Auditing and Assurance Services

Our auditing and assurance services are designed to strengthen transparency, accountability, and financial integrity across organizations in Palestine. At SCPA, we combine international auditing standards with deep local experience to deliver clear, reliable, and evidence-based audit outcomes.
Whether you are an NGO, public institution, or private-sector entity, our audit approach helps you improve controls, meet regulatory requirements, and build trust with stakeholders.

We perform independent audits of annual or special-purpose financial statements in accordance with International Standards on Auditing (ISA). Our work provides stakeholders with confidence that financial information is accurate, complete, and properly supported.

Our financial statement audits include:

• Review of accounting records and supporting documentation
   
• Evaluation of financial reporting policies under IFRS
   
• Analytical procedures and substantive testing
   
• Assessment of internal controls relevant to financial reporting
   
• Clear audit opinions supported by well-structured working papers
   

 Strong internal controls are essential for operational efficiency and fraud prevention. SCPA conducts internal control audits to help organizations understand their risks and improve their financial and administrative systems.

Our work covers:

• Control design and effectiveness evaluation
   
• Risk assessment and process mapping
   
• Governance, authorization, and segregation-of-duty reviews
   
• Recommendations to strengthen systems and reduce operational risks
   

These audits help management improve compliance, accountability, and organizational resilience.

 Organizations working with donors, governmental programs, or regulated sectors require strict adherence to compliance frameworks.

We conduct detailed compliance audits covering:

• Donor agreement requirements
   
• Procurement and eligibility rules
   
• Allowable cost principles
   
• Documentation and reporting compliance
   
• Local laws, regulations, and organizational policies
   

Our team has extensive experience with EU, SDC, OCHA, USAID, World Bank, and local NGO requirements, ensuring that your projects meet the highest standards of accountability.

 Many organizations require audit procedures tailored to specific engagements or funding arrangements.

SCPA provides specialized audit and AUP services such as:

• Project-specific audits (including multi-phase and multi-partner projects)
   
• Expenditure verification and fund accountability audits
   
• Grant and contract compliance reviews
   
• Cash, payroll, procurement, or fixed-asset testing
   
• Verification of financial data for management or donors
   

These engagements deliver clear, targeted results for decision-making, reporting, or compliance obligations.

Every audit engagement is delivered through a structured methodology that ensures high-quality, transparent, and defensible results:

• Partner-level supervision throughout the engagement
   
• Risk-based planning focused on high-exposure areas
   
• Clear communication from start to finish
   
• Evidence-based testing supported by structured working papers
   
• Actionable recommendations aimed at strengthening internal controls
   

Our audits are designed not only to report findings, but to support long-term improvements in governance and financial management.