Expression of Interest For Strengthening The Internal Performance Audit Capacity Of The Ministry Of Health

Expression of Interest for Strengthening the Internal Performance Audit Capacity of the Ministry of Health World Bank is seeking to engage an International Internal Audit Firm to support strengthening MOHs institutional capacity for the performance-based audit, focusing on independence verification of performance-based payments for SGDs project activities. The objective of this consultancy assignment is to support MoH to strengthen its internal audit capacity for performance audit, establishing and operationalizing a sustainable, performance-based internal audit function in MoH that delivers: 1. Performance-based internal audit program and execution focusing on performance audit and independent verification of the performance-based SDGs results. 2. Practical internal audit tools and manuals, aligned with GDIA and IIA standards. 3. Staff training to enhance detection and reporting of fraud and integrity risks, including red flag identification and preparation of performance audit reports and independent verification reports. 4. Support improving internal regulations for improved quality and consistency of internal performance audit reports, supported by basic quality assurance mechanisms. Scope of work The Consultant will focus on three workstreams: A. Performance-based Internal Audit Framework and Tools · Conduct a targeted assessment of current performance audit practices (focused on gaps affecting audit quality and risk coverage) · Develop (i) performance-based audit planning methodology, and (ii) standardized performance audit programs and independent verification mechanism for SDG activities in key risk areas: o Fund flows and financial reporting o Payment verification on SGD results, especially payments to end beneficiaries o Internal control procedures · Prepare/update core internal audit documents: o Internal Audit Manual (focused and practical on performance audits), in consultation with GDIA o Standard templates and checklist (planning, working papers, reporting, follow-up) B. Technical support on implementation of performance-based Internal Audits · Support MoH to enhance its capacity for conducting regular performance-based internal audits, especially independent verification for SDG results for timely SGD disbursement, including: o Develop internal performance audit plans and programs o Provide technical support during the internal audit fieldworks o Provide quality assurance for the internal audited working papers and collected evidence o Strengthen internal audit reporting quality · Ensure internal performance audits cover: o Economy, Efficiency and Effectiveness of SDG activities and provide timely independence verification for SDG results o Compliance with key controls as required in Project legal and relevant documents such as Project Operations Manual, Financial Management Manual. C. Basic Quality Assurance (QA) and Sustainability i. Establish practical QA Arrangements: o Establish proper review checklists for internal audit files and reports o Basic internal quality review processes ii. Introduce a simplified Quality Assurance and Improvement Program (QAIP) framework. iii. Provide targeted internal audit capacity building through: o On-the-job coaching o Focused training sessions (performance-based auditing, fraud red flags, reporting) Tender Link : https://wbgeprocure-rfxnow.worldbank.org/rfxnow/public/advertisement/7122/view.html