Terms of Reference

For Annual Audit of Project Funded Support FAD THA101260 Young Digital Resilience Leaders Project

1 January 2021 – 31 march 2022

Introduction

Brief presentation of Plan International Thailand:

Plan International has been working in Thailand since 1981 to help build a just society using a Child Centred Community Development approach that puts children’s best interests as its top priority. We work with children, young people, public/private partners, communities and families. Our aim is to drive positive changes that further children’s rights and gender equality at the local, national and global level. We use our knowledge and experience, together with the power and ability of children, to address the root cause of problems affecting children including poverty, violence, exclusion and discrimination.

Plan International Thailand, in partnership with dtac, and Phayao Youth News Agency, have established the “Young Digital Resilience Leaders” project to produce capable and creative young leaders of digital resilience who will transform their ability to build movements for social issues online. The project resides mostly on cyber space, but with the geographical remit is limited to Thailand only. Direct Beneficiaries: 100,000 active participants from the youth campaigns/activities. Indirectly the project aims to reach approx. 1,000,000 indirect beneficiaries through exposures/campaign reaches.

Engagement of the audit service

Plan International Thailand wishes to engage the services of an audit firm for the purpose of auditing the Young Digital Resilience Leaders Project THA101260 as stipulated in the agreement between Plan International Thailand and Plan International Norway. Plan International Thailand has for the audit period 01 January 2021 – 31 March 2022 obtained a grant of 1,422,668 NOK from Plan International Norway.

Brief presentation of Phayao Youth News Agency (PYNA)

The Plan International Thailand has sub-granted funds under this project to the following partner organisation(s):

1. Phayao Youth News Agency (PYNA) partner agreement on the Digital Resilience Leaders Project dated 1 January – 31 December 2021 amounting to 596,317.94 NOK.

Objectives and scope of the audit

The objective is to audit the financial statements and to express an audit opinion in accordance with International Standards of Auditing (ISA) on whether the financial statements fairly reflect the financial position of the Project and have been prepared, in all material respects, in accordance with the relevant terms and conditions as well as Plan International Norway’s instruction for financial reporting as