Interim Investigator - Financial Investigations at World Vision Kenya

Purpose of the Temporary Assignment:

The purpose of this engagement is to provide additional investigative capacity for a period of six (6) months to progress assigned cases while maintaining investigative quality, consistency with Integrated Investigations protocols, adherence to World Vision policies, standards and international guidelines such as ACFE and Conference of International Investigators (CII).

Scope of Work

• Under the supervision of the Senior Manager, Financial Investigations, and working closely with the Senior Investigator, Financial Investigations (West Africa Region), the Interim Investigator, Financial Investigation will:
• Support the execution of financial and fraud investigations within the West Africa Region, in alignment with approved Terms of Reference (TORs), Investigation Plans, and official Announcements.
• Conduct financial data collection and analysis, including review of accounting records, transaction testing, supporting documentation, and approval trails.
• Analyze, oversee, and conduct a preliminary assessment of misconduct allegations to determine the veracity of potential violations of World Vision (WV) policy, ethical standards, or applicable laws.
• Oversee and contribute to investigations involving complex fraud, corruption, bribery, kickbacks, extortion, conflict of interest, product substitution, embezzlement, theft, ethical misconduct, mismanagement, waste, and abuse.
• Assist in planning and execution of investigative procedures, including document reviews, financial analysis, and interviews (in coordination with the Lead Investigator).
• Identify red flags, patterns, trends, and control weaknesses relevant to the allegations under review and provide analytical insight to strengthen case understanding.
• Support drafting of investigation working papers, summaries, and sections of investigation reports, ensuring evidence‑based, neutral, and well‑documented analysis.
• Maintain strict confidentiality and safeguard evidence, ensuring adherence to investigative protocols and professional ethical standards.
• Compile and organize investigation evidence files that support findings and final investigation conclusions.
• Prepare Investigation Reports or Closure Memos based on the gathered evidence and investigative outcomes.
• Develop Process Improvement Memos, where applicable, to address identified process gaps and recommend corrective actions.

Reporting and Supervision

• Functional Supervision: Senior Manager, Financial Investigations
• Day‑to‑Day Coordination: Senior Investigator, Financial Investigations (West Africa Region)
• All investigative work will be conducted under approved TORs and aligned with Integrated Investigations processes and reporting requirements.

 Deliverables

Expected outputs may include:

• Financial analysis schedules and investigation working papers that clearly support the procedures performed and conclusions reached for assigned cases.
• Documented summaries of findings, observations, and supporting evidence.
• Inputs to investigation reports and, where applicable, Process Improvement Memos.
• All deliverables will be evidence‑based, clearly referenced, professionally documented, and suitable for supervisor review and approval.

 Duration and Level of Effort

• Engagement period will be for six (6) months, aligned to the needs and timelines of ongoing and upcoming investigations.
• Engagement duration and level of effort for each assignment will be defined on a case-by-case basis, varying according to case complexity, scope, data availability, and required coordination with other investigators, consistent with standard investigation TOR practices.

 Required Qualifications and Experience

• The Financial Investigator should meet the following minimum requirements:
• Bachelor’s degree in Accounting, Finance, Auditing, Forensic Accounting, or a closely related field.
• Professional certification (e.g., CA, CPA, CFE, or equivalent) is highly desirable.
• Minimum of 5 years of relevant experience in financial investigations, forensic audits, fraud examinations, or complex compliance reviews.
• Demonstrated experience conducting investigations within NGOs, donor‑funded environments, or multi‑country operations is an added advantage.
• Strong analytical and financial review skills, including experience assessing financial systems, transaction flows, and internal controls.
• Proven ability to produce clear, well‑structured, and evidence‑based investigative documentation and reports.
• Demonstrated high standards of integrity, objectivity, discretion, and sound professional judgment.
• Fluency in both French and English (written and spoken).

Confidentiality and Ethics

The investigator must:

• Strictly adhere to World Vision International’s confidentiality requirements, ethical standards, and investigation protocols throughout the engagement.
• Avoid any actual, potential, or perceived conflict of interest, and immediately disclose any circumstance that may compromise (or appear to compromise) independence or objectivity.
• Ensure all information, documents, interviews, and evidence obtained during the engagement are used solely for authorized investigative purposes and remain the exclusive property of WVI.

Administrative and Other Considerations

• Travel, accommodation, and other investigation‑related costs will be managed in accordance with applicable World Vision policies and any agreed-upon arrangements with the hosting office.
• The investigator must be available to support cases across multiple countries in the West Africa Region, including remote collaboration and virtual engagements as required.
• An end‑of‑assignment debrief or formal handover may be required to ensure continuity of case management, and smooth transition of any ongoing investigative matters.