Terms of Reference for an External Independent audit of Radiohjälpen funded Project At Plan International

Introduction

Plan International is an independent development and humanitarian non-profit organization that advances children’s rights and equality for girls. We support children’s rights from birth until they reach adulthood, and enable children to prepare for – and respond to – crises and adversity. We believe in the power and potential of every child, but know this is often suppressed by poverty, violence, exclusion and discrimination.

Plan International Nigeria, wishes to engage the services of an audit firm for the purpose of auditing the project: Empowering adolescent girls to address gender-based violence in Bama LGA, Borno State, Northeast Nigeria, as stipulated in the agreement between Plan International Nigeria and Plan International Sweden. Plan International Nigeria has for the audit period obtained a grant of 3,775,000 SEK from Plan International Sweden/Radiohjälpen. The audit shall be carried out in accordance with the international audit standards issued by IAASB.

The audit shall be carried out by an external, independent and qualified auditor. The auditor shall be registered and have a license with the Institute of Chartered Accountants of Nigeria an IFAC Member.

The International Auditing and Assurance Standards Board (IAASB).

Objectives and scope of the audit

The objective is to audit the financial report for the period 31st May 2023 – 22nd December 2024 as submitted to Plan International Sweden and to express an audit opinion on whether the financial report of the project is by the relevant terms, including annexes between Plan International Sweden and Plan International Nigeria.

Values of Plan International Nigeria

You confirm you are familiar with and committed to the following values of Plan International Nigeria:

We strive for lasting impact – We strive to achieve a significant and lasting impact on the lives of children and young people and to secure equality for girls. We challenge ourselves to be bold, courageous, focused, and innovative.

We work well together – We succeed by working effectively with others, inside and outside the organization, including our sponsors and donors. We actively support our colleagues, helping them to achieve their goals. We come together to create and implement solutions in our teams, across Plan International, with children, girls, young people, communities, and our partners.

We are inclusive and empowering – We respect all people, appreciate differences, and challenge inequality in our programs and our workplace. We support children, girls, and young people to increase their confidence and change their own lives. We empower our staff to give their best and develop their potential.

We are open and accountable – We create a climate of trust inside and outside the organization by being open, honest, and transparent. We hold ourselves and others to account for the decisions we make and for our impact on others while doing what we say we will do.

Ethics and Child Protection

Plan International Nigeria places a high premium on CHILD PROTECTION issues in all its working relationships with its partners and associates and mandates all its working partners and associates to adhere to its CHILD PROTECTION Policy.

As such, the activity must ensure appropriate, safe, non-discriminatory participation; a process of free and un-coerced consent and withdrawal; and confidentiality and anonymity of participants. Consultants are required to provide a statement within their proposal on how they will ensure ethics and child protection in the development process. This must also include consideration of any risks related to the activity and how these will be mitigated.

Detailed information regarding this Audit including annexes and templates can be assessed via this link- Independent Auditor (SNO)