External Auditor

Terms of Reference (ToR): Auditor for Project Audit

Project Name: Supporting Critical Voices

Project Duration: August 1 – December 31, 2024

Audit Period: January 6 – 10, 2025

Working Days: 1-2

Audit amount: 50,000EUR

Location: Berlin, Germany

Request for Financial Offer following the TOR

About MiCT:

MiCT – Media in Cooperation and Transition gGmbH is a Berlin-based non-profit organization that implements media development projects in crisis regions. Our activities focus on the interplay between conflict, media coverage, and reconciliation. MiCT’s services include training journalists and media producers, program and content development, radio and film production, magazine and book publishing, as well as media research and monitoring in conflict regions. Through these activities, MiCT aims to foster the transformation of conflict towards reconciliation and encourage dialogue among conflicting factions within society. The focal point is the interaction and interdependence of media and conflict. Supporting media cooperation, media networking, and media development, as well as capacity building in the field of journalism, are recognized as key factors in conflict transition

Project Overview:

Supporting Critical Voices is a dedicated program running from August 1, 2024, to December 31, 2024. It aims to protect and support at-risk journalists in the Middle East, where media professionals face threats like political persecution, censorship, and violence. The program provides comprehensive support to the journalists, including financial compensations, security training, legal advice, and mental health services. Journalists from the region will produce relevant reports and stories with the aid of an experienced editor, ensuring their voices continue to reach audiences despite the risks. An independent jury will select up to 10 journalists based on criteria such as urgency, security needs, and professional skills.

Objective of the Audit:

The audit required aims to assess the accuracy, completeness, and compliance of the financial and procurement records with donor regulations and organizational policies. The auditor will review both physical and digital project files to ensure proper documentation and adherence to approved procedures.

Scope of Work:

The audit will include, but is not limited to, the following tasks:

• Financial Review: Assess all financial transactions to verify the accuracy and proper recording of expenses, ensuring they align with the approved budget and donor guidelines.
• Procurement Review: Review procurement processes and documents to ensure they meet the donor’s requirements, and that procurement was conducted transparently and competitively.
• Document Verification: Check the filing system (both physical and digital) to ensure that all required documentation (invoices, contracts, procurement records, etc.) is properly stored, accessible, and compliant with donor and organizational requirements.
• Compliance Check: Evaluate whether all financial and procurement processes are in full compliance with both the donor’s regulations and the organization’s internal policies.

Deliverables:

The auditor will be required to deliver the following:

• Audit Report: A detailed report outlining the findings, highlighting any areas of non-compliance, and providing recommendations for addressing any issues.
• Executive Summary: A brief, high-level summary of the key audit findings, focusing on areas of concern and improvement.

Timeline:

Audit Period: up to 2 working days between January 6 and 10, 2025.

Report Submission: The final audit report must be submitted no later than January 13, 2025.

Required Qualifications:

The auditor must meet the following qualifications:

• Education: A university degree in accounting, finance, or a related field. A professional accounting certification (e.g., CPA, ACCA, or equivalent) is highly preferred.
• Experience: A minimum of 5 years of experience conducting financial and procurement audits for projects funded by international donors.
• Knowledge: Strong knowledge of international donor regulations.
• Skills: Demonstrated ability to assess both physical and digital documentation, with excellent attention to detail and familiarity with relevant auditing tools and software.