Liberia · General Auditing Commission
Échéance : 2025-11-24 17:00 heure locale (fuseau non précisé)
Source : Banque mondiale — avis de passation des projets
Publication : 2025-11-03
LR-GAC-478397-CS-CQS
REQUEST FOR EXPRESSIONS OF INTEREST (CONSULTING SERVICES – FIRM SELECTION) LIBERIA Governance Reform and Accountability Transformation (GREAT) Project Project ID: P177478 Credit No..: 7511-LR Assignment Title: Consultancy for the Review And Standardization Of Audit Documentation And Development Of Bidding Documents for An Automated Audit Management Information System (AMIS) With Integrated Follow-Up Module Reference No.: LR-GAC-478397-CS-CQS BACKGROUND The General Auditing Commission (GAC) is the Supreme Audit Institution (SAI) of Liberia, mandated by the Constitution to audit all public accounts of the Government of Liberia (GoL) and ensure that public resources are managed in accordance with established laws, regulations, and standards. As the key institution responsible for promoting transparency, accountability, and good governance, the GAC plays a pivotal role in strengthening public financial management and improving service delivery across government entities. Despite its extensive audit coverage and continued commitment to enhancing the quality and impact of its work, the General Auditing Commission (GAC) has identified the need to further strengthen its audit documentation practices. Gaps remain in the documentation of risk assessment procedures, the consistent use of working paper templates and audit programmes, and the proper recording of audit evidence trails. These shortcomings hinder effective audit reviews, undermine consistency across audit processes, and reduce the overall impact of audit findings. Over the years, the GAC has undertaken important initiatives to modernize and improve its audit processes, recognizing that timely, effective, and comprehensive audits are critical for ensuring accountability and oversight of public sector performance. Nonetheless, much of the Commission’s work still relies on manual, paper-based audit procedures. This reliance has created significant challenges, including inefficiencies in audit planning and execution, weak tracking and follow-up of audit recommendations, inconsistent documentation practices, and limited capacity to apply data analytics in support of evidence-based audits. The GAC has also benefited from donor support, notably the World Bank–funded Public Financial Management Reform for Institutional Strengthening Project (PFMRISP), which enhanced audit quality through ISSAI-based trainings in performance and compliance audit methodologies, and strengthened the GAC Audit Quality Assurance Unit. The project further supported capacity building and peer learning, enabling GAC staff to participate in international and regional conferences hosted by INTOSAI and AFROSAI-E, providing valuable exposure, benchmarking, and knowledge exchange to strengthen institutional capacity. Complementary assistance from USAID, EU, and AFROSAI-E reinforced these efforts through staff training, technical support, and opportunities for regional collaboration. While these initiatives delivered meaningful progress, they also revealed gaps in standardization, limited integration of technology, and sustainability challenges, underscoring the need for this assignment to consolidate past gains and support the development of a sustainable, automated Audit Management Information System (AMIS). To address these challenges, the GAC seeks to engage a qualified consulting firm to review, redesign, and standardize its audit documentation in line with INTOSAI standards and international best practices. This consultancy assignment, while focusing specifically on the review and standardization of audit documentation and working paper templates, should also be understood as a foundational activity in support of the broader implementation of the Audit Management and Recommendation System (AMRS). The exercise goes beyond harmonizing documentation; it is strategically aimed at ensuring that the technical and functional requirements of the AMRS are clearly defined, practical, and aligned with international standards, and that these requirements are incorporated into the preparation of bidding documents for the system’s procurement. This initiative will serve as the foundation for standardized templates that support thorough audit planning, execution, and reporting. Ultimately, these improvements will enable deeper scrutiny of government processes, better risk identification, and stronger audit evidence. Standardized audit templates and working papers are essential for automation because they define the workflows, structures, and data capture requirements that will be embedded into the AMIS. This consultancy will therefore not only streamline current audit practices but also create the foundation for the successful configuration of the system, ensuring that all audit documentation integrates seamlessly into the digital platform. In this context, the assignment will: Provide a harmonized set of audit documentation that reflects INTOSAI standards and international best practices. Establish a framework of audit evidence, risk assessment, and reporting templates that can be digitized into the AMIS. Gather and document the technical and functional requirements necessary for the preparation of bidding documents for the implementation of the AMIS, including its integrated follow-up module. Ensure functional alignment between the manual audit process and the automated system requirements. Strengthen the capacity of the GAC to improve audit quality, ensure consistency, and enhance follow-up on audit recommendations. The consultancy is therefore expected to play a catalytic role in transforming the GAC’s audit function from a predominantly manual system to a streamlined, technology-enabled process that supports its strategic vision of becoming a modern and high-performing Supreme Audit Institution. OBJECTIVES The objective of this assignment is to review, redesign, and standardize the GAC’s audit documentation and working paper templates in line with INTOSAI standards and international best practices, and to gather and document the technical and functional requirements necessary for the preparation of bidding documents for the implementation of an Automated Audit Management Information System (AMIS) with an integrated follow-up module. The assignment aims to strengthen the quality, consistency, and efficiency of the GAC’s audit processes, reduce reliance on manual procedures, and provide a solid foundation for the successful automation of audit planning, execution, reporting, and recommendation tracking. Specifically, the consultancy aims to: Conduct a comprehensive assessment of GAC’s current manual audit processes and procedures, including audit follow-up across financial, compliance performance, and specialized audits, including a review of sample audit files, and other audit type under the two financial reporting frameworks—IPSAS (Cash Basis) and IFRS—using INTOSAI standards as well as ISSAI 3000 (performance audits) and ISSAI 4000 (compliance audits). . Review the legal, regulatory, and institutional frameworks governing audit functions and identify gaps and inefficiencies in current workflows and documentation practices. This review should also cover the roles of key institutions in the audit recommendations follow-up process, including the GAC, the Public Accounts Committee (PAC) of the National Legislature, Internal Audit Agency (IAA) and the Ministry of Finance and Development Planning (MFDP). Document end-to-end audit workflows and processes, and develop a set of standardized audit templates and working papers that reflect INTOSAI standards and best practices, to support consistency and facilitate integration into the future Audit Management Information System (AMIS). Evaluate the existing ICT environment (hardware, software, network infrastructure, and system interoperability) to identify constraints and readiness gaps for adopting a modern, automated audit platform. Define the technical and functional requirements, including ICT s