Assurance activities, spot checks on cash transfers to implementing partners according to agreed-upon procedures

The United Nations Institute for Training and Research (UNITAR) is an autonomous institution established in the framework of the United Nations for the purpose of enhancing the effectiveness of the United Nations in achieving the major objectives of the Organization. The work of UNITAR is project-based. In conducting its work UNITAR periodically engages with implementing partners (IPs) by awarding grants to support the delivery of activities and results.

Perform spot checks on the delivery of grants to IPs in accordance with the assurance work plan and agreed-upon procedures.

Perform spot checks to assess the accuracy of financial records for cash transfers to IPs and the status of grant implementation to obtain reasonable assurance that amounts reported on the financial report are accurate (for procedures see Annex 1). The exercise should also assess whether there have been any significant changes to applicable internal controls. The spot check is not an audit and therefore no opinion is issued. The engagement should be conducted in accordance with ISRS 4400, Agreed upon Procedures Regarding Financial Information and comply with the Code of Ethics for Professional

Deliverable - Details of procedures performed and corresponding findings

Deadline* - 15 April 2024



Deliverable - Details explaining the scope of agreed-upon procedures

Deadline * - 15 April 2024

Deliverable - Standard agreed upon procedures report in accordance with applicable standard

Deadline* - 15 April 2024

*To be adjusted depending on the contract signature and to be agreed upon with the supervisor.

The performance indicators for evaluation of results for this assignment are the following:

• Adherence to standards of engagement and code of ethics
• Quality report drafting
• Timely submission based on schedule of deliverables

Director, Division for Strategic Planning and Performance, Partnerships and Grant Oversight Unit, UNITAR.

Qualifications:

• First university degree (Bachelor/License) in a relevant field of studies (Finance, Economics, Accounting, Business Administration etc.)
• At least 5 years of experience providing professional financial services is required.
• Proven record of application of ISRS 4400 is required - at least 2 fulfilled projects.
• Quality control and assurance mechanism is required.
• Professional auditor qualification, diplomas or certificates from internationally recognized accounting or auditing body will be a strong asset.
• Previous work with UN agencies, international organizations or donors will be considered an asset (at least 1 proven record of previous cooperation).
• The Consultant should be experienced in applying ISRS standards and have experience in similar assignments. As noted in ISRS 4400 paragraph 7: “The auditor should comply with the Code of Ethics for Professional Accountants issued by the International Ethics Standards

Languages - Fluency in written and oral English. Spoken and comprehension of French is a strong asset.