Investigative Audit Assignment ABOUT SCA Swedish Cmmittee fr Afghanistan (SCA) has been present in Afghanistan since the beginning f the 1980s. With ver 5 000 Afghan emplyees it is ne f the largest rganizatins in the cuntry. SCA supprts educatin, health, rehabilitatin f persns with disabilities, and cntributes t develpment in rural areas. In Afghanistan clse t 70 000 children g t schls run by the Swedish Cmmittee fr Afghanistan (SCA). Over tw millin peple receive medical care each year at clinics and hspitals run by the rganizatin. Nearly 3 000 children and adults with disabilities receive special educatin. In recent years, SCA has mved frm being a mainly humanitarian rganizatin t mre emphasize capacity develpment fr individuals and rganizatins related t ur develpment prgrammes, and enhance their capacity t advcate fr their rights. SCA prvides supprt t a number f civil sciety rganizatins. Activities are based n a Rights Based Apprach t satisfy hunger and live with dignity is a right, nt a gift. SCA emphasizes that wmen have equal rights and shuld have the same pprtunities as men. Thrugh ur prgrammes we supprt empwerment f wmen. SCA perates in 14 prvinces in Afghanistan, and cntributes t stability in an unstable cuntry. The prgrammes are t the vast majrity implemented in rural areas. Fr mre than 30 years SCA have been present amng thse in Afghanistan with the greatest needs; despite war and cnflict. SCA have decided t stay as lng as needed. OVERVIEW OF THE ASSIGNMENT SCA is currently seeking a cnsultant fr an Investigative Audit Assignment. It is a cmbined On-site and Offsite cnsultancy assignment. The cnsultant is expected t reprt t the Internal Audit Manager. Investigative Audit Assignments Cnsists f tw parts; A. On the jb training f staff in fraud detectin and fraud preventin. B. Investigative Audit Services; frensic audit assignments that examines a cmpany's system f internal cntrls t identify any weaknesses in the cntrls designed t safeguard assets and t determine whether anyne in the cmpany has explited cntrl weaknesses t misapprpriate assets fr persnal gain. There is tw brad categries f Investigative Audit Service Assignments, namely: I. Investigative services invlve identifying asset-theft fraud and identifying the perpetratr; and II. Litigatin services invlve gathering evidence and giving testimny leading t the cnvictin f the perpetratr in a curt f law. 1
ADMINISTRATIVE CONDITIONS The prcuring rganizatin is Swedish Cmmittee fr Afghanistan, identity number 802010-4850 in Sweden and registratin number 118 in Afghanistan. Address: Paktia Kt, Jalalabad-Kabul rad, Kabul, Afghanistan, inf@sca.rg.af. Questins abut the prcurement/tender prcess Please direct questin regarding this prcurement prcess t Mr. Mhamed Kalim, the Manager Internal Audit Unit, at m.kalim@sca.rg.af Annuncement The invitatin t tender has been made public thrugh annuncement n ur web site www.sak.se www.sca.rg.af as well as thrugh inquiry t knwn actrs in the market. Prcurement rules This prcurement is made by clsed bidding. Tenders shall be submitted t SAK by the 31 December 2016, at 4:0 pm. Tender shall be submitted in a sealed envelpe either by curier r by regular mail addressed t evaluatins@sca.rg.af, Swedish Cmmittee fr Afghanistan, Jalalabad Main Rad Paktia Kt Kabul Afghanistan, mark the envelpe "Investigative Internal Audit Assignment Please be aware that tenderer may nt be allwed t any crrectins r additins t the tender after the deadline fr submissin is passed. Althugh the tenderer may crrect bvius misstatements r miscalculatins. SCA may in certain cases ask that the tender is clarified even after the deadline f submissin is passed if it may be dne withut any risk f special treatment. The tenderer has n right fr cmpensatin fr the tender r cst assciated with the tender prcess. ASSIGNMENT INVESTEGATIVE AUDIT ASSIGNMENT Scpe In the Investigative Audit Assignment the cnsultant is expected t evaluate all dcuments, recrds and registers raised in respect f finance and accunts and peratinal activities f the SCA based n the annual internal audit plan and risk assessment. All peratinal activities, which are purely Nnfinancial, include the fllwing activities: Administratin, Human Resurces Management, Prcurement, Lgistics Prjects and Prgrammes. Evaluatin f Operatinal infrmatin is ptinal. Hwever, if there is a necessity, the Investigatr / Frensic Auditr can pay attentin n such infrmatin and details t arrive at a decisin that irregularities have transpired. 2
