Terms of Reference (TOR)
Internal Auditor
Organization: Caritas Jordan
1. Overview of Caritas
Caritas Jordan was officially established and registered as a branch of an international charitable organization operating in Jordan in 1968. Its headquarters are located in Amman and it operates under the jurisdiction of the Ministry of Social Development.
Caritas Jordan is a member of the Caritas Internationalis Confederation, a Catholic confederation of charitable organizations operating within the Catholic Church. The confederation was founded in 1951 and is headquartered in Vatican City. It includes more than 160 member organizations worldwide, including Caritas Jordan.
Caritas Internationalis brings members together regularly to promote solidarity among them, organize and coordinate partnerships, and strengthen institutional development and organizational capacity.
The organization is also a member of **Caritas Middle East and North Africa (MONA)**, whose members meet periodically to discuss regional activities, review strategic progress, present plans and budgets, and coordinate initiatives among Caritas organizations in the Middle East and North Africa.
Caritas serves as the official pastoral and social arm of the Church, supporting individuals and communities through charitable, social, and development initiatives. It works in fields such as education, healthcare, social services, and humanitarian relief, promoting social solidarity, human dignity, and volunteerism in line with Catholic social teachings and the mission of Caritas.
2. Internal Auditor Position
The Internal Auditor at Caritas Jordan operates under these Terms of Reference to strengthen institutional accountability, compliance with policies, and risk management across the organization.
The role is aligned with the Caritas Internationalis Management Standards (CIMS), which require member organizations to implement internal oversight mechanisms to ensure transparency, accountability, and sound governance.
The primary objective of the Internal Auditor is to provide independent and objective assurance regarding the effectiveness of the organization's:
- risk management processes
- internal control systems
- governance practices
The Internal Auditor supports senior management and the Administrative Board in identifying and mitigating potential administrative, operational, and financial risks. This is an internal governance function, distinct from the role of an external auditor, and is designed
to provide ongoing assurance and recommendations for improvement.
3. Core Objectives
The Internal Auditor contributes to the organization through the following objectives:
- Evaluate Internal Controls: Reviewing and assessing Caritas Jordan's financial, administrative, procurement, and programmatic procedures to ensure that internal control mechanisms are properly designed and functioning to prevent fraud, ensure accuracy, and protect assets.
- Risk Management Review: Evaluating how the organization identifies, assesses, and manages its operational, financial, and compliance risks to strengthen institutional preparedness and mitigation strategies.
- Compliance Monitoring: Ensuring that Caritas Jordan's operations comply with Caritas Internationalis Management Standards (CIMS), national laws and regulations, donor requirements, and internal policies and procedures.
- Process Improvement: Providing recommendations to improve the efficiency and effectiveness of processes and controls, moving beyond problem identification to suggest practical solutions.
- Fraud Deterrence and Detection: Investigating suspected fraud, misconduct, or control breaches, and assessing the potential for fraud within the organization's systems.
4. Scope of Work
The Internal Auditor works independently and reports functionally to the Audit Committee of the Administrative Board, while maintaining a coordination relationship with the Executive Director and relevant departments. This independence is essential for objective oversight of management activities.
The Internal Auditor shall develop and implement an Annual Internal Audit Plan based on a formal organizational risk assessment. The core responsibilities include the following audit activities:
- Conducting Audit Missions / Engagements: Planning and executing specific audits based on the approved annual plan.
- Testing Transactions and Controls: Performing detailed testing of financial and operational transactions to verify the effectiveness of internal controls.
- Procedural Review: Examining internal procedures related to procurement, human resources, administration, safeguarding, and operational workflows to ensure efficiency, compliance, and the protection of vulnerable groups.
- Risk and Control Assessment: Identifying weaknesses in internal controls and governance practices and proposing corrective measures.
- Asset Management Review: Evaluating the adequacy of controls over the inventory and management of organizational assets.
- Compliance with CIMS: Assessing the organization's progress and compliance with the 85
Caritas Internationalis Management Standards (CIMS).
5. Reporting and Deliverables
The Internal Auditor shall provide the following deliverables to the Audit Committee:
- Annual Internal Audit Plan: A risk-based audit plan outlining the proposed audit activities for the year.
- Audit Reports: Periodic audit reports for each engagement, presenting objectives, scope, findings, conclusions, and practical recommendations for improvement.
- Follow-Up Reports: Periodic reports assessing the implementation status of management action plans in response to previous audit recommendations.
Audit reports are submitted to the Audit Committee, reviewed by the Administrative Board, and shared with the Executive Director for the development and implementation of corrective action plans.
6. Auditor Qualifications and Professional Standards
The Internal Auditor should meet the following requirements:
- Education:
- Bachelor's degree in Accounting, Finance, Business Administration, Financial
Management, or another related field. An advanced degree is considered an advantage.
- Professional Certification:
- A Certified Internal Auditor (CIA) is required.
- Other professional certifications, such as Certified Public Accountant (CPA), or ACCA are considered an asset.
- Experience:
- Minimum 3-5 years of professional experience in internal auditing, preferably within
NGOs, humanitarian organizations, or donor-funded projects.
- Professional Standards:
- The Internal Auditor shall conduct all work in accordance with the International Standards for the Professional Practice of Internal Auditing and the Code of Ethics issued by the Institute of Internal Auditors (IIA).
7. Required Skills and Knowledge
- Technical Knowledge
- Strong understanding of internal audit methodologies and internal control systems
(e.g., COSO framework).
- Familiarity with NGO financial management and donor compliance requirements.
- Knowledge of risk management and governance practices.
- Understanding of Caritas Internationalis Management Standards (CIMS).
- Organizational Knowledge
- Familiarity with the humanitarian mission and values of Caritas.
- Understanding of Caritas policies, procedures, and governance structures.
- Awareness of Catholic social teachings and humanitarian principles guiding Caritas
work.
- General Skills
- Strong analytical and critical thinking skills.
- Effective communication and report writing abilities.
- Strong decision-making and problem-solving skills.
- Ability to balance assertiveness with diplomacy.
- Strong time management and organizational skills.
- High level of attention to detail.
- Professional Competencies
- Ability to plan and conduct audits efficiently.
- Capacity to collect and analyze information through documentation review, data analysis, and interviews.
- Ability to prepare clear, concise, and structured audit reports.
- Ability to monitor implementation of corrective actions.
- Languages
- Fluency in Arabic (written and spoken).
- Good command of English (written and spoken).
8. Personal Conduct and Ethical Standards
The Internal Auditor is expected to demonstrate the following professional qualities in line with the IIA Code of Ethics:
- Integrity
- Objectivity
- Confidentiality
- Competency
The Internal Auditor must maintain independence in performing audit duties and avoid any conflict of interest.
