a New Partnership worldwide.

Its Headquarters is located in Addis Ababa, capital city of Ethiopia. The Office of Internal Oversight (OIO) was established vide Executive Council Decision EX/CL/Dec. 34(III) adopted by the Third Ordinary Session of the Executive Council held in Maputo, Mozambique from 4 to 8 July 2003.

According to Article 3 of the AU Internal Audit Regulations (AU-IAR), the OIO is mandated to carry out review of transactions/activities of the Commission and other AU organs to determine whether they are in-compliance with the AU Rules and Regulations, Resolutions of the Executive Council and Assembly as well as administrative instructions issued from time to time.

In brief, OIO executes the following responsibilities (as per Article 4 of AU IAR): Review of compliance with applicable rules / policies Review of reliability and integrity financial information and data Review of economical and efficient use of resources including the review of accomplishment of programs’ objectives (performance Audits) Review of the safeguarding of assets Conduct of investigation activities (NB: now include forensic, corruption, human rights under Peace Operations) Provision of advisory services as appropriate.

To guarantee the caliber and consistency of their work, audit offices must use resources including working papers and manuals in accordance with best practices, standards, and auditing guidelines. Standardized procedures, audit procedure documentation, and a transparent audit process record are all made possible by these instruments.

The purpose of the OIO auditing tools is to help internal audit personnel carry out their auditing responsibilities efficiently. The OIO has obtained funding to facilitate the evaluation and revision of its audit quality management systems.

The goal of this review process is to assess the current audit flow systems, as outlined in the audit manuals (Finance/compliance audit, Performance audit, Information systems audit and the system for audit file documentation), as well as all pertinent working documents for quality. Objectives To review OIO’s current audit tools i.e.

Audit Manuals, working papers, and system for audit file documentation to assess their alignment with applicable audit standards, AU policies, and regulatory requirements. To update all current audit tools, i.e. working papers, audit manuals and system for audit file documentation (audit flow) to align with the latest IIA Global standards, best practices, and any relevant, widely accepted auditing standards.

Scope and Methodology of Assessment And Review The expert assessors and evaluators will evaluate all of the systems and tools used by the OIO for audit quality management in all of its audit functions within the established Divisions, such as but not limited to the following: Financial/Compliance Audit Manual, including its working papers. Performance Audit Manual, including its working papers.

Information/IT systems Audit Manual, including its working papers. Audit files and audit documentation (including structuring, preparing, and retaining records of audit procedures, evidence, and conclusions) It is envisaged that the consultant(s) will work both offsite and onsite (i.e. at the Office of Internal Oversight in Addis Ababa, Ethiopia).

For the planned tasks, the consultant will apply the IIA Global standards as well as any applicable and well recognized auditing standards and best practices. It is also envisaged that the assessment should be carried out by including at least the following: Interviews with key internal audit stakeholders, e.g.

staff, audit committee etc to gather feedback from users and experts to identify areas where the tools could be improved Review of key documentations on the audit process. Presentation of key findings and recommendations to OIO senior management team.

Defining clear assessment criteria for review of the tools Within this scope, the external assessment will include undertaking the following actions Compliance and Adherence: Meeting standards: Examine all audit manuals (i.e. Performance Audit Manual, Regularity Audit manual, IT Audit Manual and related working papers to establish their adherence to relevant standards, regulatory requirements, and internal policies.

Verifying effectiveness: Review all audit tools and related working papers to ensure that they are providing auditors with intended instructional guidance during the Audits and that they are effectively delivering on the quality of OIO audit reports.

Identifying non-conformances: Review and pinpoint areas where the audit tools may not be fully compliant with relevant audit methodological application of standards or where improvements can be made. Continuous Improvement: Identifying gaps and opportunities: Examine and uncover areas where the audit tools can be enhanced to optimize efficiency, reduce waste, and improve overall quality of OIO Audit work.

Facilitating process improvement: Assess the methods by which the OIO can monitor the implementation of the audit tools to identify and document areas needing enhancement, while also ensuring ongoing refinement of its processes and procedures.

Driving a culture of continuous improvement: Evaluate how the OIO can enhance its audit quality management systems by fostering a proactive stance, facilitating continuous improvement, and maximizing the implementation of its issued audit recommendations.

Other Key areas of focus: Ensuring consistency in OIO’s audit work: Assess and analyse how OIO can uphold uniformity in its quality processes and procedures throughout the Divisions, guaranteeing that all sectors are functioning in accordance with the applicable and identical standards.

Risk management: Assess potential risks and identify areas of weakness within the OIO’s audit quality management systems and propose proactive measures to address these risks. Improving customer satisfaction: Evaluate the most effective methods for the OIO to guarantee superior products and services via its audits and propose strategies for enhancing overall customer satisfaction across the AU.

Cost reduction: Examine the OIO audit processes for any inefficiencies and propose potential areas for enhancement that may result in overall cost savings for the organization. Enhancing credibility: Assess the effectiveness of the OIO’s existing quality management systems in relation to audit standards and their capacity to bolster the OIO's credibility, professionalism, and reputation.

Complete any additional actions required to meet the assessment's objectives. Consulting Team The consultancy team must demonstrate competence in three areas: (1) professional practice of internal and External auditing (2) expertise in creating audit quality management and process systems (3) acquaintance with Global Internal Audit Standards (2024) released by the Institute of Internal Auditors (IIA).

Competence can be demonstrated through a mixture of external and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is advantageous. The qualified reviewer(s) and drafting team will be subject to confidentiality agreements and conflict of interest declarations.

Draft audit Tools and related working papers Upon completion of the assessment of OIO audit tools, a review report and draft manuals shall be submitted to the Director of OIO for comments. The review report must detail the findings from the OIO audit tool assessment, encompassing adherence to standards, pinpointing areas needing enhancement, and providing actionable recommendations.

The review report and draft manuals will be finalized after comments from the Director of OIO. Deliverables The key deliverables of this audit tools review exercise are as follows: Assessment and review report on all areas under 3.0 (6) above Review draft of the Financial/Compliance Audit Manual and its accompanying working papers. Review draft of the Performance Audit Manual, and its accompanying working papers.

Review draft of the Information systems /IT Audit Manual, and its accompanying working papers.

Draft Model audit file on documentation (structure of a Permanent and current audit file indexing system) Review draft of the African Union Internal Audit Regulations Review draft of the Audit Charter Required Qualifications and Experience The qualified reviewer(s) and drafters should demonstrate competence in the areas of professional practice of internal auditing.

The reviewer(s) and drafters should set out their responses to the following requirements: Confirm their independence from the OIO of the African Union Commission. Be a qualified auditor and have prior experience in drafting key audit tools and manuals.

The team should comprise of competent, tenured audit professionals who are well versed in the Global Internal Audit Standards assessment methodology, and successful internal audit practices. Possess detailed understanding of internal audit across governments/inter-governmental organisations and experience of working with international organisations and oversight bodies.

Have capacity building experience in training public sector auditors Have experience of similar engagements (including at least three contactable references). A report is provided by the review and drafting team that states the internal audit function’s overall gaps in its audit tools, and enhancement opportunities identified for improvement.

Duration Work on the review together with accompanying draft audit tools is estimated to be completed within a period of four (4) months from the date of start of the exercise. Language : The report of the review and the draft audit tools shall be in English language.

Agency: Africa Union Commission Procurement method: Quality And Cost-Based Selection Notice type: Request for Expression of Interest Status: Published Value: 100000.0 USD