Strengthening the Internal Performance Audit Capacity of the Ministry of Health

SELECTION OF CONSULTING FIRMS BY THE WORLD BANK GROUP
REQUEST FOR EXPRESSION OF INTEREST (EOI)
Electronic Submissions through
WBGeProcure RFx Now
ASSIGNMENT OVERVIEW
Assignment Title: Strengthening the Internal Performance Audit Capacity of the Ministry of Health
Assignment Countries:
Cambodia
ASSIGNMENT DESCRIPTION
World Bank is seeking to engage an International InternalAudit Firm to support strengthening MOH’s institutional capacity for theperformance-based audit, focusing on independence verification of performance-basedpayments for SGDs project activities.

The objective of this consultancy assignment is to supportMoH to strengthen its internal audit capacity for performance audit, establishingand operationalizing a sustainable, performance-based internal audit functionin MoH that delivers:
1. Performance-based internal audit program and executionfocusing on performance audit and independent verification of theperformance-based SDGs results.
2.
Practical internal audit tools and manuals,aligned with GDIA and IIA standards.
3. Staff training to enhance detection andreporting of fraud and integrity risks, including red flag identification andpreparation of performance audit reports and independent verification reports.
4. Support improving internal regulations for improvedquality and consistency of internal performance audit reports, supported bybasic quality assurance mechanisms.
Scope of work
The Consultant will focus on three workstreams:
A.
Performance-basedInternal Audit Framework and Tools
·
Conduct a targeted assessment of current performanceaudit practices (focused on gaps affecting audit quality and risk coverage)
·
Develop (i) performance-based audit planningmethodology, and (ii) standardized performance audit programs and independentverification mechanism for SDG activities in key risk areas:
o
Fundflows and financial reporting
o
Paymentverification on SGD results, especially payments to end beneficiaries
o
Internalcontrol procedures
·
Prepare/update core internal audit documents:
o
InternalAudit Manual (focused and practical on performance audits), in consultationwith GDIA
o
Standardtemplates and checklist (planning, working papers, reporting, follow-up)
B.
Technicalsupport on implementation of performance-based Internal Audits
·
Support MoH to enhance its capacity for conductingregular performance-based internal audits, especially independent verificationfor SDG results for timely SGD disbursement, including:
o
Developinternal performance audit plans and programs
o
Providetechnical support during the internal audit fieldworks
o
Providequality assurance for the internal audited working papers and collected evidence
o
Strengtheninternal audit reporting quality
·
Ensure internal performance audits cover:
o
Economy,Efficiency and Effectiveness of SDG activities and provide timely independenceverification for SDG results
o
Compliancewith key controls as required in Project legal and relevant documents such as ProjectOperations Manual, Financial Management Manual.
C.
BasicQuality Assurance (QA) and Sustainability
i.
Establish practical QA Arrangements:
o
Establishproper review checklists for internal audit files and reports
o
Basicinternal quality review processes
ii.
Introduce a simplified QualityAssurance and Improvement Program (QAIP) framework.
iii.
Provide targeted internal audit capacitybuilding through:
o
On-the-job coaching
o
Focused training sessions (performance-basedauditing, fraud red flags, reporting)
FUNDING SOURCE
The World Bank Group intends to finance the assignment / services described below under the following:
TF0B8076: SALNTF
ELIGIBILITY
Eligibility restrictions apply:
[Please type list of restrictions]
SUBMISSION REQUIREMENTS
The World Bank Group invites eligible firms to indicate their interest in providing the services.

Interested firms must provide information indicating that they are qualified to perform the services (brochures, description of similar assignments, experience in similar conditions, availability of appropriate skills among staff, etc. for firms; CV and cover letter for individuals).

Please note that the total size of all attachments should be less than 5MB. Firms may associate to enhance their qualifications unless otherwise stated in the solicitation documents. Where a group of firms associate to submit an EOI, they must indicate which is the lead firm. If shortlisted, the firm identified in the EOI as the lead firm will be invited to the request for proposal (RFP) phase.

Expressions of Interest should be submitted, in English, electronically through
WBGeProcure RFx Now
NOTES
Following this invitation for EOI, a shortlist of qualified firms will be formally invited to submit proposals. Shortlisting and selection will be subject to the availability of funding.
Only those firms which have been shortlisted will be invited to participate in the RFP phase. No notification or debrief will be provided to firms which have not been shortlisted.
If you encounter t