Consultant Expert in Auditing ERM

Result of Service - Audit plan and audit programme – draft and final; - Opening/Entry meeting presentation; - Documentation of all the working papers, interview notes, audit analyses; - Closing/Exit meeting presentation of preliminary findings, conclusions and recommendations - draft and final; - Audit reports – draft and final.

Work Location Montreal

Expected duration The selected consultant is expected to be employed within the period of 15 April to 15 July 2023 for 50 working days.

Duties and Responsibilities THE ORGANIZATIONAL SETTING

The International Civil Aviation Organization (ICAO ) is funded and directed by 193 national governments to support their diplomacy and cooperation in air transport as signatory states to the Chicago Convention. ICAO’s mission is to serve as the global forum of States for international civil aviation. In that regard, ICAO develops policies and Standards, undertakes compliance audits, performs studies and analyses, provides assistance and builds aviation capacity through many other activities and 578 the cooperation of its Member States and stakeholders.

The mandate of the Office of Internal Oversight (OIO) is to assist the Secretary General and the ICAO Governing Body in ensuring that ICAO is managed effectively, efficiently and economically and in conformity with the applicable regulations and rules, and to provide independent and objective assurance, advice, insight and foresight through performing internal audits, evaluations, and other oversight assignments as appropriate. The Office provides an annual report of its internal audits and evaluations to the ICAO Council.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

MAJOR DUTIES AND RESPONSIBILITIES

Under the general management of the Chief, Office of Internal Oversight (OIO), and reporting to the Internal Audit Specialist, the consultant will conduct an audit of Enterprise Risk Management (ERM) at ICAO to support the achievement of strategic objectives and operational planning targets, develop and conduct surveys, undertake analysis of survey results and documents, identify and review potential findings and draft audit report with cost effective practical recommendations.

The overall objectives of this audit are to assess: (a) The effectiveness of governance structures supporting the ERM process at ICAO; (b) The adequacy of the policies, procedures, and tools that support the ERM process, including alignment with the organization’s risk appetite, Member States expectations; and undertake a benchmarking exercise with other UN and International Organizations to identify best practices that could be sued to enhance ICAO ERM.

The consultant will conduct the audit in accordance with the International Professional Practice Framework and Standards of the Institute of Internal Auditors (The IIA).

Function 1 (incl. Expected results)

Drafts and finalizes the audit planning documents, including preliminary risk assessment, audit plan, audit programme including audit tests and evidence collection plan.

The risk based audit plan and audit programme will provide an analysis and an approach to attain the overall audit objective. The consultant is expected to develop and finalize the audit plan, the audit programme, related audit questions, tests and evidence collection plan under the supervision and in consultation with the Internal Audit Specialist and the key stakeholders in ICAO Headquarters including but not limited to the OSG (Office of Secretary General) and SPCP (Strategic Planning, Coordination and Partnerships).

Function 2 (incl. Expected results)

Conducts the fieldwork including, collection and analysis of documents and data, conduct of interview, focus groups and surveys.

The consultant will collect and review all the relevant supporting documentation and sources of information relevant to the ERM Framework and any other materials that the consultant considers useful for supporting the audit fieldwork. A list of documents will be provided to the consultant. Furthermore, the consultant, with the support of the Internal Audit Specialist, will:

• Prepare and conduct an opening/entry meeting with the auditee to present the audit objective, scope and methodology;
• Collect data from the existing ICAO information systems;
• Survey ICAO staff, management and other stakeholders to assess whether the implementation of ERM framework yielded the expected benefits;
• Collect information and data through face to face or virtual interviews and other data collection methods from ICAO Headquarters or from other UN organizations;
• Prepare working papers such as interview notes, data analysis, policy reviews and benchmarks to identification of gaps and control deficiencies or best practices supporting the audit findings and conclusions;
• Keep effective and clear communication with the audit focal point, timely communicate on significant audit findings;
• Develop audit findings in Power Point and present them in a closing/exit meeting.

Function 3 (incl. Expected results)

Develops conclusions and SMART recommendations, drafts and finalizes Audit Report.

The draft and final reports should be prepared and presented by following the Internal Audit Manual and addressing the audit objective/ audit questions. The consultant, with the support from the Internal Audit Specialist will: - Prepare the draft audit report; - Send the draft audit report to the auditees for comment and hold the exit meeting; - Finalize the audit report taking into consideration auditees’ comment; - Collect the management action plan prepared by concerned offices to address audit recommendations; and - Submit final audit report to Chief OIO.

Qualifications/special skills Education:

An advanced level university degree (Masters’ degree or equivalent) in business administration, risk management, finance, accounting or in a related field, supplemented with professional certification such as Certification in Risk Management Assurance (CRMA) or equivalent qualification from an accredited authority. A first-level university degree in combination with additional years of qualifying experience may be accepted in lieu of the advanced university degree.

Professional experience and knowledge:

A minimum of 10 years of professional experience in internal audit, risk management and internal control-related matters is required; Experience in carrying out sensitive and complex audits of International Organizations and in accordance with the IIA Standards is required; Experience in carrying out surveys, data and information analysis and facilitating focus groups is required; Experience in audit report writing is required; Knowledge and experience of the UN System is required; Excellent communication and interview skills is required; Excellent report writing skills is required; and Demonstrated ability to deliver quality results within strict deadlines is required. Experience in auditing enterprise risk management implementation in UN organization is desirable; Experience in working at a management level or in an advisory capacity in areas related to risk management and strategic planning is desirable.

Languages Essential:

• Fluent reading, writing and speaking abilities in English.

Desirable:

• A working knowledge of any other language of the Organization (Arabic, Chinese, French, Russian, or Spanish).

  Additional Information The consultant will be held to the highest ethical standards and are required to sign a Code of Conduct and an individual declaration of independence (or statement of confidentiality) upon acceptance of the assignment. This audit shall be conducted in accordance with IIA Standards.

Please note that the daily rate for Band C varies from CAD$ 402 to CAD$ 578.

No Fee THE UNITED NATIONS DOES NOT CHARGE A FEE AT ANY STAGE OF THE RECRUITMENT PROCESS (APPLICATION, INTERVIEW MEETING, PROCESSING, OR TRAINING). THE UNITED NATIONS DOES NOT CONCERN ITSELF WITH INFORMATION ON APPLICANTS’ BANK ACCOUNTS.