Result of Service

1. Approved plan for update of IAD methodology, OD14, OD24 and training 15th October 2024 2. Draft updated IAD methodology discussed with C,IAD 30th November 2024 3. Draft updated OD 14 & OD 24 discussed with UNRWA Senior Management; ACIO; D,DIOS; C,IAD 15th December 2024 4. Training completed 15th December 2024

Work Location

Home based

Expected duration

The consultant is expected to contribute approximately 60 days to the alignment of IAD methodology with GIAS between September and December 2024.

Duties and Responsibilities

BACKGROUND As part of the 2024 Department of Internal Oversight Services (DIOS) work plan, the Internal Audit Division needs to update the IAD methodology to comply with the requirements of the updated Global Internal Audit Standards. The Institute of Internal Auditors (IIA) revised its Global Internal Audit Standards (GIAS) in 2024 to support the continued evolution of the profession and help organizations address today’s complex risk landscape. This represents a significant opportunity for Internal Audit (IA) functions to incorporate the latest developments in good practice and drive transformation to increase the value they can provide to their stakeholders. All organizations will need to consider their response and implement changes for the new Standards in 2024, ready to conform in 2025. In addition to a number of smaller changes throughout the new Standards, the areas below represent the more significant updates to the 2017 Standards: 1. Essential Conditions for the Board and Senior Management- Domain III “Governing the Internal Audit Function,” which encompasses Standards 6.1 through 8.4, specifies what the Chief Audit Executive (CAE) must do to support/encourage the board and senior management to perform necessary oversight responsibilities for an effective IA function. Each of these Standards defines “Essential Conditions” for the board and senior management that should be present for the IA function to be able to meet its mandate and fulfil the purpose of Internal Auditing. The responsibility rests with the CAE to provide and discuss with the board and senior management the information necessary for oversight of the IA function. 2. Internal Audit Strategy- Standard 9.2 requires the CAE to develop and implement a strategy for the IA function that supports the strategic objectives and success of the organization and aligns with the expectations of the board, senior management, and other key stakeholders. 3. Integrated Assurance and the Internal Audit Plan- Standard 9.4 requires that the IA plan must be based on a documented assessment of the organization’s strategies, objectives and risks. This assessment must be informed by the CAE’s understanding of the organization’s governance, risk management and control processes and must be performed at least annually. The Considerations for Implementation state the IA function should only rely on management’s information about risks if IA has concluded that the organization’s risk management processes are effective. Practically speaking, this seems to indicate that IA should perform a review of the 2nd line ERM function (if applicable) to reach a conclusion. If ERM reports through IA, an external review of ERM would need to be performed to preserve objectivity. 4. Report and Findings Ratings- The 2017 Standards noted that IA must communicate the findings and results of its work but did not require rankings and ratings. The new Standards do not require an overall report rating but do require “an engagement conclusion that summarizes the engagement results relative to the engagement objectives and management’s objectives…” (Standard 14.5). Individual engagement findings must be prioritized based on significance (Standard 14.3). Ratings/rankings are not required but are recommended in the Considerations for Implementation section as a better practice. Practically speaking, it seems that if IA chooses not to include any rating/ranking/overt prioritization of findings in each report, they could simply take the approach “if an engagement finding is included in the report, then it is deemed important” as their method of prioritizing findings. They would still need some type of overall engagement conclusion, but it wouldn’t have to be an actual rating. 5. Enhanced requirements for external quality assessments- Consistent with the 2017 Standards, the new Standards require an external quality assessment to be performed every five years which can be accomplished via self-assessment with independent validation, if desired. The new Standards require that at least one member of the assessment team be an active Certified Internal Auditor. IAD audit methodology was developed in 2018 in compliance with the IIA 2017 Standards. With the issuance of the 2024 GIAS, IAD needs an expertise in understanding and integrating these standards into the existing methodology as well as guiding through the process of agreeing the shared responsibilities with the UNRWA Senior Management and the Advisory Committee of Internal Oversight ACIO. As a key member of the audit team, the Senior Audit Consultant will provide guidance and technical expertise to update IAD audit methodology, OD14 & OD24 and prepare the audit team for successful implementation of the methodology in 2025. The consultant is expected to contribute approximately 60 days to the alignment of IAD methodology with GIAS between September and December 2024. DESCRIPTION OF DUTIES AND RESPONSIBILITIES Under the overall guidance of the Chief, IAD, the consultant will be the process owner responsible for updating the IAD audit methodology, OD14 & OD24 and training the IAD team on the new methodology. Specific activities include: – Review of current IAD methodology and leverage off best practices throughout the industry and in conformance with the IIA GIAS 2024 as a base for updating the existing IAD audit methodology. – Solicit input from UNRWA Senior Management and the ACIO to be used for developing protocols for collaboration. – Update the IAD audit methodology, OD14 & OD24 based on the input above. – Incorporate comments of all users (IAD, Senior Management, ACIO) to ensure the manual is practical and reflects UNRWA environment. – Update the practical guidance, templates and procedures regarding planning, execution, reporting, follow up and quality assurance. – Prepare training materials for the users and execute the training through workshops and discussions. – Advice the C, IAD and Senior Auditors to ensure alignment of the methodology implementation.

Qualifications/special skills

MINIMUM QUALIFICATIONS AND EXPERIENCE • An advanced university degree (Master’s or equivalent) from an accredited educational institution in development studies, social sciences or another field of relevance. • A minimum of 10 years of experience in internal auditing, of which at least 2 years of international experience outside of the applicant’s home country, country of citizenship or a country in which the applicant has permanent residence. • Certification of a professional body of auditors such as Institute of Internal Auditors, Information Systems Audit and Control Association, or the Institute of Chartered or Certified Public Accountants. • In-depth knowledge and proven experience in the GIAS and the requirements for compliance with those standards. DESIRABLE QUALIFICATIONS • Professional work experience in the MENA region. • Familiarity with UNRWA and its programmes, and • Understanding of the Palestine refugee context would be advantageous. COMPETENCIES • Professional foundation and technical skills in internal audit. • Management skills including coordination with senior management. • Demonstrated communication and facilitation skills. • Excellent analytical, communication and writing skills in English.

Languages

Excellent in English

Additional Information

Evaluation criteria will focus on the consultant’s technical expertise, project management skills, communication abilities, and the quality of the proposal.

No Fee

THE UNITED NATIONS DOES NOT CHARGE A FEE AT ANY STAGE OF THE RECRUITMENT PROCESS (APPLICATION, INTERVIEW MEETING, PROCESSING, OR TRAINING). THE UNITED NATIONS DOES NOT CONCERN ITSELF WITH INFORMATION ON APPLICANTS’ BANK ACCOUNTS.