Location: Kampala
Duration of contract: 1 cycle (possibility for extension)
Supervisor: LWF Uganda CMT
Start date: as soon as possible

The Lutheran World Service is the humanitarian and development arm of the Lutheran World Federation. We are a widely recognized, international, faith-based organization working in over 20 countries. We seek to bring people of all backgrounds together in the common quest for justice, peace, and reconciliation in an increasingly complex and fragmented world.
A commitment to the human rights of every individual, regardless of their status, guides our work, actions, and operations. We are particularly known for our timely, compassionate, and professional humanitarian work, and for our field presence in hard-to-reach areas. Our work is people-centered and community- based. Above all, we work with the most vulnerable, and in order to claim and uphold their rights, we engage proactively with local government and community structures.

LWF Uganda works closely with United Nations agencies (UNHCR, UNFPA, UNICEF, WFP, UNOCHA, EU/ECHO, BFTW), etc. LWF Related and faith-based agencies and their back donors. For more information, please visit- https://worldservice.lutheranworld.org/  

1. Purpose

The Lutheran World Federation (LWF) Uganda Country Program invites qualified and licensed audit firms to submit proposals for the provision of risk-based internal audit services for FY 2026. The engagement will cover January to September 2026, with a possibility of extension to December 2026, subject to satisfactory performance and availability of funds.

Eligible firms licensed by the Institute of Certified Public Accountants of Uganda (ICPAU) and registered under the laws of Uganda are invited to submit proposals in accordance with the requirements of this solicitation. The selected firm will provide independent assurance on governance, risk management, internal controls, compliance, and operational effectiveness across the Country Program.

2. Task Description/ Objective of the assignment. 

The overall objective of the internal audit assignment is to provide independent and objective assurance on the adequacy and effectiveness of governance, risk management, internal controls, compliance, and operational processes across LWF Uganda

Specifically, the internal audit shall: 

a.    Evaluate the effectiveness and contribute to the improvement of internal controls, risk management and corporate governance processes at LWF Uganda. Governance and Risk Management, Financial Management, Procurement, Logistic/ Asset and Fleet Management, Human Resources, Program and Project management, IT, Fraud Risk Management

b.    Plan and execute internal audits in accordance with the International Standards for the Professional Practice of Internal Auditing (Standards). 

c.    Participate in the identification and evaluation of the organization’s risk areas and provide input to the development of the annual risk-based internal audit plan. 

d.    Determine whether LWF Uganda is performing its activities in compliance with organizational policies and procedures, and applicable laws and regulations. 

e.    Prepare and submit internal audit reports to the LWF Uganda Country Management Team (CMT). This would be aimed at ensuring that the CMT is objectively aware of any reportable conditions of the Country Program’s internal operations together with related compliance.

f.    Conduct staff awareness on risk management compliance, fraud & corruption as well as good practices to internal controls.

3.    Methodology
The audit firm shall:
•    Apply a risk-based audit approach.
•    Conduct planning, fieldwork (where applicable), testing, analysis, reporting, and follow-up reviews.
•    Perform interviews, document reviews, transaction testing, analytical procedures, and site visits as necessary.
•    Conduct the assignment in accordance with the International Standards for the Professional Practice of Internal Auditing (IIA Standards) and relevant professional requirements.

4.     Assignment
The assignment shall cover the period January to September 2026. Subject to satisfactory performance, organizational needs, and availability of funds, the contract may be extended to cover October to December 2026.

5.    Proposal Guidelines and Audit Process
The selected audit firm shall undertake the assignment in accordance with the agreed audit plan and the following requirements:
•    Participate in a kick-off meeting with LWF Uganda to agree on the audit scope, methodology, timeline, sampling approach, reporting arrangements, and field visits.
•    LWF Uganda shall provide relevant documentation required for the audit, including policies, procedures, financial records, and General Ledger (GL) reports.
•    The auditor shall prepare and share the proposed audit sampling methodology and sample selections with LWF Uganda before commencement of detailed testing.
•    Conduct field visits to 8 Sub offices/ locations- Lamwo, Kitgum/Pader, Kiryandongo, Luuka, Palorinya, Adjumani, Kyangwali, Nakivale
•    Apply a risk-based audit approach and communicate any significant findings promptly to management.
•    Conduct a refresher training for staff on fraud and corruption prevention, reporting mechanisms, ethical conduct, risk management, and internal control compliance.
•    Hold a closing meeting with management to discuss audit findings and recommendations before finalization of the report.
•    Submit a signed final internal audit report, including management responses and agreed action plans, to LWF Uganda management.

6.    Deliverables
The selected firm shall provide the following:
•    A risk-Based Internal Audit Plan for approval by Management.
•    Audit Programs and Working Papers for each audit engagement.
•    Draft Internal Audit Reports outlining findings, risk ratings, root causes, and recommendations.
•    Final Internal Audit Reports incorporating management responses and agreed action plans.
•    Presentation of Audit Findings to the Country Management Team (CMT).
•    Follow-Up Review Reports on the implementation status of agreed audit recommendations.
•    Fraud and Corruption Refresher Training for staff, including training materials and a brief training report.

