External Audit for the I-FOREST Project

Oxfam NovibPhnom Penh, Phnom PenhOn-siteContractMid level, 2–5 yearsListed 8 hours ago

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About this role

Oxfam is a global movement of people who are fighting inequality to end poverty and injustice. Across regions, from the local to the global, we work with people to bring change that lasts.

OVERVIEW

Objective

Central audit services for the FY2025-2026 and FY2026-2027 financial reports of the I-FOREST Project.

Start date

7 December 2026

How to apply:

Interested candidates are invited to submit:

A proposal describing how the assignment will be conducted (including the proposed budget and profile of key task team members)

Deadline for applying:

19 November 2026, at 23:59 GMT +7

Application to be submitted to:

https://jobs.oxfamnovib.nl/job-invite/14543/

Assignment location:

Cambodia

PURPOSE OF THIS CONTRACT

Oxfam in Cambodia wishes to engage the services of an audit firm for the purpose of auditing the “Investing and Financing Outcomes in Regional Ecosystems and Sustainable Trade (I-FOREST)”, as stipulated in the agreement between the NIRAS GROUP UK LIMITED (“NIRAS”) for the UK Foreign, Commonwealth and Development Office (“FCDO”) and Oxfam Great Britain. The audit shall be carried out in accordance with international audit standards issued by IAASB. The audit shall be carried out by an external, independent and qualified auditor.

BACKGROUND AND CONTEXT

In January 2026, Fair Finance Asia (FFA) launched the Investing and Financing Outcomes in Regional Ecosystems and Sustainable Trade (I-FOREST) project—a new regional initiative designed to contribute to transformed forest land governance, sustainable trade finance, and reduced risk for public and private forest investments.

Supported by the UK Foreign, Commonwealth and Development Office (FCDO) through its Forest Governance, Markets and Climate Programme Phase 2 (FGMC2), I-FOREST addresses a critical driver of forest loss: the overseas deforestation footprint of Asian economies as major importers, processors, and financiers of commodities sourced from tropical forest countries, including Association of Southeast Asian Nations (ASEAN) member states.

SCOPE OF WORK

To audit the financial report according to ISA 800

The project audit replaces the institutional audits that lack project details. No audit instructions are provided by the donor; however, auditors are to verify compliance in line with FGMC2 Grant Agreement conditions. Accordingly, the assurance provided will be reasonable but limited to meeting the minimum requirements of ISA 800 and international standards, with the engagement relying on risk-based procedures and sampling rather than exhaustive testing.

3.2 The Reporting requirement from Auditor

The report shall be signed by the auditor responsible (not just the audit firm) and shall include the title of the auditor responsible.

For detailed scope of work and deliverables, including specific expected tasks, please refer to the full Terms of Reference (link provided in Annexes)

DELIVERABLES

For detailed scope of work and deliverables, including specific expected tasks, please refer to the full Terms of Reference (link provided in Annexes)

TENTATIVE TIMELINE FOR FY2025-2026 AUDIT

Date

Action

Status/Remark

23 – 27 Nov

Sharing the FY25-26 financial report to the auditor, obtaining the sample list

7 – 11 Dec

Preparing supporting documents and sharing with the auditor

14 – 18 Dec

The auditor reviews the documents (the audit will be conducted virtually with digitized documents – scanned copies)

13 Jan

The auditor to share the final draft of reports

26 Jan

The auditor to share the signed reports

26 Jan – 4 Feb

Submit the package for the project Steering Committee’s and CORE’s sign-off

5 Feb

Submit the report package to the donor

Key Assignment

To separately audit the financial reports for the FY periods of FY25-26 and FY26-27 according to ISA800.

PAYMENT SCHEDULE

The applicant/s should propose a payment schedule in the proposal.

***The financial proposal must provide an estimated cost for 1 unit of each type of deliverable. It is highly recommended to structure the financial proposal according to deliverables.

PROFILE REQUIREMENTS

For detailed profile requirements, please refer to the full Terms of Reference (link provided in Annexes).

APPLICATION PROCESS

Submission deadline

Quotations and applications must reach Oxfam no later than 19 November 2026.

Clarifications

Any questions, remarks or requests for clarification can be sent to Linh Nguyen via [email protected] up to 7 days before the submission deadline in writing. The (anonymised) questions will be answered to all applicants.

