SNKE – Audit 10 – Audit Quality Assurance Expert

For Project: Service Contract for Technical Facility Unit (TFU) for the EU Support to Public Finance Management Reforms in Ethiopia (EUSPRE)

The European Union is supporting the Government of Ethiopia through the EUSPRE public financial management (PFM) project. The EUSPRE Technical Facility Unit (TFU) provides oversight of the EUSPRE programme and specifically support and capacity building support to the Federal government’s PFM Reforms program.

The Overall Objective of the EUSPRE programme is enhanced transparency and efficiency of public financial management for better service delivery and inclusive development.

DAI is looking for a Senior Non-Key Expert – Audit Quality Assurance (SNKE – Audit 10) to Support the Office of the Federal Auditor General (OFAG) in strengthening Audit Quality Assurance function including development of Quality Assurance Manual (QAM) and Working Papers (WPs) and delivery of associated trainings.

The primary objective of this assignment is to support OFAG by delivering Training on SAI’s: Quality Management System, Quality Assurance and the Best Practices to develop the Quality Assurance Manual (QAM) and Working Papers (WPs), develop QAM and WPs and deliver Classroom Trainings using Quality Assurance Case Study teaching method.

Scope of work

The scope of work for this assignment includes the following activities/ tasks to be undertaken by the NKE, in conjunction with the OFAG designated working group, which are further detailed in the section below:

1. Carry out consultations with KE3 (TFU) and OFAG designated working group, and assessment of the scope of work. Prepare a brief Inception Report with a detailed Workplan to carry out the assignment and deliver the outputs.

2. Develop training modules (materials) for the Training on SAI’s: Quality Management System, Quality Assurance and the Best Practices to develop QAM. The three training modules (materials) will cover following topics:

I. Quality Management System (OFAG Senior Management including Audit Steams Directors with Managers, AQAD and T&ED teams members – 30 participants):

A. Introduction to new version of ISSAI 140 – Effective as of 01.01.2025,

B. Introduction to latest version of International Standard on Quality Management (ISQM) 1 – Effective as of 15.12.2022,

C. Introduction to latest version of International Standard on Quality Management (ISQM) 2 – Effective as of 15.12.2022,

II. Quality Assurance:

A. Quality Assurance (QA) Function (OFAG Senior Management including Directors with Managers, AQAD and T&ED teams members – 30 participants),

a. ISSAI 140 (Effective as of 01.01.2025) and ISQM 1 (Effective as of 15.12.2022) Requirements,

b. Objectives of QA Function,

c. Setting-up a QA Function,

d. Principles of the QA Reviewer,

B. Quality Assurance Reviews (QARs) (AQAD and T&ED teams members – 8 participants):

a. QARs versus Quality Control,

b. Types of QARs:

• External Reviews,

• Internal Reviews,

c. Benefits of Conducting QARs,

d. Scope and Approach for QARs,

e. QARs Process:

• Planning QARs,

• Conducting QARs,

• Completion and Review,

• Reporting on the Results of the QARs,

• Follow-up on QAR Recommendations,

f. Quality Assurance Review Process at Institutional level,

g. Quality Assurance Review Process at the Audit Engagement level,

C. Quality Assurance Tools (QATs) (AQAD and T&ED teams members – 8 participants):

a. QAT at Institutional level,

b. QAT at the Audit Engagement level,

III. Development of the QAM (QA Working Group as participants):

A. Best practices in developing QAM,

B. Practical exercise on how to develop the QAM in compliance with all requirements, including preparing the document structure and outline, and addressing the relevant content.

3. Facilitate and deliver 1-week training based on the developed three training modules (described in detail within bullet 2) for the Audit Quality Assurance Directorate and the Senior Management (approximately 30 attendees). The training is a pre-condition for the re-development of OFAG QAM (Version 2026) as per the new version of ISSAI 140 (Effective as of 01.01.2025) and the latest versions of ISQM 1&2 (Effective as of 15.12.2022).

4. Review relevant international, regional, and institutional standards and guidance, including INTOSAI-P 10, INTOSAI-P 12 and INTOSAI-P 20; ISSAI 100 and ISSAI 140 (Effective as of 01.01.2025), together with applicable audit-type ISSAIs (ISSAI 200, 300, and 400) in line with the OFAG mandate; GUID 1900; the INTOSAI SAI Performance Measurement Framework (Version 2025); OFAG’s Financial Audit Manual, Compliance Audit Manual, and Performance Audit Manual (Versions 2025) and future developed IT Audit Manual (Version 2026); the IDI System of Audit Quality Management: A Playbook for Supreme Audit Institutions (Version 2025); the PASAI QAM (Version 2021); and relevant contextual documents, including ISQM 1 and ISQM 2. In addition, the AFROSAI-E Institutional Capacity Building Framework shall be used in a complementary role for capacity self-assessment and identification of institutional development needs, in coordination with KE3 (TFU) and the OFAG-designated working group.

5. Support developing of the OFAG QAM (Version 2026), and respective WPs in line with the reference documents as per paragraph 2 above, taking in consideration Ethiopian context.

