RESOLUTION

Republic of the Philippines

COMMISSION ON AUDIT Commonwealth Avenue, Quezon Cit):, Philippines

No. 2014- 00<0 Date APR C 11 7n1 4

SUBJECT: Selection Guidelines and Criteria for Auditors of United Nations/International Organizations

WHEREAS, the F AO Council under Resolution 1/146 adopted on 26 April 2013 has granted the Commission on Audit a new mandate as External Auditor of the Food and Agriculture Organization (F AO) of the United Nations (UN) by virtue of an appointment for another six-year term (2014-2019);

WHEREAS, this Commission is the current External Auditor of the World Health Organization (WHO) serving a four-year term covering the financial periods 2012 to 2015;

WHEREAS, the audit services of this Commission may be engaged by other international organizations;

WHEREAS, a sufficient number of qualified auditors has to be maintained in the Pool of Auditors of UN/International Organization for future deployment in the audit of client-agencies;

WHEREAS, there is a need to update ex1stmg guidelines and criteria in the selection of UN/International Organization auditors to suit current auditing needs and requirements;

NOW, THEREFORE, this Commission hereby resolves to prescribe the guidelines and criteria for the selection of additionq.l auditors to be included in the Pool of Auditors of UN/International Organization who will be assigned to the audit of ON/international organization starting 2014.

Quezon City, 4.1-h day of April 2014

/~;-~.\ COMNitSSlOJ.I 0~ AUtHT

~:.~:D OFFICii OF TH• CO~'JI'ItSSlON Si:CR£TARJAT

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MARIAG .PULIDO TAN

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ATTACHMENTS:

Selection Guidelines and Criteria for Auditors of United Nations/International Organizations Annex A -Application form Annex B - Assignment History

SELECTION GUIDELINES AND CRITERIA FOR AUDITORS OF INTERNATIONAL ORGANIZATIONS

1. General Guidelines

1.1. Applicants who possess the prescribed qualifications under paragraphs 2.1 or 2.2 may apply using the application form prescribed in Annex A.

1.2. The application form shall be submitted on or before the date set by the International Organizations' Audit Committee (IOAC) and shall be accompanied by the following:

1.2.1. Duly accomplished Personal Data Sheet (3 copies with recent 2"x 2" pictures)

1.2.2. Assignment history using the format prescribed in Annex B as of the cut-off date set by the IOAC.

1.3. The IOAC shall evaluate all applications received and refer the names of the pre-qualified applicants to the following before finally accepting the applications:

1.3.1. Human Resources Management Office (HRMO) - for information as to derogatory record of the applicant per 201 File or leave records

1.3.2. Internal Affairs Office - for certification relating to administrative and criminal cases (pending and/or decided where penalties have not been served yet) on record.

1.4. Applicants who pass the initial screening shall undergo a written psychological and technical examination.

1.5. The short-listed applicants shall further undergo the following selection process: .

1.5.1. Information Technology (IT) Proficiency Examination 1.5.2. Interview

1.6. All applicants who shall have successfully hurdled the requirements pr cribed under paragraphs 1.4 and 1.5 hereof, will undergo training and those w o shall' have passed the training process will be included in the Pool of Auditors of UN/Intemationa1 Organizations for possible deployment to audit engagements. The trainees shall be formally notified of their inclusion or non-inclusion in the Pool.

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1. 7. The Pool of Auditors of UN/International Organizations shall consist of those who passed the selection process, and those included in the existing Pool of Auditors ofthe Food and Agriculture Organization (FAO) ofthe United Nations and the World Health Organization (WHO).

1.8. As a general policy, audit assignments in UN/international organizations shall be limited to three (3) engagements. Hovvever, whenever deemed necessary and upon recommendation of the IOAC and the Director of External Audit, the Chairperson may assign to audit engagements those who have had more than three (3) UN/intemational organizations audit assignments.

