Episcopal Relief & Development
External audit of the Anglican Diocese of Nampula programme (USD 895,842).
Service 01
Audit & Financial Statement Review
Financial audit, project audit, internal control and institutional due diligence in accordance with the International Standards on Auditing (ISA) — with issuance of an independent opinion.
What this service includes
Audit is the historical core of ACG Consultores. We apply rigorous risk-based planning procedures, substantive and control testing, and deliver reports with actionable conclusions and recommendations — always with absolute independence and confidentiality.
- Financial audit (ISA)
- Audit of donor-funded projects (AfDB, OXFAM, Episcopal Relief & Development and other partners)
- Internal control & risk management
- Institutional due diligence
- Compliance audit
- Management letters with recommendations
Benefits
Independent opinion that strengthens credibility with shareholders and funders
Early identification of financial and compliance risks
Reports tailored to the requirements of international funders
Practical recommendations to strengthen internal control
Technical Approach
Methodology
1
Risk-Based Planning
Identification and assessment of the organisation's specific risks.
2
International Standards
ISA, IFRS, GAAP and the IFAC Code of Ethics.
3
Substantive & Control Testing
Verification of transactions, balances and supporting documentation.
4
Field Visits & Interviews
On-site presence and validation of information.
5
Actionable Reports
Conclusions, recommendations and corrective action plans.
ISAIFRSGAAPIFAC Code of EthicsMozambican Legislation
Proven Experience
Related Success Stories
UNILURIO — FoodLeader & GIRT
Audit of two research projects at Lúrio University.
ORPHAD — Awona Project
Financial and compliance audit, verifying funder requirements.
Frequently Asked Questions
FAQ — Audit & Financial Statement Review
What is a financial audit and when is it required?
It is an independent examination of an organisation's financial statements, resulting in an opinion on whether they present a true and fair view of the financial position. It is frequently required by shareholders, funders, international donors, or by legal/statutory obligation.
Does ACG carry out audits of projects funded by international donors?
Yes. We have carried out audits of programmes funded by partners such as AfDB, OXFAM and Episcopal Relief & Development, with reports tailored to each funder's specific requirements.
What is the difference between an external audit and a review of accounts?
An external audit involves more extensive verification procedures (substantive and control testing) and culminates in a formal opinion; a review of accounts has a more limited scope and a moderate level of assurance.
Is the ACG team independent?
Yes. We issue a formal declaration of absence of conflict of interest on all engagements, in accordance with the IFAC Code of Ethics.