Consultant for Developing Organization's Internal Control System

1. Background

Emma Organization for Human Development is non-profit organization established in 2013 in Erbil, the program of Emma organization is concentrating on Capacity building and awareness-raising of governmental and nongovernmental human resources in the field of GBV, awareness-raising on gender equality and human rights issues, enhancing women participation in decision making and peace building, Rehabilitation and trauma healing programs for trauma survivors.

2. Objective of the Assignment

The main objective of this assignment is to design, document, and support the implementation of an effective Internal Control System that ensures:

• Proper use and safeguarding of organizational assets
• Accuracy and reliability of financial and operational information
• Compliance with applicable laws, regulations, and donor requirements
• Prevention and detection of fraud, errors, and mismanagement

3. Scope of Work

The consultant will be responsible for the following tasks:

1. Assessment
• Review existing policies, procedures, and organizational structure
• Assess current internal control practices and identify gaps and risks
2. Design and Documentation
• Develop an Internal Control Framework aligned with international best practices, and donor requirements
• Draft clear internal control policies and procedures covering, at minimum:
• Financial management and accounting controls
• Cash and bank controls
• Procurement and asset management controls
• Segregation of duties
• Authorization and approval processes
• Payroll and human resource controls
• Documentation and record-keeping
• Risk management and compliance mechanisms
3. Tools and Templates
• Develop practical tools, checklists, flowcharts, and control matrices to support implementation
4. Capacity Building
• Provide orientation or training sessions for management and relevant staff on the Internal Control System
• Support management in understanding roles and responsibilities
5. Finalization
• Incorporate feedback from management
• Submit final Internal Control Manual and related documents

4. Deliverables

The consultant is expected to deliver:

1. Internal Control Assessment Report
2. Comprehensive Internal Control Policy and Procedures Manual
3. Control tools, templates, and checklists
4. Training/orientation materials
5. Final approved Internal Control System documents

5. Duration of the Assignment

The assignment will be conducted over a period of Two months, starting from March 2026 to End of April 2026.

6. Reporting and Coordination

• The consultant will report to (Director, Operation Manager and Finance Manager)
• Regular progress updates will be provided during the assignment

7. Payment Terms

Payment will be made based on agreed milestones and satisfactory completion of deliverables, as per the signed contract.

8. Confidentiality

The consultant must maintain strict confidentiality of all organizational information and documents accessed during the assignment.

• Advanced degree in Accounting, Finance, Business Administration, or related field
• Minimum five years of experience in internal controls, auditing, or financial management
• Excellent writing and communication skills in English and Kurdish
• Proven experience working with NGOs and donor-funded projects
• Strong knowledge of international internal control standards and donor compliance
• Excellent analytical, writing, and communication skills.

 Interested candidates should submit their: 

• Technical proposal
• Financial proposal
• Updated CV
• Samples of similar assignments (if any)

to (emmaorghr@gmail.com ), Email subject must read (Internal Control System Consultant).

 Note:

• Email without vacancy title will not be considered.
• Email after the closing date will not be considered.
• Only short-listed candidates will be contacted.