Consultant Expert in Auditing Ethics

Result of Service - Audit plan and audit programme – draft and final - Opening/Entry meeting presentation - Closing/Exit meeting presentation of preliminary findings, conclusions and recommendations - draft and final - Audit reports – draft and final

Work Location Montréal, Canada and/or working remotely

Expected duration The selected consultant is expected to be employed within the period of 18 April to 28 July 2022 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 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 audit ensures that, using a systematic and disciplined approach, a governance, risk management and cost-effective internal controls has been established to mitigate potential risks to the Organization, to ensure compliance with policies, regulations, rules and administrative directives, and to ensure accountability for the proper, efficient and economical use of resources, consistent with organizational objectives and applicable best practices.

MAJOR DUTIES AND RESPONSIBILITIES

Under the general guidance of the Chief OIO, and reporting to the Senior Internal Auditor Officer, the consultant will assess the Ethics Framework of ICAO which has been substantially revised a few years ago; develop and conduct surveys; undertake analysis of survey results and documents; conduct interviews and focus groups; carry out comparative review with best practices of other United Nations common system organizations; give an expert opinion; identify and review potential findings; and, draft audit report with cost effective practical recommendations.

The overall objective of the audit will be to assess the effectiveness of the implementation of the ICAO’s Ethics framework including whether the revised Ethics framework achieved its intended objectives. In particular, - Assess effectiveness of the implementation of ICAO’s revised Ethics Framework (EF) in terms of expected vs actual changes and improvements; - Carry out a comparative analysis of the ICAO EF with respect to best practices in UN common system and other international organizations. - Review adequacy of human and financial resourced provided to the Ethics Office to achieve its mandate in line with the objectives set for the function.

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

Function 1 (incl. Expected results): Draft and finalize 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 audit consultant is expected to develop and finalize the audit plan document, the audit programme, related audit questions, tests and evidence collection plan under the supervision and in consultation with the Senior Internal Audit Officer and the key stakeholders in ICAO Headquarters including but not limited to the Ethics Office, Legal Affairs, and OIO.

Function 2 (incl. Expected results): Conduct the fieldwork including, collection and analysis of documents and data, conduct of interview, focus groups and surveys.

The audit consultant will collect and review all the relevant supporting documentation and sources of information relevant to the Ethics Framework including the UN Charter, ICAO Standards of Conduct, policies and procedures and personal instructions forming part of the Ethics Framework, training and materials on conflict of interest, financial disclosure programme, leadership dialogue, etc. and any other materials that the audit consultant considers useful for supporting the audit fieldwork. A list of documents will be provided to the consultant. Further the consultant, with the support of the Senior Internal Audit Officer, 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 revised ethics 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): Develop conclusions and SMART recommendations, draft and finalize Audit Report. The draft and final reports should be prepared and presented following the Internal Audit Manual and address the audit objective/ audit questions. The consultant, with the support from the Senior Internal Audit Officer 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.

Function 4 (incl. Expected results): Performs other duties, as assigned

Qualifications/special skills Academic Qualifications:

An advanced level university degree (Masters’ degree or equivalent) in business administration, finance, accounting or in a related field, supplemented with professional certification such as Certified Internal Auditor (CIA) 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.

Experience:

Essential: - A minimum of 10 years of professional experience in internal audit, risk management and internal control-related matters; - Experience in carrying out sensitive and complex audits of International Organizations and in accordance with the IIA Standards; - Sound knowledge of performance auditing in the area of governance, ethics and culture; - Experience in carrying out sensitive surveys, data and information analysis and facilitating focus groups; - Experience in audit report writing; - Knowledge and experience of the UN System; - Excellent communication and interview skills; - Excellent report writing skills; and - Demonstrated ability to deliver quality results within strict deadlines.

Desirable: - Thorough experience in dealing with organizational culture, control environment and/or ethics; - Experience in auditing change management and legal/regulatory framework implementation; - Experience in working at a management level or in an advisory capacity in areas related to governance, organizational culture or ethics;

Language:

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 audit consultants 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.