Senior Non-Key Expert – Investigation Audit (SNKE – Audit 14)

This ToR contributes to the OFAG and the Government of Ethiopia PFM Reform agenda and related strategies. The primary objective of this assignment is to support OFAG in developing of Investigation Audit Manual and respective Working Papers, delivery of Dissemination Workshop and practical exercise in Investigation Audit Case Study.

Through the acquisition of new knowledge on the developed Investigation Audit Manual and the respective Working Papers, using a practical exercise based on an Investigation Audit Case Study as a teaching method, this enables the use of appropriate methods and tools. This particular assignment contributes both to the development of investigation audits in accordance with the latest methodology, methods, and tools, as well as to capacity-building efforts to:

• Support OFAG Senior Management to overall improve the quality of the investigation audit working practices by applying newly acquired knowledge at institutional level. 
• Build capabilities among team members of the Special Audit Directorate (SAD) and selected team members of the Financial Audit Directorates (FADs) to enable them to improve the quality and performance while executing everyday duties. 
• Provide a necessary knowledge base for the Audit Quality Assurance Directorate (AQAD) to enable them to improve quality of investigation audits by enforcing usage of new working practices.
• Provide a necessary knowledge base for the Training and Education Directorate (T&ED) to enable them to provide future trainings to the auditors on the subject matter.

The developed Investigation Audit Manual and Working Papers together with classroom training is a pre-condition for the institutional development of SAD auditors and selected FADs auditors and management related to latest investigation audit working practices.

The scope of work for this assignment includes the following activities/ tasks to be undertaken by the NKE, in conjunction with the OFAG designated working group led by Chair – Director of SAD, which are further detailed in the two sub-sections below:

• Development of Investigation Audit Manual and Working Papers

1. Carry out consultations with the KE3 (TFU) and the OFAG designated working group, and assessment of the scope of work. Prepare an Inception Report with a detailed Workplan to carry out the assignment and deliver the outputs.

2. Review the relevant international, regional and Supreme Audit Institution-specific standards, guidelines, manuals and other reference materials on fraud, corruption, forensic audit and investigations, including INTOSAI-P 12, ISSAI 100, ISSAI 130, ISSAI 140, ISSAI 2240, ISSAI 2500, ISSAI 2501, GUID 5270 and GUID 5280; AFROSAI-E Detecting Fraud While Auditing (2008); AFROSAI-E Guideline: Preventing and Detecting Fraud and Corruption (2015); AFROSAI-E Anti-Corruption Toolkit for the AFROSAI-E Region (Exposure Draft, 2023); Forensic Audit Manual for the Audit Office of Guyana; Guidelines on the Delineation of Authority and Responsibility in the Conduct of Fraud Audit and Reporting for the Philippines Fraud Audit Office under the Special Services Sector; Fraud Audit Manual and Investigations Manual of Bangladesh OCAG (2016); and the Forensic Audit and Investigations Manual of the OAG Zambia (Final Draft, 2025). Also review relevant supplementary professional guidance, such as ISA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, ISA 500 Audit Evidence, ISA 501 Audit Evidence – Specific Considerations for Selected Items and other applicable IAASB/IFAC standards and guidance relating to fraud, audit evidence and professional scepticism. In addition, review the applicable Ethiopian legal and institutional framework, including A Proclamation to Re-Establish the Office of the Federal Auditor General (Proclamation No. 982/2016), as amended by Proclamation No. 1146/2019; Federal Attorney General Establishment Proclamation No. 943/2016; Federal Police Commission Establishment Proclamation No. 720/2011; Revised Federal Ethics and Anti-Corruption Commission Establishment Proclamation No. 1236/2021; Corruption Crimes Proclamation No. 881/2015; Revised Anti-Corruption Special Procedure and Evidence Proclamation No. 882/2015; and Federal Public Prosecutors’ Administration Council of Ministers Regulation No. 443/2018, together with relevant procedures, directives and guidance issued by the Federal Ethics and Anti-Corruption Commission, Federal Police, Ministry of Justice and Federal Supreme Court relating to corruption, fraud, investigation, evidence, reporting, referral and prosecution. Based on this review, identify relevant principles, approaches, procedures and good practices for consideration in the development of OFAG’s Investigation Audit Manual and Working Papers, in conjunction with KE3 (TFU) and the OFAG designated working group.