6. Develop dissemination workshop materials for the developed QAM and WPs, facilitate and deliver a one-day Dissemination Workshop for the Senior Management (approximately 45 attendees). The workshop will be a ‘kick-start’ to establish arrangements for adoption and rollout for the developed version of the OFAG QAM (Version 2026) and respective WPs.

7. Develop two training modules (materials) for Classroom Trainings on the developed OFAG QAM and WPs (Version 2026) and practical exercise in Quality Assurance Case Study for the AQAD (Trainers), F&CAD and P&EADs Directors and Managers, IT Audit Unit and T&ED teams members (total 60 participants), who will subsequently be responsible for dissemination and refreshers of the training.

8. Facilitate and deliver training over two one-week training sessions (five days each, total ten days). Each training session will involve 30 participants (total 60 participants). Each one-week training session will comprise two training modules (materials) covering following:

I. Module 1 will cover a detailed presentation of developed OFAG’s QAM and WPs (Version 2026):

§ An Introduction to updated OFAG’s QAM and WPs (Version 2026) covering:

a. In-depth description and elaboration of the QAM content:

b. In-depth description and elaboration of the WPs content.

II. Module 2 will cover practical exercises relating to the application of developed OFAG’s QAM and WPs (Version 2026) using Quality Assurance Case Study. The case study should cover following topics, as agreed with OFAG Management:

§ An introduction to latest Audit Quality Assurance working practices using Quality Assurance Case Study in form of classroom exercise as part of practical application of developed OFAG’s QAM and WPs (Version 2026).

9. Prepare combined end-of-assignment report reflecting on work done related to the delivery of: training on SAI’s QAM, QA and best practices to develop QAM, developing of QAM and WPs and delivery of Classroom Trainings.

Output(s)

1. Delivered brief Inception Report with a detailed Gantt chart Workplan to carry out the assignment and deliver the outputs.
2. Prepared three training modules (materials) on following topics: a) Quality Management System, b) Quality Assurance and c) Best Practices to develop QAM.
3. Delivered training on SAI’s: Quality Management System, Quality Assurance and Best Practices to develop QAM.
4. Develop QAM and WPs in line with reference documents as per 5.1.2 Scope of Work bullet 4, taking in consideration Ethiopian context.
5. Develop dissemination workshop materials for the developed version of QAM and respective WPs.
6. Facilitate and deliver a one-day dissemination workshop as a kick-start to establish arrangements for adoption and roll-out for the developed version of QAM and respective WPs.
7. Two training modules presentations and related documentation.
8. Two one-week classroom-training sessions.
9. Comprehensive end-of-assignment report (to be delivered remotely).

Profile required

Education

• Advanced academic degree in Quality Management/Accounting/Audit/Finance.
• Professional Accounting qualification (IFAC Member Bodies and Associates) is a plus.

General Experience

• Minimum 15 years of relevant professional experience in understanding audit standards, advising on policies and procedures by developing quality assurance manuals and audit manuals/guidelines/handbooks (financial/compliance/performance) and relevant tools, templates, checklists and working papers.
• Experience in conducting training and capacity building on quality assurance and audits standard/policies/procedures.

Specific Experience

• Minimum 10 years of relevant professional experience in Quality Management, Quality Assurance and Audit assignments in SAIs.
• Understanding of public financial management (PFM) reforms in the context of Ethiopia and/or other African countries demonstrated by previous activity (consulting, research, policy/procedures/practices advice relevant to the ToR).
• Proficiency in quantitative and qualitative analysis, written and oral communication with senior directors/managers and technical staffs, and ICT methods used.
• Ability to advise senior directors/managers and train and mentor government staff.
• Proficiency in the use of Microsoft tools, in particular Excel, Word and PowerPoint.
• Excellent report writing and presentation skills in English.
• Excellent coordination and interpersonal skills, experience working with multiple projects.
• Ability to work independently as well as within teams.
• Strong motivation and ability to work and deliver on time.

Dates and Duration: The expected start date for this assignment will be March-April 2026, and the assignment involves 62 working days. Inputs: Up to 62 working days:

1. In-country Mission – 15 working days:

• Preparation of the Inception Report,
• Development of three training modules (materials),
• Delivery of trainings based on the prepared modules (materials).

2. Remote Mission – 20 working days:

• Review of background and benchmark documents,
• Re-development of the manual.

3. In-country Mission – 10 working days:

• Finalization of the manual,
• Preparation and delivery of the dissemination workshop.

4. Remote Mission – 5 working days:

• Development of two training modules (materials).

5. In-country Mission – 10 working days:

• Delivery of trainings based on the prepared modules (materials).

6. Remote Mission – 2 working days:

• Preparation of the comprehensive end-of-assignment report.

Main duty station: The work will be undertaken in Addis Ababa, Ethiopia. The NKE will be located in the TFU designated office at the OFAG main building. The NKE will be provided with office space in OFAG main building to enable smooth delivery of the work.

If you are interested kindly submit a CV in English, indicating field(s) of expertise and experience ASAP.

Applications are reviewed on a rolling basis, and we encourage consultants with relevant/applicable experience according to selection criteria to apply asap.

Only shortlisted candidates will be contacted!