Consultant: Auditor for GRAISEA 2 (INT5863)








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The Gender transformative and Responsible Agribusiness Investment in South East Asia (GRAISEA) programme is a joint regional programme among Oxfam Great Britain, Oxfam Novib and Oxfam America in South East Asia funded by the Embassy of Sweden in Bangkok and private sector companies involved in the relevant value chains. The project period is 1 Aug 2018 – 31 Jul 2021 (3 years).

Working in Cambodia, Indonesia, Pakistan, the Philippines, and Vietnam, GRAISEA utilises various partner models at multiple levels to tackle the root causes of poverty and support system-wide change. Currently in its second phase, GRAISEA supports the development of agricultural value chains that provide opportunities for women's economic empowerment, integrate human rights, and promote improved resilience to climate change.

We work with farmers, producer groups, local companies, national governments, multi-national corporations, and with the regional economic block ASEAN. GRAISEA also supports the capacity development of producer organisations, promotes women's leadership and changes to social norms, brings about direct change to the practice of companies, and promotes national and regional policy change.

The Philippines, as one of the implementing countries of the GRAISEA program works on regional and national policy influencing that aims to create an enabling environment for business and human rights and inclusive agricultural investment that supports women economic empowerment and climate resilience.

GRAISEA works to directly increase the incomes and resilience of smallholder farmers in the shrimp and rice value chains, but it aims to do this not simply by directly supporting farmers but by re-shaping the market system, so that change is embedded and large in scale. The market system being developed in the programme is one in which:

  • Women are recognised and supported, and social norms promote women's leadership and opportunity.
  • Producers (both men and women) are practicing sustainable production, securing markets, and seeing increased income.
  • Producers are effectively organised so that they can support each other, engage effectively with market actors, access support to improve production, and access inputs and sell crops on fair terms.
  • Governments, civil society, and the private sector are adopting and supporting sustainable production that meets the demands of an expanding market segment.
  • Private sector companies are driving change, demonstrating how improved inclusive business practices can be embedded in their operations and championing this across the region
  • MSIs are promoting guidance and standards that make change possible.
  • Policy supports this change at national and regional levels.  



The objective is to audit the Financial report for the period 1st August 2018 to 31th July 2019 and to express an audit opinion according to ISA 800/805 on whether the financial report of GRAISEA is in accordance with SIDA's instructions for financial reporting as stipulated in the agreement between SIDA and Oxfam GB.



  • Examination of the project’s financial statements for the fiscal year ended 31 July 2019 in accordance with international Standards on Auditing or its legally recognized local equivalent. The financial report should include a comparison, for every budget item, between the actual costs/expenditures of activities and the budgeted as approved by Sida for the period.
  • Based on materiality and risk the auditor shall examine whether there is supporting documentation related to incurred costs.
  • Regardless of materiality, quantify the amount for costs lacking sufficient supporting documentation.
  • Examine whether foreign exchange gains and losses are disclosed in accordance with what is stipulated in the agreement including appendixes.
  • Oxfam in the Philippines compliance with the applicable tax legislation in regard to taxes (e.g.PAYE)[1] and social security fees.
  • Follow up whether Oxfam in the Philippines has adhered to the procurement guidelines annexed to the agreement.
  • Review if outgoing balance for previous period is the same as incoming balance for the current period.
  • If Oxfam in the Philippines applies modified cash basis as accounting principle, the auditor shall motivate whether the applied accounting principle is acceptable for this type of financial report.
  • Verify the unspent balance at the end of the financial year.
  • Follow up whether salary costs debited to the project are recorded throughout the duration of the year in a systemized way that enables separation of costs for time spent on the particular project and other Oxfam projects, and examine whether the salary costs can be verified by sufficient supporting documentation, such as time reporting documentation.



The audit shall be carried out by an external, independent, and qualified auditor and in accordance with international audit standards issued by IAASB or its legally recognized local equivalent.

  • Must possess at least a Professional License in Finance/ Accountancy/ Banking or equivalent and CPA license holder
  • At least 2 years’ experience in the related field
  • Able to meet deadlines while ensuring quality deliverables.


Contract Length: One (1) month; Manila, Philippines

Oxfam is committed to preventing any type of unwanted behaviour at work including sexual harassment, exploitation and abuse, lack of integrity and financial misconduct; and promoting the welfare of children, young people and adults. Oxfam expects all staff and volunteers to share this commitment through our code of conduct. We place a high priority on ensuring that only those who share and demonstrate our values are recruited to work for us.

All offers of employment will be subject to satisfactory references and may be subject to appropriate screening checks, which can include criminal records and terrorism finance checks.


  • Location:
    Philippines - Manila
  • Hours:
  • Salary:
    Please refer to ToR
  • Region:
  • Job Family:
  • Division:
  • Job Type:
  • Closing Date:
    26 August 2019
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