TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE
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1 W&RSETA Standard Bidding Dcuments Terms f Reference TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE 1
2 W&RSETA Standard Bidding Dcuments Terms f Reference 1. BACKGROUND TO W&RSETA W&RSETA is a statutry bdy established thrugh the Skills Develpment Act f 1998 t enable its stakehlders t advance the natinal and glbal psitin f the Whlesalers and Retailers in the Large, Medium, Small levy paying and nn- levy paying cmpanies in the sectr. As guided by its mandate, the W&RSETA is as such, an agent f transfrmatin by prmting emplyment equity and brad based BEE thrugh skills develpment. In this cntext, the W&RSETA is keen t frm sustainable partnerships that will further prmte its supprt fr transfrmatin. 2. BACKGROUND TO PROJECT The Public Finance Management Act, N 1 f 1999, as amended, requires the establishment f an effective internal audit functin under the cntrl and directin f an Audit Cmmittee (sectin 51(1) (a) (ii). This functin will be utsurced by the W&RSETA. 3. THE OVERALL OBJECTIVE The bjective f this bid is t appint a suitable independent internal audit service prvider wh can maintain and supprt an apprpriate internal audit service t the Bard and Management f the W&RSETA. 4. CONTRACT PERIOD The duratin f the cntract is fr twelve mnths renewable annually up t a maximum f three years. 5. CONDUCT OF WORK The internal audit service prvider will be required t wrk frm the W&RSETA premises; these will include all the reginal ffices thrughut the cuntry. In sme instances, where necessary, wrk may be extended t where prjects are being implemented utside the SETA s premises. The service prvider will be required t prvide the assigned audit teams credentials as part f the engagement letter 6. ROLE AND OBJECTIVES OF INTERNAL AUDIT In terms f the Public Finance Management Act, W&RSETA shuld have an effective internal audit functin, which shuld als cmply with the Institute f Internal Auditr (IIA) Standards. 2
3 W&RSETA Standard Bidding Dcuments Terms f Reference The internal audit functin shuld assist W&RSETA t accmplish its bjectives by bringing a systematic and disciplined apprach t evaluating and imprving the effectiveness f cntrls, risk management, and gvernance. The risk management strategy, which must include a fraud preventin plan as well as the Business Recvery Plan, must be used t direct the internal audit effrt. Sme f these bjectives/standards/cntrls subject t evaluatin, are t review: The infrmatin systems envirnment; The reliability and integrity f financial and peratinal infrmatin; The effectiveness f peratins; Cmpliance with plicies and regulatins and cntracts; The safeguarding f assets; The ecnmical and efficient use f resurces; Achievement f established peratinal gals and bjectives; Cmpliance with laws and regulatins; Assisting the Audit Cmmittee, and thrugh them, the Bard and Management in the effective discharge f their respnsibilities, furnishing them with analyses, appraisals, recmmendatins,cunsel and infrmatin cncerning the activities reviewed and regular fllw up Reliability, usefulness and integrity f perfrmance infrmatin 7. ORGANISATIONAL STATUS OF INTERNAL AUDIT The internal audit functin will reprt directly t the Accunting Authrity, thrugh the Audit Cmmittee and administratively t the CEO. The functin must be independent f activities that are audited, with n limitatin n its access t infrmatin. The purpse, authrity and respnsibility f the internal audit functin are frmally defined in the Internal Audit Charter and must be cnsistent with the Institute f Internal Audit (IIA) definitin f internal auditing. 8. SCOPE OF INTERNAL AUDIT The internal audit must be cnducted in accrdance with the standards set by the IIA. The scpe f the Internal Audit includes but nt limited t the under-mentined functins (Shuld any ther functin be regarded as imperative by the bidder, the functins shall be ffered and clearly defined): The internal audit functin must assist the Accunting Authrity in cnsultatin with the Audit cmmittee t; Prepare a three year strategic Internal Audit Plan based n its assessment f key risk areas fr the public entity, having regard t its current peratins, the peratins as prpsed in its crprate r strategic plan and its risk management strategy; 3
