Christoffel Blinden Mission New Ongoing Recruitment – Share & Apply

Posted on :

15 Aug, 2018

Category :

Consultancy Jobs in Nigeria

CBM is an international Christian development organization, committed to improving the quality of life of persons with disabilities in the poorest communities of the world. CBM works in partnership with local civil society organizations’, communities, government and in alliance with international organizations in Africa and the rest of the world.

We are recruiting suitably qualified candidates to fill the position below:

Job Title: Consultant to Provide External Audit Services
 Abuja, Nigeria (with limited travels to the project sites)
Contract duration: 35 Days
Contract Type: Fixed Term
Contract Start: September 2018


  • The objective of this engagement will be to review the Seeing is Believing (SiB) Programme’s Financial Statements and Financial Position for the sixteen (16) month period from 1 February 2017 to 31 June 2018 and express an audit opinion.

Specific Objectives
The specific objectives of the study are to:

  • Express an opinion on whether the Project Financial Statements presents fairly, in all material respects, revenues received, costs incurred, and commodities and technical assistance directly procured by CBM for the above mentioned period of the grant in conformity with the International Auditing Standards (ISA) and/or auditing guidelines of the International Auditing Practices Committee of International Federation of Accounts (IFAC) and Generally Accepted Accounting Principles (GAAP)
  • Evaluate and obtain a sufficient understanding of the Partners internal controls, assess control risk, and identify reportable conditions, including material internal control weaknesses.
  • Review all expenses to determine whether the Partners are compliant in all material respects, with the SiB Partnership Agreement, Partners’ Policies & Procedures and applicable Local laws and government regulations including statutory requirements. All material instances of non- compliance and all illegal acts that have occurred or are likely to occur are to be identified and reported.

Scope of Work (SOW)

  • The Audit Team will use the following key deliverables as the basis for the review. They are not considered all-inclusive or restrictive in nature and do not constitute relief from exercising professional judgment.

Key Deliverables and Milestone:

  • All documents and background of the project related information shall be furnished and discuss with the auditor before embarking on the exercise

At the end of his work, the auditor must:

  • Check and verify NGO’s tax laws and reporting mandates as required by law
  • Recomputed the PAYE and Pension check if it is calculated according to the required tax law.
  • Verify the monthly financial statements
  • Check the compliance with the respective Government Acts, e.g. Income Tax ,Pension Reform act and Foreign Currency Regulation Acts if any, registration reporting requirements
  • Check the internal control system and management structure of SiB Country Office (legal status, staff management, accounting system, financial procedure, policies and procedures, control of assets and expenditures, adherence to four-eye principle in administrative and financial transactions, )

Carry out 100% vouching:

  • Check whether procurement undertaken by the SiB Country Office has been in accordance with SiB’s Minimum Accounting and procurement requirements and the procurement, use, control and disposal of non-expendable equipment acquired with SiB funds.

Submit, to SiB Executive Management letter, a report in English language and it will comprise:

  • The audit standards that were applied (IFRS, or national standards that comply with one of these in all material respects).
  • The auditors’ opinion on the financial statements and a note on the period covered by the opinion.
  • A complete set of the financial statements
  • The duly completed CBM Audit Standard.
  • All ineligible expenditures will be disclosed under notes to the audit report

In addition to the Audit Report, the auditors will prepare a Management Letter in which they will:

  • Give comments and observations on the accounting records, procedures, systems and controls that were examined during the course of the audit;
  • Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
  • Report on the degree of compliance with all governing laws or statutory requirements
  • Report on the current organizational structure and managerial capacity and if it ensures an effective management of the project Office.
  • Communicate matters that have come to their attention during the audit which might have a significant impact on the management and sustainability of the partner/project Office.
  • The international Standard on Related Services(ISRS)4400 “Engagement to Agreed-upon Procedures Regarding Financial Information”, as promulgated by the International Federation of Accountants(IFAC)
  • The Code of Ethics for Professional Accountants issued by the IFAC

Review Procedures and Reporting:

  • The Audit Team should exercise due professional care and judgment and determine the nature, timing and extent of review procedures to fit the objectives, scope and context of the review.
  • All currency amounts in the Project Financial Statements must be stated in U.S. dollars. The Audit Team must indicate the accounting policy used on exchange rate(s) in the notes to the Project Financial Statements.

Review Documentation and Evidence:

  • The Audit Team should document the level of evidence found at sight and describe in the report if they could obtain sufficient appropriate evidence to support findings and to draw reasonable conclusions on which to base the report.

Planning and Conduct of Audit:

  • The Audit Team will report to CBM-SIB Nigeria CO in writing in any areas of concern and recommended changes. The review and work with partners must be conducted in English. The report and all findings shall be presented simultaneously in English.


  • This will be agreed upon with the firm before signing of contract but note contract start period above

Qualifications or Specialized Knowledge/Experience Required

  • Must be a body corporate duly registered by law and recognized Professional body.


  • The consultant(s) must have good inter-personal communication and negotiation skills. Excellent English report writing and editing skills.


  • Ability to work in an international and multicultural environment.
  • Sensitivity towards different cultures, local customs, religious beliefs and practices, personal interaction and gender roles, disability age and ethnicity.
  • Strong quantitative analysis skills.
  • Good attention to detail.
  • Nationality
  • Applicants must be of Nigeria Nationality
  • Understanding of human rights-based approaches to programming and results based management principles is required, in particular related to child rights and disability rights.
  • Must possess experience in iNGO auditing
  • Should possess proven records of past job experience
  • Ability to bring together diverse stakeholders.
  • Effective oral and written communication skills.

How to Apply
Candidates with the required profile and proven experiences, who meet these qualifications, are invited to submit, in English via email, a meaningful proposal, CV’s of the 4 Management Staff, Copies of Diplomas and three professional reference to “Human Resource Unit” via: [email protected]

Application Deadline 17th August, 2018.

Note: Applications will be considered for selection on a rolling basis.

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