Strengthening the Internal Performance Audit Capacity Tender

• Country: Cambodia
• Summary: Strengthening the Internal Performance Audit Capacity of the Ministry of Health
• KHT Ref No: 145375404
• Deadline: 06 Aug 2026
• Financier: World Bank (WB)
• Purchaser Ownership: Government
• Tender Value: Refer Document
• Notice Type: Tender
• Document Ref. No.: 0002022926
• Purchaser's Detail:
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• Description:
• World Bank is seeking to engage an International Internal Audit Firm to support strengthening MOH-s institutional capacity for the performance-based audit, focusing on independence verification of performance-based payments for SGDs project activities. The objective of this consultancy assignment is to support MoH to strengthen its internal audit capacity for performance audit, establishing and operationalizing a sustainable, performance-based internal audit function in MoH that delivers: 1. Performance-based internal audit program and execution focusing on performance audit and independent verification of the performance-based SDGs results. 2. Practical internal audit tools and manuals, aligned with GDIA and IIA standards.3. Staff training to enhance detection and reporting of fraud and integrity risks, including red flag identification and preparation of performance audit reports and independent verification reports. 4. Support improving internal regulations for improved quality and consistency of internal performance audit reports, supported by basic quality assurance mechanisms.Scope of workThe Consultant will focus on three workstreams: A. Performance-based Internal Audit Framework and Tools· Conduct a targeted assessment of current performance audit practices (focused on gaps affecting audit quality and risk coverage)· Develop (i) performance-based audit planning methodology, and (ii) standardized performance audit programs and independent verification mechanism for SDG activities in key risk areas: o Fund flows and financial reportingo Payment verification on SGD results, especially payments to end beneficiarieso Internal control procedures· Prepare/update core internal audit documents: o Internal Audit Manual (focused and practical on performance audits), in consultation with GDIAo Standard templates and checklist (planning, working papers, reporting, follow-up)B. Technical support on implementation of performance-based Internal Audits· Support MoH to enhanc...
• Documents:

 Tender Notice

TOR-Audit-firm-to-support-MOH_Internal_Audit_July-2026.docx