4 W&RSETA Standard Bidding Dcuments Terms f Reference An annual Internal Audit Plan detailing the scpe, cst and time lines f each audit; Audit reprts directed t the Audit Cmmittee detailing its perfrmance against the plan t allw fr effective mnitring and interventin where necessary; The internal audit functin must c-rdinate their plan with ther internal and external assurance prviders t ensure prper cverage and t minimize duplicatin f effrt. Maintain effective cntrls by evaluating thse cntrls and by develping recmmendatins fr enhancement r imprvement. Achieve the bjectives f the institutin by evaluating and develping recmmendatins fr the enhancement r imprvement f the prcesses thrugh which: bjectives and values are established and cmmunicated; the accmplishments f bjectives is mnitred; accuntability is ensured; crprate values are preserved; the adequacy and effectiveness f the system f internal cntrls are reviewed and appraised; the relevance, reliability and integrity f management, financial and perating data and reprts are appraised; systems established t ensure cmpliance with plicies, plans, prcedures, statutry requirements including updates r revisins and regulatins, which culd have significant impact n peratins are reviewed; the means f safeguarding assets are reviewed; the ecnmy, efficiency and effectiveness with which resurces are emplyed, are appraised; the results f peratins r prgrammes are reviewed t ascertain whether results are cnsistent with the W&RSETA s established bjectives and gals; the peratins r prgrammes are being carried ut as planned; and the adequacy f established systems and prcedures are assessed. Cnduct special assignments and investigatins n behalf f the Audit Identify fraud and irregularities T identify serius defects in the internal cntrls, which might result in pssible malpractices. Any such defects must be reprted immediately t the CEO and/r the Audit Cmmittee, withut disclsing these t any ther member f staff. This als applies t instances where serius fraud and irregularity is uncvered. In additin t the abve, the scpe shuld cver but nt be limited t the fllwing: The audit f prjects; Levies and Grants audit; SETA peratins (Finances); 4
5 W&RSETA Standard Bidding Dcuments Terms f Reference Audit f Learning Prgrammes; IT security and systems prcesses audit; Cmmittee r CEO int any matter r activity affecting the prbity, interest and perating efficiency f W&RSETA; Perfrmance infrmatin Audit 9. EXPECTED OUTCOMES AND DELIVERABLES Perfrming an audit assignment Each assignment shuld at least cnsist f the fllwing: Pre-audit survey; Audit planning memrandum; Minutes f entrance meeting; Risk assessment dcument; System descriptin(s); Audit prgramme; Sampling methdlgy; Mechanisms fr fllw-up n matters previusly reprted and feedback t the Audit Cmmittee; Mechanisms t ensure that wrking papers are reviewed at the apprpriate level; Recrd f wrk perfrmed; Audit findings and recmmendatins; Reprting (draft internal audit reprt and final internal audit reprt); Fllw up f previus findings n internal and external audits. Reprting requirements The structure shuld cnsist f but nt limited t the fllwing: Intrductin; Audit bjective and scpe; Backgrund; Executive summary, highlighting significant findings; Findings, recmmendatins and management respnses (including implementatin dates); Cnclusin All audits are t be carried ut accrding t the Internal Audit Plan apprved by the Audit cmmittee 10. QUALITY ASSURANCE REVIEWS OF THE WORK The Internal Audit shall ensure that all wrk cnfrms t the Standards fr the Prfessinal Practice f the Institute f Internal Auditing. Such wrk may further be subject t an external quality assurance as may be cnsidered necessary 5
6 W&RSETA Standard Bidding Dcuments Terms f Reference 11. MONITORING PROGRESS OF ASSIGNMENTS The internal audit functin must deliver ne electrnic and ne signed cpy f the final reprt t the chairpersn f the Audit Cmmittee and anther t the W&RSETA CEO On a mnthly basis, the auditr shall prepare a reprt t the CEO regarding any engagement underway and then n a quarterly basis, a reprt f the Audit Cmmittee n the prgress against plan, including significant findings and administrative matters. 12. INDEPENDENCE AND OBJECTIVITY OF AUDIT STAFF In carrying ut the wrk, the internal audit must ensure that its persnnel maintain their bjectivity by remaining independent f the activities they audit. The internal audit team(s) shall: have n executive r managerial pwers, functins r duties except thse relating t internal audit; nt be invlved in the day-t-day peratin f the W&RSETA; nt be respnsible fr the detailed develpment r implementatin f new systems and prcedures 13. COMPETENCY AND EXPERTISE REQUIREMENTS Preference will be given t firms registered in terms f the Registered Accuntants and Auditrs Act 80 f 1991 (PAAB) r the Institute f Internal Auditr (IIA) r the Institute f Public Finance and Auditing (IPFA) It is essential that the service prvider has the knwledge and experience f internal audit in a public entity. W&RSETA als requires that the service prvider has the extensive experience f wrking in a SETA envirnment. 6
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