The auditrs will be given full access t all dcuments, registers and recrds, which are relevant t the frensic audit assignments. All infrmatin gathered and reviewed is t be treated in cnfidence. In the wrk prcess the cnsultant is expected t wrk clsely tgether with SCA Internal Audit Unit and train staff in methdlgy and techniques during the curse f the actin. The cnsultant shall present a Terms f Reference (TR) fr each audit r investigatin and it shall define the scpe, bjectives, methdlgy f Frensic Audits, alng with reprting requirements. Special attentin shuld be given t the independence f the member/s f the investigatin r frensic audit team. The cntracting individual (the Cnsultant) will determine the duratin f the audit and the starting date as an when the SCA requires the service. Objectives The bjective f the n the jb training is t supprt staff s that they will be able t independently prefrm investigative audit services. The bjective fr the Investigative Audit Services are that fr each engagement t cnduct a Frensic Audit r an Investigatin f allegatins regarding Management Practices and Actins as they relate t Misapprpriatin f Funds, Embezzlement, Theft and Pilferage f Assets, Lsses t the rganizatin due t pssible Cnflict f Interests and s n. Methdlgy The methdlgy and the techniques shuld be based n the standards issued by the Glbal Institute f Internal Audit. The assignment culd entail examinatin f riginal dcuments raised within the scpe perid, cnducting interviews with the staff members f the SCA and if there is a necessity, cnducting interviews with the external parties r stakehlders wh permanently r temprarily deal with SCA. Additinally, preparatin f analysis f financial and nn-financial transactins and activities t supprt their findings and bservatins. 3
Reprting The Investigatr wh invlves in Frensic Audit Assignments will wrk with the Members f the Internal Audit Unit, which is cmpsed f a Manager and Internal Auditrs. The Manager Internal Audit, wh is respnsible fr the crdinatin amng the Internal Audit Unit, sectins/ units /departments within the SCA and the Investigatr / Frensic Auditr, assists and prvides necessary infrmatin, bth financial and nn-financial, t the cnsultant during the cnduct f Investigative / Frensic Assignments. All reprts prepared by the Cnsultant will initially be reviewed by the Manger Internal Audit, prir t the submissin f the reprts t the Cuntry Directr and Secretary General f the SCA. All findings and Recmmendatins will be reviewed by the Manager Internal Audit t ensure that the preparatin f the reprts cnsistent with the Internatinal Standards. The duratin r the length f each Frensic Audit Assignment will be agreed upn befre initiated. Reprts are t be written in English. If there is a necessity, the reprts are t be translated int lcal languages in rder t satisfy the regulatins instituted by the Gvernment f Afghanistan. Reprts and Wrking papers prepared by the Investigatr / Frensic Auditr shuld be treated as the prperty f the SCA. All such Reprts and Wrking papers shuld nt be used by the cnsultant withut seeking the prir apprval frm the SCA Management and Manager Internal Audit Unit. Type and extent f Cnsultancy The cmpnents f the Cnsultancy are: On-site and Off-site. On-site: The Cnsultant is expected t interact with the key cunterpart (Internal Audit Manager) at least fur times a mnth by physically visiting the Internal Audit Unit. Off-site: The Cnsultant is expected t interact and deal with the key cunterpart at least fur hurs per week during the wrking days via Skype r a similar electrnic facility. If there is a necessity, by arrangements, the cnsultant and the key cunterpart can meet and wrk utside the wrking hurs at designated ffice accmmdatin. Fr this cnsultancy assignment, the fees will be paid n a mnthly basis.. The thught cntract perid is ne year, pssibility fr further extensin. 4
