The Federal Democratic Republic of Ethiopia, Ministry of Agriculture wants to recruit a qualified professional for the position of Senior Internal Auditor under the Productive Safety Net Project 5 (PSNP 5)

TERMS OF REFERENCE (TOR)
for Senior Internal Auditor PSNP 5

TERMS OF REFERENCE (TOR)

• Federal Democratic Republic of Ethiopia - Ministry of Agriculture Productive Safety Net Project 5 (PSNP 5)
• Position Title: Senior Internal Auditor
• Number of Positions: 1 (One)
• Duty Station: Addis Ababa (Federal MOA Head Office) with frequent travel to project Regions and Woredas
• Reporting Line: National Project Coordinator
• Duration: 1 Year (renewable based on satisfactory performance)

1. BACKGROUND

The Productive Safety Net Program (PSNP) is a key component of the Government of Ethiopia's (GOE) social protection strategy, designed to address chronic food insecurity, build community resilience, and protect household assets across rural Ethiopia. Now in its fifth phase (PSNP 5), the program operates under the Federal Ministry of Agriculture (MoA) in close coordination with Regional Bureaus, Woredas, and international Development Partners, including the World Bank (IDA).

Given the scale of cash and food transfers, public works investments, and capacity-building activities across multi-tier government structures, robust internal controls, governance, and audit mechanisms are essential. The Project Coordination Unit (PCU) requires a Senior Internal Auditor at the national level to evaluate internal controls, verify fund utilization compliance, oversee risk management, and ensure project implementation conforms to GoE public finance regulations, donor legal agreements, and the PSNP 5 Financial Management and Operational Manuals.

2. OBJECTIVE OF THE ASSIGNMENT

The Senior Internal Auditor will lead internal audit oversight for PSNP 5 at the federal level, conducting systematic, risk-based internal audits across federal, regional, and woreda-level implementing entities. The Specialist will evaluate the effectiveness of internal financial controls, compliance with procurement and disbursement procedures, accuracy of financial reporting, and progress on audit findings closure.

3. SCOPE OF WORK AND SPECIFIC TASKS
3.1 Internal Audit Planning & Control Assessment

• Develop and execute risk-based annual internal audit plans for PSNP 5 covering Federal, Regional, and Woreda-level operations.
• Ensure availability and complete adoption of operational guides, including the PSNP 5 Financial Management Manual, Program Implementation Manual (PIM), and relevant procurement/audit guidelines across all implementing entities.
• Assess the design and operational effectiveness of internal accounting controls, payroll systems, and asset safety protocols.

3.2 Financial & Operational Compliance Auditing

• Conduct regular financial, compliance, and operational audits of PSNP 5 transactions across federal, regional, and woreda levels.
• Audit fund flow mechanisms, advance reconciliations, vendor payments, and client/beneficiary transfer verification records.
• Reviewquarterly Interim Financial Reports (IFRS), bankreconciliations, and balance sheet statements for accuracy and regulatory compliance. Verify that fixed assets and inventory purchased under PSNP 5 are properly tagged, recorded in fixed asset registers, and physically existing.

3.3 External Audit Facilitation & Audit Finding Closure

• Facilitate annual external financial and performance audits conducted by independent audit firms or the Office of the Federal Auditor General (OFAG).
• Formulate comprehensive Audit Action Plans clearly defining responsible entities, corrective actions, and timelines for addressing external and internal audit findings.
• Conduct follow-up field missions to regional bureaus and woredas to verify closure of outstanding audit queries.

3.4 Capacity Building & Technical Support

• Conduct regular field-level financial and operational audit reviews across regional and woreda project offices.
• Provide structured training, mentoring, and technical coaching to regional and woreda internal auditors and finance officers on risk mitigation, internal audit standards, and control frameworks.

3.5 Reporting & Communication

• Prepare and submit detailed quarterly internal audit reports, field review summaries, and audit action plan tracking status reports to the National Project Coordinator.
• Maintain liaison with internal oversight bodies, external auditors, and World Bank Financial Management/Audit specialists.

4. KEY DELIVERABLES 

• Annual Risk-Based Internal Audit Plan: Detailed audit schedule with quarterly and monthly breakdowns.
• Quarterly Internal Audit Reports: Comprehensive evaluation of financial controls, transaction accuracy, and operational compliance. . Audit Action Tracking Reports: Biannual updates detailing the resolution status of internal and external audit findings across all implementing entities.
• Field Supervision & Capacity Reports: Mission reports and training summaries following regional/woreda audit reviews.

5. REQUIRED QUALIFICATIONS & EXPERIENCE

• Education: Master's Degree (MSc/MBA in Accounting, Finance, or Auditing.) in Accounting and Finance, Business Administration, or professional accounting/auditing
• Work Experience: Must have at least 10 years of practical experience in audit, finance, administration, and other related fields.
• Donor-Funded Project Experience: Demonstrated experience in auditing projects financed by international development partners (World Bank, IFAD, EU, etc.). Familiarity with World Bank financial management policies, procurement guidelines, and audit standards is required.
• Technical Skills: Advanced proficiency in computerized accounting/ ERP systems and audit software tools.
• Core Competencies: Strong analytical, communication, report writing, and training facilitation skills.

6. PERFORMANCE APPRAISAL & SALARY

• Performance Assessment: Evaluated every six months based on approved work plans and outcomes during Joint Implementation Support Missions.
• Salary: As per the established project salary scale of the Ministry of Agriculture.
• Registration remains open for five(5) consecutive working days.
• Ministry of Agriculture Human Resources Management 4th Floor

Federal Democratic Republic of Ethiopia Ministry of Agriculture

Tender details

• Deadline: 2026-10-20
• Bid closing time: 17:00
• Bid closing (note): For five(5) consecutive working days
• Bid opening: 2026-10-20 17:00
• Bid opening (note): No Specific Opening Date and Time
• Region: Addis Ababa
• Publishing entity: Ministry of Agriculture
• Buyer address: CMC Road, behind the Ministry of Trade & Regional Integration, Bole 12/13 Floor/ Room number: Block A; 2nd Floor, Room number 201
• Published on: Ethiopian Herald (Oct 15, 2026)
• Posted at: 2026-10-15T09:26:48.000Z
• Buyer website: https://www.moa.gov.et
• Source: Qelal Tenders