Terms of Reference for the Assurance and Internal Audit of Amnesty International Nigeria

Amnesty International is a global movement with the aim to end human rights abuses. Independent, international, and influential; we campaign for justice, fairness, freedom and truth wherever they're denied. Amnesty International Nigeria is a national entity that is part of the global and we campaign for meaningful human rights change to build a culture of respect for human rights in Nigeria.

Applications are invited for:

Title: Terms of Reference for the Assurance and Internal Audit of Amnesty International Nigeria

Location: Abuja (FCT)
Employment Type: Contract

Introduction
Amnesty International is a global movement of more than 10 million people committed to creating a future where human rights are enjoyed by everyone, as enshrined in the Universal Declaration of Human Rights and other international human rights mechanisms. In Nigeria, our mission is to build an inclusive and constructive constituency in Nigeria that has a significant impact on the key human rights issues of contemporary Nigeria and to build a culture of respect for human rights in Nigeria. 

Amnesty International maintains the highest standards of accountability, transparency, and compliance with donor requirements, local regulations, and internal policies. To continuously meet these standards, Amnesty Nigeria requires robust assurance and internal audit processes that provide independent and objective evaluations of financial management, operational efficiency, risk management, and governance processes.

Objectives

• The primary objective of the Internal Audit and Assurance Services is to provide independent and objective evaluations of Amnesty International Nigeria's financial transactions, risk management, and internal control systems.
• This includes reviewing financial transactions, reporting processes, and fund utilization to confirm accuracy, completeness, and adherence to applicable accounting standards and statutory regulations.
• The services will identify key risks and operational inefficiencies, recommend practical improvements to enhance systems and processes, and support management in implementing robust controls that enhance organizational resilience.

Scope

• QBO Workflows: Comprehensive review of QuickBooks Online workflows, analysing the chart of accounts, account classes, cost centres, project accounting protocols, and implementation of best practices for daily transaction processing.

Internal Audit Services:

• Transaction Review: Monthly review of all financial transactions, journal entries, and allocations.
• Posting Accuracy: Ensuring all transactions are accurately posted to the correct Class, Project, and Fund.
• Regulatory Compliance: Verifying all financial activities comply with donor agreements and International Accounting Standards.

Risk and Compliance:

• Risk Management: Develop a risk-based plan for annual audits and assess the design and operating effectiveness of the risk register and risk mitigation plans (strategic, operational, financial, safeguarding, and security).
• Regulatory and Donor Compliance: Test compliance with Nigerian regulatory laws, donor agreements, grant conditions, and finance and operational policies.

Financial Management and Controls:

• Financial Controls: Evaluate budgets against priority goals and costs, review bank reconciliations, assess revenue recognition, expense authorization, payroll, and fixed asset management. Follow up with finance staff to ensure filing and documentation procedures are met.
• Grant Management: Review the end-to-end grant lifecycle (proposal, budgeting, drawdowns, reporting), and cost allocability for each donor fund.
• Systems and Data Integrity: Assess financial transactions, posting to the general ledger, master data controls, and data security (knowledge of QuickBooks is mandatory).

Expected Deliverables

• The assurance and internal audit service provider is expected to submit the following:

Planning Deliverables:

• Develop a toolkit and checklist to monitor consistent control execution across countries.
• Annual Risk-Based Audit Plan: Scope, timelines, resources, country/project coverage, and methodology.
• Internal Audit Reports: A formal monthly Internal Audit Report provided to the Director of Amnesty International Nigeria.
• Compliance Analysis: Detailed reporting on current compliance levels within the organization.
• Process Recommendations: Actionable recommendations for process improvement and strengthening internal controls.

Reporting Deliverables:

• Engagement reports for each audit shall include an executive summary, scope, methodology, and limitations. The report shall include detailed findings, ratings, and risk implications, with a management action plan (owners and due dates).
• Assurance Opinion: Report on the adequacy and effectiveness of governance, risk management, and internal controls, including key improvements and residual risks, submitted semi-annually and annually to the Director.
• Special Reports: Investigations, donor-specific compliance reviews, post-implementation reviews, and advisory outputs (as authorized).

Reporting and Supervision:

• The assurance and internal audit service provider shall report directly to the Director of Amnesty International Nigeria.
• They will work closely with the finance team to facilitate the monthly review of financial operations and data collection for audits.

Required Qualifications
The selected firm must demonstrate high-level technical expertise and experience in the following areas:

• Professional Certification: Must be a certified professional accounting firm with professional certification (ACCA, ICAN, or CFA) and a strong background in International Accounting Standards.
• System Expertise: Proven experience in implementing and training staff on QuickBooks Online (QBO) workflows and cloud-based accounting systems.
• NGO Sector Experience: Extensive knowledge of NGO-specific financial management, including compliance with complex donor agreements.
• Significant experience in providing continuous internal audit services and producing formal audit reports for management.
• The firm must be located in Abuja, given the requirement for monthly visits and reviews.

Application Closing Date
31st July, 2026. 

Method of Application
Interested and qualified firms should send their proposals to: info@amnesty.org.ng using “Audit RFP” as the subject of the mail.

Note

• The proposal to be submitted should list the audit firm’s full legal name, office physical address(es), contact numbers, emails, TIN (Tax Identification Number) and Company registration number and/or license number. A copy of the registration should be included. A firm’s submission must include list of names of proposed team members and their qualifications.
• The proposal should clearly show a breakdown of all costs. Costs should be quoted in NGN (Nigerian Naira).
• Please note that costs are liable to with holding tax, so this must be included in your costing.
• We look forward to receiving submissions from qualified firms.