International Consultant - Audit Experts – Roster Call (SSA's)

Background:

The OSCE has a comprehensive approach to security that encompasses politico-military, economic and environmental, human aspects. It therefore addresses a wide range of security-related concerns, including arms control, confidence and security-building measures, human rights, national minorities, democratization, policing strategies, counterterrorism and economic and environmental activities. All 57 participating States enjoy equal status, and decisions are taken by consensus on a politically, but not legally binding basis.

The OSCE works for stability, peace and democracy for more than a billion people, through political dialogue about shared values and through practical work that aims to make a lasting difference. With its institutions, expert units and network of field operations, the OSCE addresses security issues, including arms control, terrorism, good governance, energy security, human trafficking, democratization, media freedom and national minorities.
The Office of Internal Oversight (OIO) is responsible for planning, organizing and carrying out internal audits, investigations and independent evaluations of the Organization's activities including field operations in order to determine adequacy of governance, risk management and internal controls processes, to assess compliance with the regulatory framework, as well as the efficiency and effectiveness of operations.
The OIO Internal Audit Unit is looking to establish a Roster of Audit experts and therefore seeks expressions of interest from qualified auditors with relevant experience. The expert may be engaged to lead, conduct, support OIO internal audits, reviews, advisory assignments, recommendation follow-up exercises and other related internal oversight activities.
Joining the roster: Interested candidates are invited to apply and indicate how their professional expertise is relevant to internal audit function at the OSCE and in line with the requirements. Shortlisted members will be contacted regarding specific consultancies and requested to confirm their interest and availability, and may be invited for an interview and/or written test. Once admitted to the roster, members will be considered for upcoming internal audit consultancies with OIO. 

Objective of Assignment: 

The objective of this roster call is to invite qualified auditors to join the OSCE roster of audit experts for OIO led internal audit assignments.

Duration of Assignment:

This is a roster call. Duration of the assignment depends on the tasks and deliverables assigned.

Tasks and Responsibilities:

Under the overall supervision of the Deputy Director/Head, Internal Audit, or the designated OIO engagement leader, a selected consultant will be tasked to perform (some of) the following functions:

1. Planning and scoping: Conduct preliminary research and assignment level risk assessment; clarify the assignment purpose, objectives, scope, criteria, methodology, resources and timetable; and prepare or contribute to an audit planning memorandum, terms of reference and work programme;

2. Assignment leadership: Lead or co-lead audits, reviews and advisory assignments, including complex, high-value, sensitive, thematic, cross-organizational or multi-location work; coordinate team activities; monitor progress and quality; and provide guidance and coaching to team members.

3. Governance, risk and control assessment: assess the design and operating effectiveness of governance, risk management and internal control processes, assess compliance with the regulatory framework and determine whether resources and programmes are managed economically, efficiently and effectively.

4. Evidence collection and analysis: Collecting and analyzing relevant information related to each of the assigned components and areas, in accordance with the engagement audit plan and programs, considering the nature and relevance of the risk factors identified. Maintain complete, clear and appropriately indexed working papers.

5. Findings and recommendations: Identify control gaps, root causes and the resulting risks or consequences; formulate balanced, evidence-based observations; and develop practical, risk-responsive and value-adding recommendations in consultation with relevant stakeholders.

6. Stakeholder engagement: Explain the audit or review process; conduct opening, progress and closing meetings; keep auditees informed of emerging issues; validate facts and proposed recommendations; and maintain constructive relationships while preserving independence and objectivity.

7. Reporting: Prepare clear, concise and timely written products in English, including briefing notes, observation sheets, draft and final reports, executive summaries and presentations. Address review comments and support the communication of results to relevant stakeholders.

8. Follow-up and validation: Assess the status and adequacy of actions taken in response to agreed recommendations; determine whether actions address the underlying risks; document conclusions; and, where possible, identify the value achieved through implementation.

9. Other related duties: Perform other assignment-related duties consistent with the purpose of the consultancy and the OIO mandate.

Deliverables:

Deliverables will be specified for each assignment. Depending on the scope, they may include:

• A preliminary risk assessment, audit planning memorandum and/or detailed work programme;

• Test plans, sampling documentation, data-analysis files and other approved audit instruments;

• Complete, accurate and review-ready working papers and evidence records prepared in the prescribed format;

• Briefing, progress, exit-meeting and presentation materials;

• Draft observations, a draft report and a final report, including an executive summary and agreed recommendations;

• Recommendation follow-up or documentation on validation of implementation;

  Unless otherwise specified, deliverables will be prepared in English, in the formats and templates prescribed by OIO, and within the milestones stated in the assignment-specific Terms of Reference. 

  Deliverables are subject to review and formal acceptance by the Deputy Director/Head, Internal Audit, or the designated OIO team leader.

Necessary Qualifications:

Mandatory: 

• At least seven years of relevant professional experience in internal audit, external audit, accounting, assurance or closely related work. The experience should include assessing governance, risk management, internal control and financial or administrative processes;

• Professional qualification: A professional designation in good standing, issued by an internationally recognized internal audit, accounting, information-systems audit or anti-fraud professional body, such as CIA, CISA, CFE, CPA, ACCA or equivalent;

• Education: A second-level university degree in management, economics, finance, accounting, business administration, public administration, information technology, data science, law or another relevant field. A first-level university degree may be accepted in combination with two additional years of qualifying experience;

• Professional fluency in English with excellent communication (both oral and written) skills; professional fluency in Russian would be an asset;

• Ability to work under pressure and meet deadlines;

• Demonstrated gender awareness and sensitivity, and an ability to integrate a gender perspective into tasks and activities;

• Ability and willingness to work as a member of team, with people of different cultural, and religious backgrounds, different gender, and diverse political views, while maintaining impartiality and objectivity;

• Computer literate with practical experience using Microsoft applications, audit relevant applications (such as TeamMate+).

  Desirable:

• Experience in oversight, assurance or finance functions with the UN, other international organizations, supreme audit institutions, and private auditing firms;

• Experience auditing information systems, cybersecurity, enterprise-resource-planning systems, digital transformation or data governance;

• Advanced capability in data analytics, data visualization, continuous auditing or technology-enabled audit technique;

• Experience in fraud-risk assessment, fraud prevention, forensic review or administrative investigations;

• Experience performing quality-assurance reviews or in conducting an external quality review in accordance to the Global Internal Audit Standards.

Remuneration Package:

Remuneration will be based on the selected consultant's/expert's qualifications, experience, the tasks and deliverables for this position and in accordance with the OSCE established rates.

If you wish to apply for this position, please use the OSCE's online application link found under https://vacancies.osce.org/.

The OSCE retains the discretion to re-advertise/re-post the vacancy, to cancel the recruitment or to offer an appointment with a modified job description or for a different duration.

Only those candidates who are selected to participate in the subsequent stages of recruitment will be contacted.

The OSCE is committed to diversity and inclusion within its workforce, and encourages qualified female and male candidates from all religious, ethnic and social backgrounds to apply to become a part of the Organization. 

Candidates should be aware that OSCE officials shall conduct themselves at all times in a manner befitting the status of an international civil servant. This includes avoiding any action which may adversely reflect on the integrity, independence and impartiality of their position and function as officials of the OSCE. The OSCE is committed to applying the highest ethical standards in carrying out its mandate. For more information on the values set out in OSCE Competency Model, please see https://jobs.osce.org/resources/document/our-competency-model.

Please be aware that the OSCE does not request payment at any stage of the application and review process.