Job Description
Introduction The International Institute for Legislative Affairs (IILA) is a not-for-profit organization that offers technical support to Government Ministries and Agencies, Members of Parliament, Civil Society Organizations (CSOs) and other stakeholders in the legislative process through research, policy and legislative drafting, communication and advocacy, and capacity building with the objective of enacting and implementing pro-people policy and legislation. In order to fulfil a resolution of the IILA Board of Directors Meeting held on 5th July 2025, IILA seeks to engage a reputable audit firm to carry out the statutory audit for the financial year ending December 31st, 2025. Subject to a decision of the AGM and audit performance, the contract will be renewable annually. Further. as part of governance best practice, IILA shall review the engagement of the audit firm every three years to assess the need for rotation and to maintain independence and audit quality. The audit objective is to obtain reasonable assurance that the financial statements give a true and fair view of the financial position of IILA. The audit shall be conducted in accordance with International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), the International Ethics Standards Board for Accountants (IESBA Code), IILA’s internal policies, agreed terms of engagement, and specific donor requirements where applicable. Scope of the Assignment The scope of work includes, but is not limited to, the following responsibilities: Audit IILA financial statements and accounts for accuracy and regulatory compliance. Inspect IILA internal systems and controls. Assess risk management procedures. Perform audits of non-financial areas (e.g., Health & Safety). Conduct audit of IILA information systems. Review IILA governance processes. Key Deliverables The key deliverables of the assignment are: Audited Financial Statements indicating whether accounting standards have been properly applied and whether they reflect a true and fair view of the financial position of IILA. Management Letter highlighting internal control or compliance issues not material to the financial statements. Draft Audit Report to be submitted by 15th March. Final Audit Report to be submitted by 30th April. Exit meeting with management. Presentation of audit findings to the Board or Audit Committee. Eligibility Criteria Interested audit firms must meet the following criteria: Registered and in good standing with the Institute of Certified Public Accountants of Kenya (ICPAK). Legally registered and authorized to conduct audits in Kenya. Minimum of 5 years of experience auditing NGOs and donor-funded entities. Demonstrated understanding of NGO operational challenges Demonstrated experience with audits under IFRS and ISA. Submission of references for recent similar assignments. Provide detailed Audit Methodology, Work Plan, and Profiles of proposed Partner, Manager, and Key Staff. Signed Independence Declaration by the proposed Audit Partner. Valid Tax Compliance Certificate. Disclosure of any actual or potential conflict of interest. Contract Duration The audit engagement shall cover a period of 60 days annually, conducted between January and March. Key Milestones: Audit Planning Meeting – by 15th February. Fieldwork – from 16th February to 10th March. Draft Report – by 15th March. Exit Meeting – by 20th March. Final Report Submission – by 30th April. An annual performance review of the auditor’s services will be conducted prior to contract renewal.
How to Apply
Submission Guidelines Interested and eligible firms should submit their proposals to
[email protected] by 31st August 2025 with the subject line:
‘Consultancy – Audit Services – IILA 08/2025’ The proposal must include both Technical and Financial components. Evaluation will be based on the following criteria: 1. Technical Proposal: 70% 2. Financial Proposal: 30% (Minimum Technical Score: 60%)
Additional Provisions 1. IILA and/or its donors reserve the right to review the auditor’s working papers upon request. 2. The Finance and Administration Manager will serve as the designated point of contact for the audit engagement.