Internal audit panel appointment (3 years) – LEDA/IA/2026/27-1A

Closing date: 04 December 2026 at 11:00.

No briefing session or site visit is stated in the document.

Bidding procedure enquiries:

• Contact: Tshegofatso Ledwaba
• Email: [email protected]
• Telephone: 067 415 7545

Technical enquiries:

• Contact: Unity Mabaso
• Email: [email protected]
• Telephone: 071 363 0665

Submission address:

Limpopo Economic Development Agency

Enterprise House

Main Road

Lebowakgomo

Submission method: hand delivery to the tender box at Limpopo Economic Development Agency, Enterprise House, Main Road, Lebowakgomo.

Closing time: 04 December 2026 at 11:00.

Bids must be submitted on the official forms provided, not re-typed.

Returnable forms (all must be completed and signed by an authorised representative):

• SBD 1 (Invitation to Bid): bidder and contact details, signed as the offer cover page.
• SBD 4 (Bidder's Disclosure): discloses any state employment or connections; false disclosure disqualifies.
• SBD 6.1 (Preference Points Claim): claims specific goals points; incomplete form or missing evidence means no points.
• Proof of CSD registration: must be registered at closing time or the bid is disqualified.
• Consortium or joint venture agreement: must be signed by all parties and comply with applicable laws.
• Proof of relevant professional certifications for proposed personnel (e.g. CIA, CISA, ACFE, CA(SA), IISA, Pr. Eng).
• Proof of current membership with relevant professional bodies (e.g. IIA, ISACA, ACFE, SAICA, IISA).

Disqualification risks:

• Any mandatory document missing, incomplete, or unsigned.
• Selecting more than one audit category.
• Bids received after the closing time.

Evaluation is in three phases:

Phase 1 – Pre-qualification: compliance with all mandatory documents. Non-submission of any mandatory document disqualifies the bid.

Phase 2 – Technical evaluation (100 points): minimum qualifying score of 70/100 to proceed to Phase 3.

• Company Experience (40 points): 5+ reference letters = 40; 3–4 = 30; 1–2 = 20; none = 0. Letters must be on client letterhead, include nature of work, client name, contact details, and project duration, and be no older than 10 years.
• Director – Qualifications & Experience (25 points): Postgraduate degree = 10; Bachelor's = 5; Diploma = 3. Experience: 10+ years = 10; 5–9 = 10; less than 5 = 3. Valid professional certification = 3; letter of good standing = 2. No points for qualifications without valid certification.
• Audit Manager – Qualifications & Experience (15 points): Postgraduate = 5; Bachelor's = 3; Diploma = 2. Experience: 5+ years = 5; 3–4 = 3; less than 3 = 0. Valid certification = 3; good standing = 2.
• Team Members (2 Auditors) (20 points): each scored individually. Postgraduate = 5 each; Bachelor's = 3; Diploma = 2. Experience: 3+ years = 3; less than 3 = 0. Professional body membership in good standing = 2 each.

Phase 3 – Price and Specific Goals (80 + 20 = 100 points):

• Price (80 points): formula Ps = 80(1 - (Pt - Pmin)/Pmin).
• Specific Goals (20 points): Black ownership 5, Women equity 3, Youth equity 2, Disability 2, Promotion of small businesses 3, Enterprises located within Limpopo 3, Military Veterans 2. Evidence: CSD for ownership/equity, medical certificate for disability, latest financial statement for small business, proof of address for Limpopo, force number for military veterans.

Deadlock resolution:

• Equal total points: higher specific goals points wins.
• Still equal: drawing of lots.
• If functionality is part of evaluation and equal total and specific goals: higher functionality wins.

LEDA requires a panel of external internal audit service providers to support its Internal Audit Function on an as-and-when-required basis over three years.

Bidders must select exactly one of five audit categories:

1. Internal Auditors
2. Information Systems Auditors
3. Forensic Auditors
4. Infrastructure Auditors
5. Insurance Auditors

Selecting more than one category disqualifies the bid.

Scope of work per category: planning, executing, supervising, and reporting on internal audit projects, aligned with LEDA's Internal Audit Methodology, the International Professional Practices Framework (IPPF), Global Internal Audit Standards, and applicable laws.