Intellectual Prperty Rights SCA shall have a nn-time-limited, free and exclusive right t use, reprduce, mdify and prcess the results, in prcessed and unprcessed frm, f the rdered assignment. The wnership and cpyright f the results and material cmpiled in cnnectin with the perfrmance f the assignment belngs unrestricted t SCA, regardless f the medium / channel. The same applies t the riginal and wrking materials that frm the basis fr the assignment. Furthermre, the supplier guarantee that SCA by the use f the prduct des nt infringe any intellectual prperty rights held exclusively by third-party. SCA entitled t submit riginal and wrking materials t anther supplier fr the prcessing and prductin. The supplier shall with subject t SCA rights under the Intellectual Prperty Rights make this a mandatry demand twards subcntractrs (if applicable) and emplyees. The abve still applies even if the agreement between SCA and the supplier has expired. Cnfidentiality The cnsultant will ensure that cnfidential infrmatin received by the cnsultant thrugh the assignment is nt shared with third parties, either during the cntract perid r afterwards. Cnfidential infrmatin referred t in this agreement is defined as, technical and/r cmmercial infrmatin in any frm, except fr; a) infrmatin that is cmmnly knwn r is made knwn utside the framewrk f this cntract, b) infrm-atin cnsultant can shw is received befre the signing f this agreement and c) the infrmatin that the cnsultant has received frm an independent third party 5
THE TENDER Demands n the supplier Shuld present a CV in English n lnger than three pages. The expected qualificatins are; A bachelr s r master s degree in frensic accunting, accunting, finance, audit r a related field is required fr Investigatr r frensic accuntants. The Cnsultant must have Certificatin/s in Audit and Fraud Examinatins, such as Certified Internal Auditr (CIA), Certified Fraud Examiner (CFE) and s n. Mre than 12 years f experience in Frensic Auditing and Investigatins. Respnsibilities unique t frensic Auditr r Investigatr include, inter alia: Experience f perfrming frensic research t trace funds and identify assets fr recvery as well as cnducting frensic analysis f financial data; Knwledge hw t prepares frensic accunting reprts frm financial findings; and prepare analytical data fr litigatin and testifies as needed. Knwledge abut White-cllar crime, Insurance related irregularities, Cntract and prcurement fraud, Asset misapprpriatin, Financial statement fraud, Credit card fraud, Embezzlement, Financial data analysis, Evidence integrity analysis, Damage assessment, Tracing illicit funds, Lcating hidden assets, Due diligence reviews and s n. Experience f testifying as an expert witness. Gd interpersnal skills and cmmunicatin, verbal as well as written. Analytical Prcedures and attentin t detail, Integrity, Objectivity, Independence and Credibility Pssible use f subcntractrs shuld be specified in the tender. If applicable the subcntractr shuld be presented in the same way as the tenderer accrding abve requirements. Price fr the perfrmance f the assignment shuld be presented with VAT included and the percentage f VAT specified. Fee shuld be presented per hur. Pssible applicable general cnditins that is mandatry frm the supplier side t annex t the agreement shuld be presented in the tender. 6
Fr suppliers registered in Sweden the tax authrities frm n SKV 4820 shuld be included in the tender. Demands n the service/prduct prcured The cnsultant shuld describe the methdlgy fr the services included in the assignment n nt mre than three pages. The cnsultant shuld present its fee per hur including all applicable taxes. The cnsultant shuld state all expected additinal csts assciated with the assignment. Present any general cnditins mandatry frm the supplier s side in relatin t the assignment. GROUNDS FOR EVALUATION The tenders that has been submitted in the right way and n the right time, and fulfill the requirements n the supplier will be included in the evaluatin phase. SCA will accept the tender that is mst favrable with regards t the fllwing aspects; Valuatin f the supplier s ability t deliver the service with high quality. Valuatin f the prpsed described methd. Valuatin f the price and additinal csts. The general cnditins r ther legal demands frm the suppliers side is included in the tender. SCA may chse nt t cllabrate with suppliers that vilates human rights. 7