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TERM OF REFERENCE
Consultancy for the evaluation of the developed manual on Internal control for cooperatives
I. INTRODUCTION
DGRV – the German Cooperative and Raiffeisen Confederation is the national apex organization and top-level auditing confederation of the cooperative sector in Germany. Since more than 30 years, DGRV is involved in international development cooperation aiming at the sustainable development of the cooperative sector worldwide.
The objective of DGRV’s project in Viet Nam is to contribute to the sustainable and effective poverty reduction through the development of social structures and favorable legal framework for the cooperatives and collaborative groups. The project has been funded by BMZ and has been implemented in Vietnam for many years.
In order to meet the overall objective of the project, that is, strengthening the role of cooperatives in poverty reduction and hunger eradication, DGRV has been assisting the development and promoting the effective and stable operations of the cooperatives by focusing on five main aspects: inclusive market access, protection of business assets and deposits, improving qualities of market-oriented products and services, higher income of the cooperative members, risk management. DGRV has been applying the approach of comprehensive consultancy at all of three levels: macro-meso-micro for ensuring the effective intervention on 5 above main aspects.
In the context of cooperatives (co-ops) increasingly expanding their scale of operations, diversifying their business activities, and being subject to more stringent oversight regarding governance, financial management, and transparency, the development of a standardized and user-friendly Internal Control Manual that meets modern management requirements is essential. The Internal Control Manual has been developed by a group of external experts for DGRV, adapting to the context of cooperative operating in Vietnam. This manual shall serve as an important governance tool, helping cooperatives to ensure legal compliance, enhance management and operational effectiveness, identify and mitigate risks, and support the Board of Directors and Management in monitoring and evaluating operations in a systematic, consistent, and effective manner.
II. MAIN CONTENT OF CONSULTANCY ON EVELUATION OF INTERNAL CONTROL MANUAL
1. Content
The Internal Control Manual for Vietnamese cooperative (Vietnamese language) are divided into five main sections per agreement between DGRV and external experts.
Section 1. Overview of Internal Control System (8 short excel sheets)
Introducing fundamental concepts to ensure the Supervisory Board, supervisors, the Board of Management, and other members have a correct understanding of control activities and the approach to establishing internal controls.
Section 2. Control of Assets and Capital in Cooperatives (7 excel files with 42 excel sheets)
Purpose of use and characteristics of each item and identify out potential risks requiring control; control objectives; control mechanisms; control environment required for the operation of control mechanisms; information and communication systems supporting control activities; lessons learned/examples
Section 3. Control of production and business operations (10 excel sheets with 156 excel sheets)
In this session, operations are divided into different services such as agricultural activities, input supply, marketing, transport, marketing management
Purpose of use and characteristics of each item and identify potential risks requiring control; control objectives; control mechanisms; control environment required for the operation of control mechanisms; information and communication systems supporting control activities; lessons learned/examples.
Section 4. Financial and accounting information control (4 excel sheet)
Controlling financial and accounting information aims to ensure compliance with the cooperative’s financial and accounting regulations, as well as to guarantee the transparency and quality of such information.
Section 5. Review and Improvement of the Internal Control System (7 excel sheet)
The objective is to provide guidance on self-review and self-assessment to help enhance the quality of internal control in cooperatives.
The toolkit contains a wide range of excel sheets and interview templates so that member of cooperative’s supervisory boards, management boards and other staff can use the tool for their own control activities.
The expert group has spent 34 days for drafting of the Internal Control Manuals. 6 days are left for final revision after receiving feedback.
2. Requirements
- Conduct a comprehensive review of the developed Internal Control Manual
- Verify the accuracy and suitability of the technical content. Assess the alignment of the content with the cooperative organizational structures, governance, and business operations.
- Assess the practical applicability of the materials: analyze the applicability of internal control components to the cooperative’s actual operations; evaluate the suitability of illustrative examples, practical scenarios, group exercises, and support tools.
- Check for consistency in terminology and phrasing: review specialized terminology related to internal control, cooperative governance, risk management, delegation of authority and responsibilities, monitoring and evaluation and ensure the language is clear and accessible to cooperative personnel.
- Propose additions and refinements to the materials with focus on part 2, 3 and 4: compile a list of items requiring revision or addition following the review process; propose additional content to enhance practicality and applicability.
- Provide expert feedback and an evaluation report: prepare a report evaluating the manual and provide professional feedback to the document drafter (external expert) and DGRV
3. Method
- Online and offline (including independent research and meetings with DGRV and external expert)
4. Timeframe
- The contract is valid from September 2026 to November 2026;
- Concrete time will be chosen and notified by DGRV.
- The total number of working days is expected to be at a maximum of 15 days.
III. COST AND BUDGET
- DGRV should pay the service provider for the consultancy costs, including fees of independent research, meetings and preparing report and other related costs, if any.
IV. REQUIREMENT FOR THE SERVICE PROVIDER
The criteria of selecting the consultants:
- Having extensive knowledge and practical experience in auditing and internal control system; practical knowledge on cooperative operations is a plus;
- Having good communication and presentation skills;
- Good English speaking and writing skills.
V. SUBMISSION OF PROPOSALS
The proposals can be emailed to Mr. Nguyen Duy Tung (Email: [email protected]).
DGRV, Apartment #301-302, Block A1, Van Phuc Diplomatic Compound, 298 Kim Ma str, Hanoi, Viet Nam
Deadline for the submission: 09.09.2026.
The proposals should be composed of the following:
- The proposed consultants’ documents (personal files and CVs).
- Financial proposal: consultancy day and preparation day rates & preparation day as stated in the attached file.
Please kindly note that only shortlisted consultants will be contacted.