1.9. Considering the nature of the work and rigorous working environment in the audit of international organizations, female auditors who are either on the family way or with children below two (2) years old may apply and if qualified, shall be included in the Pool. However, they may be deployed only after these conditions are no longer present to protect their health and the well-being of their children.

1.10. Auditors in the Pool who have less than five years actual audit experience in COA will not be considered for deployment until they have reached at least five years actual audit experience.

2. Qualifications of Applicants

2.1. The IOAC shall screen nominations from those possessing the following qualifications:

2.1.1. 2.1.2.

2.1.3. 2.1.4. 2.1.5.

2.1.6.

2.1.7.

2.1.8.

Certified Public Accountant (CPA); Actual audit experience in COA for at least three (3) years as of the cut­off date set by the IOAC, subject to the provision under 1.10 above; t At least a State Auditor II or its equivalent; Not more than 55 years old as of the cut-off date set by the IOAC; Physically and mc:tntally fit to undergo the selection process and o travel; Proficient in Microsoft Word and Excel as well as basic internet/e-mail use; Preferably with working knowledge or experience in auditing a computerized environment; and Proficient in both oral and written communications in English language.

2.2. The IOAC shall also consider applicants from other disciplines for deployment only to special audit engagements where their expertise is required, provided the applicants possess the following qualifications:

2.2.1. Lawyer, licensed engineer or those with relevant bachelor's/master's degrees in financial management, public administration, computer and information systems, and human resources/training management or a degree in law (LLB or JD);

2.2.2. At least five (5) years of actual supervisory experience, i.e. as division chief, team supervisor, team leader, officer in-charge, or other equivalent designations, in their respective disciplines/fields as of the cut-off date set by the IOAC;

2.2.3. At least holder of a position under Salary Grade 22; 2.2.4. Not more than 55 years old at the time of application; 2.2.5. Physically and mentally fit to undergo a selection process and to travel; 2.2.6. Proficient in Microsoft Word and Excel as well as basic internet/e-mail

use; and 2.2.7. Proficient in both oral and written communications in English language.

3. Authority of the COA Chairperson

The COA Chairperson shall resolve all matters and issues that may be raised relative to the implementation of the guidelines and criteria herein prescribed.

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For:

Attention:

Republic of the Philippines COMMISSION ON AUDIT

Commonwealth Avenue, Quezon City, Philippines

Hon. Maria Gracia M. Pulido Tan Chairperson

Thru: The Cluster/Regional/Office Director

International Organizations' Audit Committee

AnnexA

Subject: Application for Auditor of the United Nations/International Organizations

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Full name: Last name First nom~ Middle name

Age: I Date of birth: I Position title:

Home address: Office name & address:

Home telephone/mobile phone nos.: Office telephone/fax nos.: E-mail address:

Knowledge of Languages:

Fluent Fair Sli!!ht Lan2ua2e Read Write Speak Read Write Speak Read Write Speak

En2lish Other Languages (please specify):

Why I want to join the audit of UN/ international organizations: (please answer in short essay form, in 200-250 words; use extra sheet if necessary)

Signature of applicant: Date:

Name: Employee No.: Position:

Assignment/Office Order1

No. Date From A. COA Audit Assignments

Republic of the Philippines COMMISSION ON AUDIT

ASSIGNMENT HISTORY

Inclusive Dates Experiencez To Years Months

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Nature of Assignmene

B. United Naticns/Intemational Organizations' Audit Assignments I

I CERTIFY to the correctness of the above information this __ day of _________ ,, 20_.

Signature: Printed name:

Annex B

Office (Complete name & address)

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------------------------------Position:

1 Attach certified copy of assignment/office order. 2 For CPA applicants: experience in auditing. For applicants from other disciplines: relevant supervisory experience in their respective disciplines/fields, i.e. law, engineering, financial

management, public administration, computer and information systems, and human resources/training management. 3 SpecifY designation, e.g. division chief, team supervisor, team leader, unit head, assistant unit head, officer in-charge or other designation.