3. Support developing of the OFAG Investigation Audit Manual (Version 2026), and respective Working Papers in line with the reference documents as per paragraph 2, taking in consideration Ethiopian country context.

4. Develop dissemination workshop materials for the developed Investigation Audit Manual and Working Papers, facilitate and deliver a one-day Dissemination Workshop for the Senior Management (approximately 45-50 attendees). The workshop will be a ‘kick-start’ to establish arrangements for adoption and rollout for the developed version of the OFAG Investigation Audit Manual (Version 2026) and respective Working Papers.

• Classroom Trainings on developed Investigation Audit Manual and Working Papers

5. Develop two training modules (materials) for Classroom Trainings on the developed OFAG Investigation Audit Manual and WPs (Version 2026) and practical exercise in Investigation Audit Case Study for the SAD Directors, Managers and Senior Auditors (Investigation Audit Trainer of Trainers), and selected FADs, AQAD, IT Audit Unit and T&ED teams members (total 60 participants), who will subsequently be responsible for dissemination of the training to all Financial and Compliance Auditors contributing to the Investigation Audit stream.  

6. Facilitate and deliver training over two one-week training sessions (five days each, total ten days). Each training session will involve 30 participants (total 60 participants). Each one-week training session will comprise two training modules (materials) covering following:

I.    Module 1 will cover a detailed presentation of developed OFAG’s Investigation Audit Manual and WPs (Version 2026):

• An Introduction to developed OFAG’s Investigation Audit Manual and WPs (Version 2026) covering:  

a.    In-depth description and elaboration of Investigation Audit Manual content:

b.    In-depth description and elaboration of the WPs content.

II.    Module 2 will cover practical exercises relating to the application of developed OFAG’s Investigation Audit Manual and WPs (Version 2026) using Investigation Audit Case Study.  The case study should cover following topics, as agreed with OFAG Management:

• An introduction to latest investigation audit working practices using Investigation Audit Case Study in form of classroom exercise as part of practical application of developed OFAG’s Investigation Audit Manual and Working Papers (Version 2026).

7. Prepare combined end-of-assignment report reflecting on the work delivered for development of the OFAG Investigation Audit Manual (Version 2026) and respective Working Papers as well as for delivery of Dissemination Workshop and delivery of Classroom Trainings.

Profile required

• Advanced academic degree in Accounting/Audit/Finance.
• Professional accounting qualification (IFAC Member Bodies and Associates).

• Minimum 15 years of relevant professional experience in applying audit standards and advising on audit policies and procedures, including the development of investigation, forensic, financial and/or compliance audit manuals, guidelines and handbooks, together with related tools, templates, checklists and working papers.
• Experience in conducting training and capacity building on audit standards/ policies/ procedures, manuals and guidelines.
• Experience or previous engagement with OFAG is highly desirable.

• Minimum 10 years of relevant professional experience in investigation audit, including specific experience in conducting investigation audit assignments within SAIs.
• Understanding of public financial management reforms in the context of Ethiopia, demonstrated by previous activity (consulting, research, policy/procedures/practices advice relevant to the ToR).
• Proficiency in quantitative and qualitative analysis, written and oral communication with senior directors/managers and technical staff, and ICT methods and tools used.
• Ability to advise senior directors/managers and train and mentor government staff.
• Proficiency in the use of Microsoft tools, in particular Excel, Word and PowerPoint.
• Excellent report writing and presentation skills in English.
• Excellent coordination and interpersonal skills, experience working with multiple projects.
• Ability to work independently as well as within teams.
• Strong motivation and ability to work and deliver on time.