Administrative compliance (list of documents to be submitted)

Responses must be prepared in English and submitted by the deadline.

To be shortlisted for evaluation against award criteria, the following documents must be included in the application please refer to the full Terms of Reference (link provided in Annexes)

Evaluation and award criteria

Incomplete applications will not be assessed, only quotations that meet the administrative criteria will be assessed.

Award decisions will be based on best value for money criteria covering both technical quality and price.

For detailed information about Evaluation Criteria, please refer to the full Terms of Reference (link provided in Annexes)

Oxfam reserves the right to conduct interviews with one or more potential suppliers before an award decision is made. Purpose of the interview is to seek further clarification on the submitted quotations and learn more about the background and previous experiences of the potential suppliers and their teams.

OTHER CONDITIONS

Issuance of these Terms of Reference does not constitute an award commitment on the part of Oxfam, nor does it commit Oxfam to pay for costs incurred in the preparation and submission of a bid.

The attached Annexes are an integral part of this Request for Proposals.

Oxfam may contact bidders to confirm contacts, addresses, bid amount and to confirm that the bid was submitted for this solicitation.

Quotation validity

- The quotation shall be valid for 90 days from the 17 Nov 2026. If this is not possible, the bidder may propose a different timeframe.

- If the bidder is awarded the contract, all information provided in the quotation and negotiation process is contractually binding.

False statements

Bidders must provide full, accurate and complete information as required by this solicitation and Annexes. False statements in bids constitutes grounds for immediate termination of any agreement with the consultant. Oxfam takes fraud, misstatements, falsification, manipulation, alteration of facts and/or documents very seriously, has a zero-tolerance policy to such behaviours, and may choose to take legal action in a case of misrepresented disclosures by Contractors.

Conflict of interest

Bidders must provide disclosure of any past, present or future relationships with any parties associated with the issuance, review or management of this solicitation and anticipated award. Failure to provide full and open disclosure may result in Oxfam having to re-evaluate the selection of a potential bidder.

Right to Select/ Reject

Oxfam reserves the right to select and negotiate with those firms it determines, in its sole discretion, to be qualified for competitive proposals and to terminate negotiations without incurring any liability. Oxfam also reserves the right to reject any or all proposals received without explanation.

Reserved rights

All applications and quotes become the property of Oxfam, and Oxfam reserves the right in its sole discretion to:

- To disqualify any offer based on applicant’s failure to follow solicitation instructions

- To waive any deviations by the applicant from the requirements of this terms of reference that, in Oxfam’s opinion, are considered immaterial defects requiring rejection or disqualification; or where such a waiver will promote increased competition

- Extend the time for submission of responses after notification to all applicants

- Terminate or modify the process at any time and re-issue the request for quotation to whomever Oxfam deems appropriate

- Issue an award based on the initial evaluation of offers without discussion

- Award only part of the activities in the solicitation or issue multiple awards based on solicitation activities

CODE OF CONDUCT

Oxfam is committed to integrity in its operations and supply chains and ensuring high ethical standards. Complying with all laws and regulations and ensuring fair competition are fundamental to this commitment. We actively promote these principles and standards and expect all Oxfam consultants to demonstrate commitment toward them.

All consultants/applicant are required to agree and adhere to the Oxfam Consultant Code of Conduct , whereas individuals (including consultants) must sign the Oxfam Non Staff Code of Conduct [1] . These Codes of Conduct set out the specific standards and principles in the areas of human and labour rights, environmental impact and anti-corruption that consultants must follow.

REPORTING OF FRAUD & UNETHICAL BEHAVIOUR

Oxfam’s reporting and whistleblowing mechanisms are available for consultants as well Oxfam employees, to ensure that Oxfam continues to operate under the highest ethical standards and principles.

You can use these reporting channels confidentially, anonymously, and in your own language to report any concerns involving fraud, corruption, waste, abuse or safeguarding concerns.

Online webform

Oxfam Misconduct Reporting Webform (including possibility for anonymous reporting): https://oxfam.clue-webforms.co.uk/webform/misconduct/

Email

[email protected]

ANNEXES

The full Terms of Reference are available below:

https://oxfam.box.com/s/qgbq4a3ustjobxvwntbqua1r9uwqnrom