Key activities: developing risk-based audit plans, performing fieldwork and testing, compiling working paper files, issuing reports with findings and recommendations, and attending stakeholder meetings if required.

Deliverables: final internal audit report with findings, root causes, and actionable recommendations; reviewed and signed working paper file aligned with IIA standards; periodic progress updates; audit file and evidence stored and accessible.

Technical requirements:

• Director must hold an NQF Level 8 qualification and have at least 10 years' audit experience.
• Managers and auditors must hold appropriate certifications (e.g. CIA, CISA, CFE, CA(SA)).
• Team must be familiar with PFMA, Treasury Regulations, POPIA, PAIA, Labour and Anti-Corruption legislation, and Criminal Procedures Act.

Panel size: LEDA may appoint a maximum of five service providers per category.

Appointment to the panel does not guarantee work allocation.

Work must be performed in alignment with LEDA's Internal Audit Methodology, the International Professional Practices Framework (IPPF), Global Internal Audit Standards, and applicable laws and best practices.

Key activities include developing risk-based audit plans, performing fieldwork and testing, compiling working paper files, issuing reports, and attending stakeholder meetings if required.

Director: NQF Level 8 qualification and at least 10 years' audit experience; professional certification (e.g. CIA, CA(SA), CISA, CFE, Pr. Eng, IISA) and good standing with a professional body.

Audit Manager: relevant qualifications and experience; professional certification and good standing.

Team Members (2 Auditors): each must have relevant qualifications, at least 3 years' experience, and professional body membership in good standing.

Company experience: reference letters for similar projects, on client letterhead, not older than 10 years; lists without letters are not considered.

Deliverables must meet IIA standards for working paper files.

All assignments and deliverables are subject to review and acceptance by LEDA's delegated official before payment.

Panel members must maintain quality control and comply with agreed turnaround times.

LEDA may request replacement of team members who do not meet performance standards.

Pricing must be submitted on SBD 3.3 (Professional Services).

Provide a ceiling price covering all phases and expenses, inclusive of taxes.

Provide hourly and daily rates for Director/Partner, Audit Manager, and Auditor.

Provide cost per phase and estimated man-days.

Travel and other expenses are recoverable at actual cost with proof and certified invoices.

Rates must be firm for the contract period unless otherwise stated; if not, provide adjustment basis.

LEDA may negotiate benchmarked hourly rates; unwillingness may lead to exclusion.

Rates valid for the contract duration, subject to annual reviews and agreed inflation adjustments.

Pricing must be submitted on SBD 3.3 (Pricing Schedule – Professional Services).

Bidders must indicate a ceiling price covering all phases and expenses, inclusive of all applicable taxes.

Provide hourly and daily rates for each role: Director/Partner, Audit Manager, Auditor.

Provide cost per phase and estimated man-days.

Travel and other expenses (e.g. accommodation) are recoverable only at actual cost, with proof and certified invoices.

Rates must be firm for the full contract period unless otherwise stated; if not firm, provide the basis for adjustment (e.g. CPI).

LEDA reserves the right to negotiate uniform or benchmarked hourly rates with successful bidders; bidders unwilling to accept negotiated rates may be excluded.

Rates remain valid for the contract duration, subject to annual performance reviews and agreed inflation adjustments.

Bid validity: 90 days from closing date.

CSD registration: mandatory at closing time; non-registration disqualifies.

Tax compliance: bidders must provide a SARS TCS PIN or printed TCS certificate; if not available, a CSD number. Consortia/JVs/subcontractors must each provide their own.

State employment: bids from persons in the service of the state, or companies/CCs with directors/members in state service, will not be considered.

Professional certifications: proof required for proposed personnel, relevant to the chosen category (e.g. CIA, CISA, ACFE, CA(SA), IISA, Pr. Eng).

Professional body membership: proof of current membership with bodies such as IIA, ISACA, ACFE, SAICA, IISA.

B-BBEE: preference points claimed via SBD 6.1; specific goals as listed in evaluation criteria. No minimum B-BBEE level is stated for eligibility.

Additional evaluation details: Technical evaluation minimum 70/100 to proceed. Price formula: Ps = 80(1 - (Pt - Pmin)/Pmin). Specific goals points as per SBD 6.1. Deadlock: higher specific goals wins; then drawing of lots; if functionality part of evaluation, higher functionality wins.