Background

Rwanda Women’s Network (RWN) is a National non-governmental organization dedicated to promoting and strengthening strategies that empower women and girls in Rwanda. RWN implements programs in health, economic empowerment, GBV prevention and response, governance, and rights advocacy. To ensure efficiency, value for money, sound accountability and transparency, RWN seeks the services of an Internal Auditor to support continuous improvement of governance and internal control systems.

Purpose of the Assignment

The purpose of this assignment is to provide independent and objective assurance that RWN’s internal control, risk management, and governance processes are functioning effectively and in alignment with national laws, donor requirements, and internal policies.

Scope of Work

The Internal Auditor will cover the following areas:

3.1 Financial Management and Internal Controls

• Review the effectiveness of financial controls, including cash management, bank reconciliations, procurement, asset management, and payroll processes.
• Assess compliance with RWN’s financial policies and donor regulations.
• Verify accuracy and completeness of financial documentation and reporting.

3.2 Programmatic Compliance

• Review program implementation processes and ensure alignment between financial expenditures and approved activities.
• Test and verify supporting documentation for program expenses.
• Assess the adequacy of monitoring and reporting mechanisms.

3.3 Governance and Risk Management

• Assess risks related to fraud, financial mismanagement, asset misuse, and operational inefficiencies.
• Evaluate risk mitigation measures and recommend improvements.
• Review adherence to laws, regulations, and organizational policies.
• Develop for approval missing relevant policies to guide RWN operations.

3.4 Procurement and Asset Management

• Verify compliance with procurement guidelines and fairness in supplier selection and provide guidance.
• Review asset management practices, including inventory controls, asset registers, and physical verification.

3.5 Human Resources and Administrative Systems

• Assess compliance with HR policies, including recruitment, contracts, timesheets, and payroll.
• Review administrative procedures such as fleet management, travel processes, and document filing systems.

3.6 Information and Document Security

• Review the security of financial and programmatic documentation.
• Assess IT-related internal controls including backup systems, data security, and confidentiality practices.

Methodology

The Internal Auditor will use: document reviews; interviews with staff, partners, and beneficiaries; field visits; sampling of transactions; risk-based audit approaches; and evaluation of internal controls.

Deliverables

• Detailed report outlining the audit plan and methodology.
• Quarterly internal audit reports with findings and recommendations.
• A final consolidated internal audit report at the end of the assignment.
• Quarterly presentations to RWN management on findings and follow-up actions.

Duration of Assignment

The assignment will run for twelve (12) months with possibility of renewal based on performance and organizational needs.

Reporting Lines

The Internal Auditor will report directly to the RWN Director. For administrative matters, the Internal Auditor will liaise with the Finance and Administration Department.

Required Qualifications

• Bachelor’s degree in Accounting, Finance, or related field.
• Professional certification (CPA, ACCA, CIA) strongly preferred.
• Minimum of 5 years of audit experience, preferably in NGOs.
• Strong knowledge of donor-funded project compliance requirements.
• Excellent analytical, communication, and reporting skills.
• High level of integrity, independence, and confidentiality.

Ethical Standards

The Internal Auditor must adhere to:

• International Standards for the Professional Practice of Internal Auditing
• RWN internal policies and code of conduct
• Rwandan national laws governing audit and financial management

• Review the effectiveness of financial controls, including cash management, bank reconciliations, procurement, asset management, and payroll processes.
• Assess compliance with RWN’s financial policies and donor regulations.
• Verify accuracy and completeness of financial documentation and reporting.
• Review program implementation processes and ensure alignment between financial expenditures and approved activities.
• Test and verify supporting documentation for program expenses.
• Assess the adequacy of monitoring and reporting mechanisms.
• Assess risks related to fraud, financial mismanagement, asset misuse, and operational inefficiencies.
• Evaluate risk mitigation measures and recommend improvements.
• Review adherence to laws, regulations, and organizational policies.
• Develop for approval missing relevant policies to guide RWN operations.
• Verify compliance with procurement guidelines and fairness in supplier selection and provide guidance.
• Review asset management practices, including inventory controls, asset registers, and physical verification.
• Assess compliance with HR policies, including recruitment, contracts, timesheets, and payroll.
• Review administrative procedures such as fleet management, travel processes, and document filing systems.
• Review the security of financial and programmatic documentation.
• Assess IT-related internal controls including backup systems, data security, and confidentiality practices.

• Excellent analytical, communication, and reporting skills.
• High level of integrity, independence, and confidentiality.

• Bachelor’s degree in Accounting, Finance, or related field.
• Professional certification (CPA, ACCA, CIA) strongly preferred.
• Minimum of 5 years of audit experience, preferably in NGOs.
• Strong knowledge of donor-funded project compliance requirements.