Sida’s Standard Terms of Reference for Annual Audit Of Project “Civic participation through the arts in Cambodia” including ISRS 4400 (Revised)
Brief presentation of Cambodian Living Arts Organization (CLA), hereafter referred to as the ‘Cooperation partner CLA’:
Cambodian Living Arts was founded in 1998 by genocide survivor and musician Arn CHORN-POND. For a decade, we focused on endangered performing art forms and rituals. As 90% of Cambodia’s artists did not survive the Khmer Rouge regime, Cambodia’s artistic heritage was in danger of being lost forever.
Over the last 20 years, both Cambodia and the arts scene have developed rapidly and we have evolved our work to match. We have focused on helping talented people to build and develop careers in the arts, through scholarships, fellowships, and support to troupes and individuals.
CLA wishes to engage the services of an audit firm for the purpose of auditing the programme “Civic participation through the arts in Cambodia”, as stipulated in the agreement between CLA and Sida. The audit shall be carried out in accordance with international audit standards (ISA) issued by IAASB[1]. In addition, an assignment according to International Standards on Related Services (ISRS) 4400 shall be carried out. The audit and the additional assignment shall be carried out by an external, independent and qualified auditor.
The audit fieldwork shall be conducted in-person, at CLA’s office in Phnom Penh. The audit team should be able to speak both Khmer and English.
