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project audits

The international solidarity project audits performed by Donnadieu & Associés have a dual purpose:

• Attest the proper application of financing granted, via an international signature recognised for both the quality and transparency of the audit work we perform and for our attentiveness to the requirements of fund providers and donators both public and private.

• Provide real added value, by issuing recommendations and following up their implementation, thus ensuring improvement of the quality of the internal procedures of the entities we audit.

Our audit approach is essentially focused on understanding our clients’ operating modes, our purpose being to form a balanced view of the quality of, and control over, the entity’s information flows and assets whether in a headquarters environment or out in the field.

Independently of the fact that it meets the requirements of current auditing standards, we are convinced that such a preliminary phase of listening and looking is essential for two reasons:

• It enables us to adapt our audit approach to the specific issues of the project audited and thus, except when exhaustive verification has been requested, to direct our testing towards the areas we judge to present any degree of audit risk.

• If performed at a sufficiently early stage, it contributes to preventing risks by enabling us to issue recommendations designed to improve the entity’s systems of internal control.

To attain these objectives, we prepare our work programme in concert with management and the financial and accounting functions of the audited organisations. Our work is phased over the full life of projects with, as already mentioned, a particular focus on anticipating the potential risks.

statutory audit as required by the french legislation applicable to annual financial statements

In its role as statutory auditor, Donnadieu & Associés expresses an audit opinion as to the “true and fair view” expressed by humanitarian aid and international development organisations’ financial statements.