Terms of Reference for External Auditor

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Background Oxfam is a global movement of people who are fighting inequality to end poverty and injustice.  Our global confederation includes 21 member organizations working in 79 countries. We have a vision of a just and sustainable world. A world where people and the planet are at the center of our economy. Where women and girls live free from violence and discrimination. Where the climate crisis is contained. And where governance systems are inclusive and allow for those in power to be held to account. Oxfam believes that a reduction in poverty, injustice, and inequality will occur through the interaction between active citizens, accountable states and the responsible private sector and that it is fundamental to our development. Oxfam contributes to a shift from the current growth-based development model to a Human Economy that cares for people and the planet. All our work is led by three core values: Empowerment, Accountability, Inclusiveness, Courage, Solidarity and Equality. To read more about our values please click here The Oxfam Cambodia, Lao, Vietnam (CLV) Cluster was established in Apr 2022 as an internal management structure. Its purpose is to enhance impact and strategic delivery; strengthen connections between programs, people, resource, and knowledge, improve efficiency through shared system; and maximize energies among Oxfam in Cambodia, Laos, Vietnam and the broader Oxfam Asia region. Oxfam Novib in each country, part of CLV Cluster, is managed by the National Director who reports to the Cluster Director. Operational procedure and new policies were developed to accommodate the changes from country operation to Cluster operation model, including derogations of authorities SAFER RECRUITMENT: Oxfam is committed to preventing any type of unwanted behaviour at work including sexual harassment, exploitation and abuse, lack of integrity and financial misconduct; and promoting the welfare of children, young people and adults. Oxfam expects all staff and volunteers to share this commitment through our code of conduct. We place a high priority on ensuring that only those who share and demonstrate our values are recruited to work for us. Offers of employment will be subject to satisfactory references and appropriate screening checks, which can include criminal records and terrorism finance checks. Objectives  The objectives of the audit are to enable the Auditor to express an opinion on whether the financial statements, in all material respects, presents a fairly view of the actual expenditure incurred and the revenue recognized for Oxfam in Laos Country Office  in the CLV Cluster for the period from 01 April 2025 to 31 March 2026. Scope The audit will be carried out in accordance with ISA [1]   auditing standards. The selected audit firm(s) will carry out the audit in Lao for   the audit period is 01 April 2025 to 31 March 2026.  Responsibilities of the parties to the engagement are reflected in Annex A. Audit Procedures Compliant to the ISA200 2 , 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 should: Express an opinion on the financial statements prepared by the Country offices; Verify the presentation of financial statements in compliance with accepted accounting and reporting principles, with Oxfam Novib International Finance Manual and all other relevant operating procedures in the Country office, and with statuary requirements; Verify the Country Office is appropriately registered and compliant with local laws and regulations; Analyze financial management and risk management processes and evaluate whether sufficient internal controls are in place and effective Certify that the funds were utilized for their intended purposes according to the terms in 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: Quality of management oversight and internal controls (such as segregation of duties), and policies, procedures, and practices related to costs allocations and classifications;   Budgetary : The 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.);  The management procedures of the funds (bank account, advances supported by forecasts and in conformity with Oxfam Novib’s policy, petty cash safekeeping, bank reconciliation, control of receipts, etc.);   Status of CO bank accounts signatories, including reviewing the list of designated signatories, appointment process and authorizations of the said signatories  by the BoD HR/Personnel : Financial aspects of personnel management (empl

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