Terms of Reference (ToR) for the Internal Auditor Consultant Recruitment at the Rwanda Society of Obstetricians and Gynecologists (RSOG)
The Rwanda Society of Obstetricians and Gynecologists (RSOG) is a professional organization established as per the Ministerial Order N°04/08.11 of 09/01/2012.
RSOG’s mission is to contribute to the improvement of women’s health in Rwanda by promoting excellence in clinical practice, training, and research in Obstetrics and Gynecology. RSOG provides continuous professional development, maintains high ethical standards, represents OBGYN discipline within the country, on the continent, and internationally.
RSOG has been actively involved in improving maternal and child health in Rwanda through teaching sessions, outreach program, advising the Ministry of Health in matters related to reproductive health. To learn more about our work, visit our web site: https://rsog.org.rw for more information.
1. Purpose of the Assignment
The purpose of this assignment is to assess the adequacy and effectiveness of RSOG’s internal control systems, financial management practices, compliance with policies, donor requirements, and applicable laws and regulations, and to provide recommendations for improvement.
2. Scope of Work
The Internal Auditor shall cover, but not be limited to, the following areas:
2.1 Financial Management and Controls
- Review accounting systems and financial records to ensure accuracy, completeness, and compliance with applicable accounting standards (IPSAS/IFRS as applicable).
- Assess internal controls over receipts, payments, bank management, payroll, procurement, and asset management.
- Verify compliance with approved budgets and authorized expenditure limits.
- Review bank reconciliations and cash management practices.
2.2 Compliance and Governance
- Assess compliance with RSOG policies and procedures, including finance, procurement, HR, and operations manuals.
- Review compliance with donor agreements, grant conditions, and reporting requirements.
- Evaluate adherence to applicable laws and regulations in Rwanda.
- Review governance structures and decision-making processes, including Board oversight.
2.3 Risk Management
- Identify key financial, operational, and compliance risks.
- Assess the adequacy of risk mitigation measures in place.
- Provide recommendations to strengthen risk management practices.
2.4 Operational Review
- Assess efficiency and effectiveness of operational processes.
- Review procurement and contract management processes for value for money.
- Evaluate safeguarding of assets, including inventory and fixed assets.
2.5 Reporting and Follow-up
- Prepare internal audit reports highlighting findings, risk levels, and practical recommendations.
- Discuss findings with Management and agree on corrective action plans.
- Follow up on the implementation status of prior audit recommendations.
3. Deliverables
The Internal Auditor shall provide the following deliverables:
- Approved annual or assignment-based internal audit plan.
- Draft and final internal audit reports for each audit engagement.
- Management letter summarizing key control weaknesses and recommendations.
- Follow-up reports on the implementation of agreed corrective actions.
4. Reporting and Accountability
- The Internal Auditor shall function independently and report administratively to the Managing Director and functionally to the RSOG Board or Audit Committee.
- Audit reports shall be submitted to Management and shared with the Board/Audit Committee.
5. Duration of the Assignment
The assignment may be:
- Ongoing (retainer-based internal audit function), or
- Periodic (e.g., quarterly or semi-annual internal audits),
as determined by RSOG. The initial contract duration is expected to be one (1) year, renewable based on performance and organizational needs.
6. Required Qualifications and Experience
The Internal Auditor (individual or firm) should meet the following minimum requirements:
- Bachelor’s degree in accounting, Finance, Business Administration, or related field.
- Professional certification (CPA, ACCA, CIA, or equivalent) is an added advantage.
- At least 3–5 years of relevant experience in internal auditing, preferably with NGOs or non-profit organizations.
- Strong knowledge of internal controls, risk management, and donor-funded projects.
- Familiarity with IPSAS/IFRS and Rwandan regulatory requirements.
- Strong analytical, communication, and report-writing skills.
- High level of integrity, objectivity, and independence.
7. Confidentiality and Ethics
The Internal Auditor shall:
- Treat all information obtained during the assignment as confidential.
- Perform duties in accordance with professional auditing standards and ethical requirements.
- Declare any conflict of interest prior to and during the assignment.
8. Payment Terms
Payment terms shall be agreed upon in the contract and may be based on:
- Monthly retainer, or
- Fees per audit assignment,
subject to satisfactory completion of deliverables and approval by RSOG.
9. LOCATION AND CONTRACT DURATION
This is a consulting position. The initial contract will be for consultation, with the possibility of extension based on
performance and funding availability.
10. REPORTING
The Internal Auditor reports directly to the Managing Director
11. SUBMISSION PROCEDURE
Interested and qualified candidates/firms are invited to submit their applications, including a signed motivation letter, an updated CV, certificates for professional courses, and copies of other relevant academic qualifications
to rsog.human.resource@gmail.comby no later than Friday, 6th February 2026 at 1pm.
Applications should be submitted with the subject line: “Application for an Internal Auditor Consultant Position at RSOG.” Only shortlisted candidates will be contacted.
Note:Female candidates are encouraged to apply.