7.    Expressing an Interest
The firm should evaluate all conditions listed above and ensure the following is included in the offer for conducting the internal audit service.
•    Previous non-governmental organizations/charities audit references with a highlight of previous audited projects- at least three
•    The proposed price for the audit.
•    Scope of work with a breakdown of hours and standard hourly fees per planned team member(s) (partner/manager/senior/junior)
•    Workplan- estimated timeline- 1 month- 30 calendar days or best offer.
•    Estimated out-of-pocket expenses
•    VAT breakdown amount
•    Payment terms requirements - what % and in which stage of the process (signing the Engagement letter, Draft report submission to Partner, Final report approval)

8.    Proposal Format 
Proposals must be submitted by an individual authorized to submit proposals on behalf of the firm and should contain the following: 

a)    Profile of the firm- The Auditor and/or the firm should be registered as a statutory auditor in the register of the Institute of Certified Public Accountants of Uganda (ICPAU) with a valid practising license. (Attach copies of Licenses of Partners and staff)
b)    A brief description of the proposed plan to achieve the scope of work. 
c)    Provide curriculum vitae of the key staff of the firm or individual auditor who will conduct the audits 
d)    The estimated operational cost of the outsourced internal audits. 
e)    Provide copies of Trading Licence
f)    At least three referees to contact (Name, contact number & email), regarding previous similar works
g)    Recent certificate of inspection from ICPAU
h)    Copy of annual Licence of the firm
i)    The Auditor shall undertake this engagement in accordance with the International Standard on Related Services that is, Engagements to perform Agreed-upon Procedures and professional code of ethics for professional accountants issued by ICPAU.
j)    Any other pertinent information needed to evaluate proposal. 

9.    Other Terms

i.    Contract Requirement

The firm selected is required to agree to the terms contained below. If a proposer should have any objections, these objections must be addressed to LWF or the objections will be deemed to have been waived.  

ii.    Confidentiality

The successful firm shall maintain strict confidentiality regarding all information obtained during the course of the assignment and shall not disclose any information without the prior written consent of LWF Uganda.
The firm will be required to sign a confidentiality and non-disclosure agreement. 

iii.    Ethical Independence

The audit firm shall remain independent and free from any actual or perceived conflict of interest throughout the engagement. All services shall be performed in accordance with applicable professional and ethical standards

iv.    Sub-contracting

Audit Firm agrees not to enter into subcontracting agreements for work contemplated under the contract without first obtaining written approval from LWF. Any subcontractor shall be subject to the same provisions as contractor. Contractor shall be fully responsible for the performance of any subcontractor. 

v.    Evaluation process

All proposals will be subject to a standard review process, which includes technical review and evaluation, as well as cost evaluation. The primary consideration shall be the demonstrated capabilities of the firm or individual in meeting the objectives of the outsourced internal audit as well as the operational costs indicated in the proposal. The evaluation criteria attached in Appendix 1

vi.    Incurred costs

This request does not commit LWF to pay any costs incurred in the preparation of a proposal in response to the request and proposer agrees that all costs incurred in developing the proposal are the proposer’s responsibility. 

vii.    Contract negotiations

LWF may require the potential firm selected to participate in negotiations, and to submit revisions to costs, technical information, and/or other items of their proposals as may result from negotiations.  

viii.    Final Authority

The final authority to award contract rests solely with LWF Country Management Team (CMT).  

ix.    Acceptance of Terms and conditions

Submission of a proposal shall constitute acknowledgement and acceptance of all the terms and conditions contained in this Request for Proposal, unless otherwise specified in the proposal. 

x.     Evaluation Criteria

Proposals will be evaluated using the following criteria:

• Consultants’ professional qualifications and experience     - CIA/ CPA/ACCA and internal audit experience of the firm or individual auditor - 30    
•  Firm or consultant understanding of INGO humanitarian operations-  Firm understands INGO current operational and future needs in the context of internal controls and risks - 30    
• Adequacy of the proposed work plan and methodology- Proposal addresses each of the key tasks/activities in the scope of work - 15    
• Financial offer- Reasonableness/ affordability of proposed costs-  25    

xi.    Proposal submission

Interested and qualified audit firms are requested to send a quotation, expressing Interest (Technical and Financial Proposals) To; Chairperson, Procurement Committee, Lutheran World Federation, Plot 1401 Gaba Road Nsambya, P.O Box 5827 Kampala Uganda

xii.    Proposal Submission Deadline

Interested firms should submit their technical and financial proposals no later than 16th October 2026 at 23:00, East Africa Time (EAT). Late submissions shall not be considered.

xiii.    Proposed Commencement Date

The anticipated start date for the assignment is as soon as possible, subject to completion of the procurement process and contract signing. Expected duration of audit cycle/ exercise(30 calendar days) or the best proposed offer.