hareteah Humanitarian Organization (SHO) is an Iraqi National NGO promoting safety & development through mine action and explosive ordnance risk education (EORE)awareness, and clearance of mines, explosives and remnants of war.to assistance for people affected by armed conflict. Founded in 2016, SHO has organized & executed programs throughout Iraq. including the provinces of Nineveh, Duhok, Kirkuk, Tikrit, Anbar, and Baghdad. It currently holds offices in Duhok and Mosul.

OUR VISION

A world where people can prosper in a safe environment, free from the fear & hazards of explosives.

OUR MISSION

To promote safety & development through humanitarian mine action & education among people affected by war

Objective of the audit

The audit aims to enable the auditor to:

• Express an independent professional opinion on the Combined Financial Report of Shareteah Humanitarian Organization (SHO), covering institutional and project- related income and expenditures for the period from 01 January 2025 to 31 December 2025.
• Assess whether funds have been used in accordance with donor agreements, approved budgets, and for their intended purposes.
• Verify that the Combined Financial Report is adequately documented and prepared in accordance with applicable financial reporting standards.
• Evaluate and test key internal controls over financial reporting and the use of funds, identify any weaknesses or gaps, and provide actionable recommendations.

Note: This audit is a financial (institutional) audit focused on the verification of income and expenditures and does not constitute a full statutory audit of general-purpose financial statements.

Scope of the Audit

The audit will be conducted in accordance with International Standards on Auditing (ISA) and will include such tests and procedures as the auditor considers necessary under the circumstances.

The auditor shall:

• Audit the Combined Financial Report of Shareteah Humanitarian Organization (SHO), limited to the review and verification of all institutional and project-related income and expenditures for the period from 01 January 2025 to 31 December 2025.
• The scope of the audit is limited to income and expenditure SHO does not prepare a balance sheet or statement of financial position; therefore, the audit will not include the verification of assets, liabilities, or equity balances.
• The audit does not include verification of accrual-based transactions or any other elements outside income and expenditures.
• Review and test revenues, expenditures, and any related fund balances, where
• Verify compliance with donor agreements, approved budgets, applicable laws and regulations, and internal policies for all projects and institutional expenditures.
• Evaluate and test the internal control system related to financial management and use of funds, identify any weaknesses or gaps, and provide recommendations for
• Verify the completeness, accuracy, and validity of supporting documentation for financial transactions.
• Confirm that procurement of goods and services was carried out in accordance with approved procurement procedures and donor requirements.
• Ensure that financial records and supporting documentation are properly maintained and stored in accordance with donor requirements and applicable laws.

Deliverables

The auditor is requested to provide the following deliverables no later than 28 February 2026:

• Draft Audited Combined Financial Report for review by SHO management, followed by the final report incorporating management comments, including the independent auditor’s report and professional audit opinion.
• Management letter summarizing findings, internal control weaknesses, and
• Soft and hard copies of all reports, in English, submitted to SHO

Audit Standards and Reporting Framework

The audit shall be performed in accordance with International Standards on Auditing (ISA). The Combined Financial Report shall be prepared on a cash-basis accounting method, in accordance with recognized NGO financial reporting practices and donor-specific reporting requirements. The auditor’s opinion will be expressed on the Combined Financial Report

covering income and expenditures only, rather than on a full set of general-purpose financial statements.

Available Information

The auditor will have full access to all financial records, legal documents, donor agreements, contracts, supporting documentation, and other relevant information required to conduct the audit.

SHO staff will also be available to assist the auditor with any clarifications or additional information required during the course of the audit.

Timing for submission

The audit fieldwork should commence as soon as possible, and all deliverables, including the final audit report, must be submitted no later than 28 February 2026.

Proposal Requirements

Interested and eligible audit firms are invited to submit the following documentation:

• Outline of audit approach and
• Profile and qualifications of audit team
• Detailed financial proposal, including estimated hours and costs by staff
• Confirmation of independence from SHO and declaration of no conflict of interest, in accordance with the IESBA Code of Ethics for Professional Accountants, including confirmation that the firm and its staff have not provided services that would impair independence or objectivity.
• Confirmation that the audit firm will maintain confidentiality of all SHO financial and operational information in accordance with professional standards.

Qualifications of the Auditor

• Certified audit firm with a minimum of 5 years’ proven experience auditing NGOs or similar donor-funded institutions.
• Knowledge of donor-funded projects and compliance
• Independence from SHO, with no conflicts of

Note:

The auditor shall plan and perform the audit to obtain reasonable assurance that the Combined Financial Report is free from material misstatement, whether caused by error, fraud, or non- compliance with applicable laws and regulations. Any suspected irregularities or material findings must be reported immediately to the Executive Director and/or the Board of Directors.

Interested firms that meet the above requirements and qualifications are invited to apply through this LINK.

تُدعى الشركات التي تستوفي المتطلبات والمؤهلات المذكورة أعلاه إلى التقديم عبر هذا الرابط

Tender's Files

https://ee-eu.kobotoolbox.org/x/ZFYaa8iK