Provision of Internal Audit Services

Organization: Resonate! Yemen
Location: Aden, Resonate Office
Reporting to: Resonate! Yemen Foundation’s Board of Trustees.
Duration of Contract: 3 months (renewable)
Starting Date: October 2025
Type of contract: Services (Individual Consultancy or Firm)
Contract amount: 2,500USD

Note: Individual Internal Audit candidates are encouraged to apply.

1. About Resonate! Yemen

Resonate! Yemen is a non-profit civil society organization dedicated to contributing to sustainable and inclusive
development at both the local and national levels. The organization works through institutional development programs
and community empowerment initiatives, engaging a wide range of development stakeholders, including civil society
organizations, youth groups, and local authorities.

Resonate! Yemen believes in community-driven and enabling interventions as a key pathway to achieving sustainable
local development. Strengthening the capacities of diverse development stakeholders is therefore central to the
organization’s mission, ensuring improved quality and effectiveness in service delivery, particularly critical in the
current challenging context.

2. Objective of the Service

The purpose of this engagement is to procure the services of a qualified Internal Auditor to provide independent,
objective assurance and advisory services that enhance the effectiveness of Resonate Yemen’s governance, risk
management, and internal control systems.

The Internal Auditor will assess and improve the efficiency of financial, operational, compliance, and risk management
processes across the organization and its projects.

3. Information on the Service

• Type of Service: Internal Audit (Independent assurance and advisory).

• Coverage: Organizational operations, financial systems, donor-funded projects, compliance mechanisms, and IT
  systems.

• Audit Standards: All work must comply with the International Standards for the Professional Practice of
  Internal Auditing (IIA Standards) and applicable donor regulations.

• Reporting Line: Direct reporting to the Board of Trustees to ensure independence.

4. Scope and Details of the Service

The Internal Auditor’s work will include, but is not limited to:

1. Financial Audits

   • Review the reliability, integrity, and accuracy of financial reports.

   • Assess internal controls over financial reporting.

   • Ensure compliance with GAAP, IFRS, and donor-specific requirements.

2. Operational Audits

   • Assess the efficiency and effectiveness of organizational processes.

   • Identify areas for improvement and cost reduction.

   • Review adherence to policies and procedures.

3. Compliance Audits

   • Ensure compliance with laws, donor regulations, and internal policies.

   • Evaluate the effectiveness of compliance systems.

4. IT Audits

   • Assess security and integrity of IT systems and data.

   • Review adequacy of IT controls and compliance with data protection regulations.

5. Risk Management Audits

   • Evaluate organizational risk management framework.

   • Review implementation of risk mitigation strategies.

6. Fraud Audits

   • Investigate potential fraud, waste, or misuse of funds.

   • Recommend fraud prevention and detection measures.

5. Reporting Structure

• The Internal Auditor will report directly to the Board of Trustees.

• Coordination with Executive Management is expected to gather information, but reporting independence
  must be maintained.

• Periodic presentations will be made to the Board of Trustees on findings and recommendations.

6. Service Provider’s Obligations

The selected Internal Auditor shall:

• Develop an annual risk-based internal audit plan.

• Conduct audits in accordance with IIA Standards and recognized professional practices.

• Provide clear, evidence-based, and actionable recommendations.

• Deliver reports within agreed timelines.

• Maintain confidentiality of sensitive information.

• Cooperate with external auditors as necessary.

• Provide advisory support on risk management and internal control improvements.

7. Required Qualifications of the Service Provider

The service provider must demonstrate:

• Proven track record of at least 5–7 years of relevant internal/external audit experience, preferably with NGOs
  and donor-funded projects.

• Advanced academic qualifications (minimum: bachelor’s degree in accounting, Finance, or related field;
  Master’s degree desirable).

• Professional certifications such as CIA, CPA, ACCA, or CISA.

• Strong knowledge of internal control frameworks (e.g., COSO), risk management, and donor compliance.

• Independence and objectivity, with no conflicts of interest.

• Good Knowledge of Yemeni laws relating to NGO.

8. Submission Requirements

Interested individual auditors or auditing companies/firms are required to submit:

I. Technical Proposal including:

• CVs of proposed team members. (Firm and Individual)

• Copy of attained Certificates. (Firm and Individual)

• Company/firm profile. (Firm)

• Evidence of similar assignments with NGOs/donor-funded projects. (Firm and Individual)

II. Financial Proposal including:

• Payment schedule and terms.

• Any additional costs or conditions.

III. Legal/Eligibility Documents (all valid and updated):

• Commercial Registration Certificate. (Firm)

• Tax Registration Card. (Firm)

• Professional Audit License. (Firm)

• Certified Public Accountant registration. (Firm and individual)

• Proof of physical office in Aden. (Firm)

9. Deliverables

The Internal Auditor or company/firm auditing will be expected to provide:

• Annual Audit Plan.

• Individual Audit Reports (per engagement).

• Follow-up Reports on implementation of recommendations.

• Advisory and consultation reports.

• Final Consolidated Report for FY2025 to be submitted to the Board of Trustees.