{"id":9660,"date":"2025-11-06T13:40:18","date_gmt":"2025-11-06T06:40:18","guid":{"rendered":"https:\/\/laocso.org\/?post_type=job&p=9660"},"modified":"2025-11-06T13:40:18","modified_gmt":"2025-11-06T06:40:18","slug":"external-auditor","status":"publish","type":"job","link":"https:\/\/laocso.org\/lo\/job\/external-auditor\/","title":{"rendered":"External Auditor"},"content":{"rendered":"

External Auditor<\/strong><\/p>\n

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\nNamjai Community Association is a non-profit organization, committed to developing basic education, promoting gender equity and protecting women and children against all forms of violence. The organization is originated from direct experience of more than 2 decades (1989 to 2016) of experience in working with the local authorities and the ethnic groups in north- western part of Lao PDR under the support of Norwegian Church Aid. In fall 2016 Norwegian Church Aid phased out from Lao PDR and during the transition period from July 2016 to January 2019, Namjai Community Association emerged to continue carrying out the remaining projects supported by other donors especially projects in the education development sector as well as in promoting gender equity and protection of violence against women and children in the northern remote areas as a project under the umbrella of Life Skills Association. In 2019 Namjai Community Association was formally approved by Ministry of Home Affairs.<\/p>\n

Members of Namjai Community Association are about 65 individuals representing the Lao ethnic groups and ethnic minorities. All members are devoted to the implementation of Government\u2019s strategies in quality education development as well as the promotion of gender equity and the protection of women, children and the elderly against violence.<\/p>\n

As part of its commitment to accountability, transparency, and good governance, NCA requires an independent annual financial audit for the fiscal year 1 January 2025 \u2013 31 December 2025, to be conducted in accordance with the International Standards on Auditing (ISA) and\/or the Audit Law of Lao PDR, and in alignment with donor-specific audit requirements.<\/p>\n

Terms of Reference (ToR)
\nAnnual\u00a0 Financial\u00a0 Audit\u00a0 of\u00a0 the\u00a0 Namjai\u00a0 Community\u00a0 Association\u00a0 (NCA) For the Fiscal Year Ended 31 December 2025<\/p>\n

1. \u00a0Objectives of the Audit<\/p>\n

    \n
  1. Express an independent audit opinion on whether the financial statements present fairly, in all material respects, the financial position of NCA as of 31 December 2025.<\/li>\n
  2. Verify that project funds have been used in accordance with the approved donor agreements and project objectives.<\/li>\n
  3. Assess the adequacy and effectiveness of internal financial controls, including accounting, reporting, and cash management systems.<\/li>\n
  4. Confirm compliance with applicable laws, donor regulations, tax obligations, and NCA\u2019s internal policies and procedures.<\/li>\n
  5. Identify weaknesses and provide recommendations to improve NCA\u2019s financial management and internal control systems.<\/li>\n<\/ol>\n

    2. \u00a0Scope of the Audit
    \nThe audit shall cover all financial transactions and activities of NCA for the fiscal year ended 31 December 2025. The scope shall include, but not be limited to, the following:
    \n2.1\u00a0 Financial Statement Review<\/p>\n