Objectives

The primary objective of this tender is to appoint a suitable independent internal audit service provider to support and maintain the Internal Audit Unit of Endumeni Local Municipality. The service provider will assist in evaluating internal control processes, information systems, financial and performance data, operational effectiveness, compliance, asset safeguarding, resource efficiency, and achievement of organizational goals. Additionally, the provider will help ensure compliance with laws and regulations, facilitate capacity building through skills transfer, and conduct special investigations as required.

Scope

The scope includes:

• Preparation of a rolling three-year strategic Internal Audit Plan based on risk assessments.
• Development of an annual internal audit plan detailing scope, costs, and timelines.
• Execution of audit reports to the Audit Committee for monitoring and intervention.
• Provision of training and capacity building for municipal officials.
• Coordination with internal and external assurance providers to optimize coverage.
• Evaluation and enhancement of internal controls, systems, and processes.
• Conducting special assignments and investigations as requested.
• Review of various projects such as financial statements, ICT, HR and Payroll, Revenue, Asset Management, and others over the contract period of 36 months.

Technical Requirements

The service provider must:

• Be registered with the Institute of Internal Auditors and/or the Independent Regulatory Board for Auditors.
• Demonstrate extensive experience in internal audit within a municipal environment.
• Develop and implement a risk-based internal audit plan aligned with municipal operations and strategic objectives.
• Ensure all work conforms to the Standards for the Professional Practice of Internal Auditing (IIA) and relevant international standards (IPPF).
• Provide detailed audit reports, including control gap analysis, system descriptions, and recommendations.
• Maintain independence and objectivity, with team members completing independence certificates.
• Ensure capacity to undertake multiple projects simultaneously, including financial, ICT, HR, revenue, and asset management audits.
• Adhere to all applicable laws, regulations, and standards throughout the contract period.

Skills Requirements

The firm must demonstrate:

• Registered and qualified personnel, including team members with CIA, CISA, and CA(SA) qualifications.
• At least one team member with a minimum of 10 years of internal audit experience and a CIA certification.
• A systems auditor with CISA certification and at least five years of IT audit experience.
• Proven track record of delivering internal audit services in local government or similar public sector entities.
• Strong understanding of municipal operations, risk management, and compliance requirements.
• Capability to produce high-quality, independent audit reports and facilitate capacity building.
• Experience in managing multiple concurrent projects within strict timelines.