Norwegian Church Aid (NCA), throughout its 75 years of existence, began in 1947 as a small fundraising drive to coordinate social aid work after the Second World War. Today, NCA is one of the Nordic countries’ largest aid organisations. NCA is an international non-governmental organization that provides emergency assistance in disasters, works for long-term development in local communities, and addresses the root causes of poverty. NCA advocates for just decisions by public authorities, business, and religious leaders. NCA is present in around 30 countries to provide humanitarian assistance.
Norwegian Church Aid (NCA), an international non-governmental organization, has been operational in Northeast Nigeria since 2017, delivering humanitarian assistance across Gender-Based Violence (GBV), Adolescent Sexual and Reproductive Health (ASRH), and WASH.
Applications are invited for:
Title: Terms of Reference (ToR) for External Audit Services for 2026
Location: Old GRA, Maiduguri - Borno
Contracting Authority: Norwegian Church Aid - Nigeria, 135, Mandara Close, Behind Doctors Quarters, Old GRA, Maiduguri, Borno State, Federal Republic of Nigeria.
Overall Objective
- The overall objective is to verify NCA Nigeria’s correctness of financial reports, its adherence to government regulations, grant agreements and NCA policies, as well as the soundness and strength of its internal control systems.
Purpose
- The purpose is to contract external audit services for the audit of NCA’s Annual Financial Statement, and interim audit of internal compliance.
Results to be achieved by the Contractor
- The issuance of a signed and stamped audit opinion confirming the validity of accounts.
- For the country office in general, and
- For NORAD-funded projects
- The issuance of a minimum of four management letters;
- Management letter for the interim audit, covering 1 January to 30 June 2026.
- Management letter for the Norad Safer Birth Bundle of Care (SBBC) project, covering 1 January 2025 to 30 June 2026.
- Management letter for the final annual audit of the country office, covering 1 January to 31 December 2026.
- Management letter for the Norad-funded projects, covering 1 January to 31 December 2026.
- Submission of all the documentation/annexes as required by NCA’s Global Group Auditor in Oslo, Norway.
Scope of the Services
The Services required by the Contracting Authority are described below:
- The Candidate shall offer the totality of the Services described in the Terms of Reference. Candidates offering only part of the required Services will be rejected.
- The external auditing services will be carried out from NCA’s main office in 135, Mandara Close, Behind Doctors Quarters, Old GRA, Maiduguri, Borno State, Federal Republic of Nigeria.
- In addition, auditors will be expected to visit NCA Nigeria partners’ offices as provided by the Contracting Authority.
- Auditing procedures must be performed in accordance with the International Standards on Auditing (ISA).
- The scope of work must be wide, covering a range of issues, e.g., legal/ statutory obligations to Nigeria, procurement and logistics, assets and liabilities, salaries and allowances, programme and financial oversight, accounting practices and internal control.
Deadlines and expected main tasks to be carried out by the external auditing team are:
- Interim audit covering 1 January 2026 to 30 June 2026 accounts and internal controls, with submission of a dated and signed Management Letter before 30th of September 2026.
- Project audit of the Safer Birth Bundle of Care (SBBC), funded by Norad, covering the period from January 2025 to June 2026, including the submission of a signed audit opinion, management letter, and all required supporting documentation by 30th November 2026.
- Annual audit of the Country Office financial statements for the calendar year January 2026 to December 2026 and internal controls, with submission of a signed audit opinion, management letter and all required supporting documentation before 20th of February 2027.
- Annual audit of Norad-funded projects' financial statements for the calendar year January 2026 to December 2026 with submission of a signed audit opinion, management letter and all required supporting documentation before 20th of February 2027.
All documentation, including any additional annexes required, is to be submitted in English and in PDF format to NCA’s Global Group Auditor in Norway with a copy to NCA Nigeria Country Program. While NCA’s Global Group Auditor is responsible for the issuance of the detailed annual audit instructions, all communication concerning this contract and scheduling of audit work is with the Finance Manager for the NCA Nigeria Office.
Timing, Logistics and Facilities
- This contract will commence on 1st September 2026 and may be extended through an annual reappointment by NCA’s Head of Global Finance and/or Director of Finance in Oslo, Norway.
- The auditing team will be expected to work from NCA Nigeria premises.
- For this, NCA under the Nigeria Country Program will provide an adequate working space, access to internet and printers, and facilitate, as agreed, accommodation and transportation to the field (Monguno and Pulka) and partner offices as needed.
Qualifications / Requirements
Successful bidders should fulfil the following technical requirements:
- Proof of valid registration as an auditing firm with a valid license issued by a professional body in the country of operation/proof to carry out an audit assignment (work completion or contract) for the external audit.
- Proof of membership with the national organization (ACCA/CPA) of certified accountants for the responsible partner and the on-site audit team manager. A Curriculum Vitae for the proposed audit team should be submitted together with the bid.
- Proof of affiliation with an international audit network can be a strong advantage.
