Tenders are invited for External Financial Auditor. Position Summary: The External Financial Auditor is responsible for examining SPHERE Building Tomorrows financial records to ensure accuracy, detect errors or fraud, and assess operational practices. S/He conduct audits in line with International Standards on Auditing (ISA), report findings, and provide recommendations. Working Conditions: 12 visits per year, or upon request. Submission of reports to the relevant ministries Reporting: S/He will report on a regular basis to the Executive Manager or designated people by SBT. Duties and Responsibilities: 1. Financial Statement Examination & Asset Valuation Evaluate financial statements for accuracy, completeness, and compliance with International Standards on Auditing (ISA) Review supporting documentation (including vouchers, invoices, and expenditure records) in liaison with the Finance Manager of SBT Ensure appropriate accounting treatment, classification, and completeness of financial data Assess the adequacy of provisions (including contingencies and end-of-service indemnities) Review fixed assets and related depreciation to ensure accurate valuation and reporting 2. Internal Controls, Risk & Operational Oversight Examine financial systems, procedures, and internal controls, including procurement and disbursement processes Identify control deficiencies and provide recommendations for improvement through formal Management Letters Assess financial risks, including exposure to currency fluctuations and reliance on external funding Review operational financial practices and investigate any identified errors, irregularities, or suspected fraud, in coordination with the Finance Manager of SBT 3. Regulatory, Tax & Statutory Compliance (Lebanese Law) Ensure compliance with applicable Lebanese laws and regulations, including requirements of the National Social Security Fund (NSSF) and the Ministry of Finance Review and verify tax declarations (including salary tax, income tax, and social security contributions) in coordination with the Finance Manager of SBT Audit payroll processes, NSSF contributions, and employee benefits to ensure compliance with labor and tax regulations Verify the accuracy and completeness of filings submitted to the Ministry of Finance and coordinate submissions where required Ensure timely VAT reporting in accordance with applicable regulations and deadlines Verify the proper application of VAT exemptions and assess the treatment of non-recoverable VAT Confirm that financial statements submitted to relevant authorities (including the Ministry of Interior and Municipalities) are accurate and consistent with official records 4. Donor, Grant & Project Auditing Verify that funds are utilized in accordance with donor agreements and approved project objectives Audit project expenditures and related financial reports in coordination with the Finance Manager of SBT Review grants financial management, including fund allocation, tracking, and reporting Ensure proper segregation of project accounts in line with donor requirements and applicable regulations Assess procurement processes related to donor-funded activities to ensure compliance and transparency 5. Reporting, Communication & Audit Standards Prepare and submit periodic (quarterly) and annual audit reports Issue formal Management Letters outlining audit findings, control weaknesses, and recommendations Provide professional advice on financial, tax, and compliance matters, as required Communicate relevant regulatory updates impacting financial operations Maintain regular coordination and communication with the Finance Manager of SBT regarding audit progress, findings, and follow-up actions Ensure that all audit work is conducted in accordance with ISA and applicable professional standards Conduct periodic audit visits in line with agreed engagement requirements 6. Financial Integrity in Special Contexts Verify the accuracy and appropriateness of exchange rates applied to financial transactions Ensure proper accounting and reporting of multi-currency transactions Ensure compliance with applicable banking regulations and anti-money laundering / counter-terrorism financing (AML/CFT) requirements Conduct a minimum of eight (8) audit visits per year, in coordination with the Finance Manager of SBT Deliverables Management Letter detailing internal control weaknesses and corresponding recommendations Annual audit report submitted to the management of the organization in both Arabic and English Ethical & Professional Conduct The External Financial Auditor must: Adhere to SBT Code of Conduct Respect confidentiality of trainees and businesses Ensure non-discriminatory behavior Maintain professional representation of SBT Nondiscrimination Clause: SPHERE Building Tomorrow (SBT) is a non-discriminatory working environment. Candidates will be considered for employment without regard to race, color, religion, gender, sexual orientation, gender identity or expression, national origin, disability, age, or any other characteristic. How to apply We invite applications from qualified candidates for the position of Financial External Auditor. Eligibility Criteria: Applicants must meet one of the following requirements: - An established independent accounting/audit firm that is a member of an international network - A Senior Auditor who is a member of an international network Application Requirement: Interested applicants are kindly requested to submit their registration number within an international network as part of their application. Please send your application and supporting documents to:
[email protected] Deadline for submission: April 7, 2026 Tender Link : https://www.daleel-madani.org/calls-for-proposal
