• External Auditor at Workers’ Rights Watch (WRW)

  • Posted on: 7 December, 2018 Deadline: 28 December, 2018
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    Workers’ Rights Watch (WRW) is an independent, non-profit, civil society organization founded in 2009 under the society Act (Laws of Kenya). We exist primarily to promote a healthy work environment in Kenya’s horticulture and other businesses. Our work is based around four thematic areas namely; Responsible governments, responsible businesses, responsible organizations and responsible citizenry. WRW grew out of an association of shop stewards and key leaders in Kenya, created out of a concern that social ethnical business practices were not being followed in the industries despite there being voluntary systems of self-regulation by way of audits and labor inspections.

    Our mandate is to foster collaborative dialogue between workers and actors who affect and those affected by their work. In promoting this dialogue, we have always believed that complimentary role exists between Non-governmental organizations and other stakeholders. It takes cognizance of the restrictive nature of the current provision of the rights to organize and that workers representatives especially at the shop floor level are vulnerable to intimidation by both the management and top union leadership.

    Workers’ Rights Watch is currently implementing two (2) projects on; i) Tackling Sexual Harassment in the floricultural sector and ii) Promoting a results based social certification system for the floricultural sector, both funded by the Hivos foundation. The organization seeks to solicit proposals from qualified firms to audit the WRW's financial statements for the financial year ending 31 December 2018 the option of auditing the financial statements for the future financial years.

    External Auditor

     

    TERMS OF REFERENCE

    FOR AN EXTERNAL AUDITOR TO CONDUCT AN ORGANIZATIONAL AUDIT

    Organization: Workers’ Rights Watch

    Contract Duration: 1 year with possible extension

    Application Deadline: Friday 28th December 2018

    Objective of the Audit:

    • The objective of the audit of WRW’s financial statements is to enable the auditors to express an independent professional opinion on the financial position of WRW and to ensure that the funds utilized to WRW’s activities have been used for their intended purposes.
    • The books of accounts of WRW provide the basis for preparation of the WRW’s Financial Statements. Proper books of accounts as required by law have been maintained by WRW and also maintain adequate internal controls and supporting documentation for the transactions.

    Scope of the Audit

    • The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary.
    • Verify all funds have been used in accordance with the established rules and regulations of WRW and only for the purposes for which the funds were provided.
    • Goods, works and services financed have been procured in accordance with the WRW’s established rules and procedures.
    • Appropriate supporting documents, records and books of accounts relating to all activities have been kept. Clear linkages should exist between the books of accounts and the financial statements presented.
    • The financial statements have been prepared by WRW management in accordance with applicable accounting standards and give a true and fair view of the financial position of WRW and of its receipts and expenditures for the period ended on that date.
    • Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
    • Express an opinion as to reasonableness of the financial statements in all material respects.
    • Include in their reports opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.
    • Conduct entry and exit meeting with the Executive Director of WRW.
    • In addition to the audit report, the auditor will prepare a management Letter on the following:
    • Give comments and observations on the accounting records, procedures, systems and controls that were examined during the course of the audit.
    • Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.
    • Report on the implementation status of recommendations pertaining to previous period audit reports.
    • Communicate matters that have come to their attention during the audit which might have a significant impact on the sustainability of the organization.
    • Bring to the Executive Director’s attention any other matters that the auditors consider pertinent.

    Audit Duration:

    The audit work shall be completed within two weeks from the date of commencement of the audit.

    Deliverables:

    • The Auditors on completion of the audit work will submit 3 (Three) original copies of the Audit Report appended to the Financial Statements along with the reports to the attention of the Executive Director.
    • Management letter in accordance with the scope of work described here before.

    Method of Application

    Interested candidates (audit firms) with experience in executing similar assignments are invited to submit their expression of interest/bids by close of business on Friday 28th December 2018 to info@workersrightwatch.org

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