- Audit experience working in Nigeria set up is highly preferred.
- Documented references, ideally with other International Non-Governmental Organizations, detailing name of client, address, contact person and year.
- Availability of an audit team led by a minimum of one senior auditor with a minimum of 5-7 years of experience.
- Confirmed ability to meet the above stipulated deadlines.
Preferred Expertise:
- Excellent evaluation ethics
- Action-oriented and evidence-based approach with strong drive for results
- Highly developed self-management and communication skills
- Commitment to *Do No Harm*.
Guiding Principles and Values:
- Adherence to NCA Code of Conduct, Safeguarding practices, and confidentiality.
- The Consultant will also consider principles of impartiality, independence, objectivity, participation, collaboration, transparency, reliability, and privacy throughout the process.
ANNEX 2: Audit Requirements from NORAD
Audit:
- The annual financial statements of the Project shall be audited in accordance with International Standards of Auditing (ISA).
- The auditor shall comply with all ISAs relevant to the audit, ref. ISA 200 (Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing), paragraphs 18 and 20.
- Of particular relevance is ISA 240, (the Auditor's responsibility to Consider Fraud and Error in an Audit of Financial Statements), and ISA 805 ("Special considerations audits of single financial statements and specific elements, accounts or items of a financial statement").
- Additional requirements applicable to the auditor and the audit report are included in article 5 of the General Conditions.
Audit:
- If an audit of the Project's financial statements is required pursuant to the Specific Conditions, the audit shall be carried out by an independent chartered/certified or state-authorised public accountant (auditor).
- Norad reserves the right to approve the auditor, and may require that the auditor shall be replaced if Norad finds that the auditor has not performed satisfactorily or if there is any doubt as to the auditor's independence or professional standards.
- The auditor shall form an opinion on whether the Project's financial statements fairly reflect the financial position of the Project and whether they are prepared, in all material respects, in accordance with the applicable financial reporting framework, namely:
- the accounting principles followed by the Grant Recipient and;
- the requirements of article 3 clause 2 of the General Conditions.
- The auditor shall report in accordance with the applicable audit standards, as agreed in the Specific Conditions.
- The audit report shall include:
- the Project name and agreement number;
- identification of the Project's total expenses and total income:
- the subject of the audit;
- the financial reporting framework applied;
- the auditing standards applied;
- a statement that the auditor has obtained reasonable assurance about whether the financial statements as a whole are free from material misstatement;
- the auditor's opinion.
- In addition to the Project's audit report, the auditor shall submit a management letter (matters for governance attention), which shall contain any findings made during the audit of the Project. It shall also list any measures that have been taken as a result of previous audits and whether such measures have been adequate to deal with reported shortcomings.
- If any findings have been reported in the Project's management letter, the Grant Recipient shall prepare a response including an action plan to be submitted to Norad together with the management letter.
- The costs of the audit of the Project's financial statements shall be included in the Project's budget.
- The audit requirements stated in this Agreement are applicable for the total Grant, including any part of the Grant that has been transferred to a cooperating partner.
- The auditor of the Project's consolidated financial statement is responsible for the direction, supervision and performance of the audit of any part of the Grant that has been transferred to a cooperating partner. The auditor shall assure itself that those performing the audit for cooperating partners have the appropriate qualifications, that the audit is in compliance with professional standards, and that the audit report is appropriate under the circumstances.
- The auditor of the Project's consolidated financial statement shall express an opinion on whether the statement is prepared, in all material respects, in accordance with the requirements of this Agreement. To this end, the auditor shall obtain sufficient appropriate audit evidence regarding the financial statements of the cooperating partner and the consolidation process.
Control Measures:
- Representatives of Norad and the Norwegian Auditor General may at all times carry out independent reviews, audits, field visits or evaluations or other control measures related to the Project. The objective of such control measures may be i.a to verify that the Grant has been used in accordance with the Agreement or to evaluate the achievement of results.
- The Grant Recipient shall facilitate such control measures by providing all information and documentation necessary to carry out the relevant initiative, as well as ensuring unrestricted access to any premises, records, goods and documents requested.
- The representatives of Norad and the Norwegian Auditor General shall also have access to the Grant Recipient's auditor and the auditor's assessments of all information pertaining to the Grant Recipient and the Project. The Grant Recipient shall release the auditor from any confidentiality obligations in order to facilitate such access.
- The rights and obligations of this article 6 shall remain in force for 5 years following expiry or termination of the Agreement, whichever occurs later.
Technical and Financial Score Weighting
- Proposals will be ranked according to their combined technical (St) and financial (Sf) scores using the weights of 80% for the Technical Proposal and 20% for the offered price.
- Each proposal’s overall score shall therefore be: St X80% + Sf X 20%.
Application Closing Date
31st July, 2026; at 5.00p.m.
https://www.hotnigerianjobs.com/hotjobs/928362/terms-of-reference-for-the-external-audit-service.html