Internal audit services for performance audit review – pseta tender in gauteng

{

"contactPerson": "Lungile Mokoena",

"telephone": "012 423 5700",

"email": "[email protected]",

"address": "PSETA, 18 TIMMEY BUILDING, 240 MADIBA STREET, PRETORIA, 0083"

}

Returnable Documents: Complete SBD 1, SBD 4, SBD 6.1, and SBD 7 forms; Provide SARS Tax Compliance PIN (from www.sars.gov.za) or a printed TCS certificate; submit a CSD registration number; proposals must be concise with a clear work plan, CVs and reference letters. For consortia/joint ventures/sub-contractors, each party must submit a separate TCS certificate/PIN/CSD number.

Proposals will be evaluated on the 80/20 principle: 80 points for price and 20 points for specific goals, provided the minimum functionality threshold is met. Bidders must first pass a functionality (qualifications/experience) stage before price and preference points are considered.

(a) any national or provincial department, national or provincial public entity or constitutional institution (b) any municipality or municipal entity;

provisions

in the SCC shall prevail.

Table of clauses

1. Definitions
2. Application
3. General
4. Standards
5. Use of contract documents and information; inspection
6. Patent rights
7. Performance security
8. Inspections, tests and analysis
9. Packing
10. Delivery and documents
11. Insurance
12. Transportation
13. Incidental services

Nb: failure to provide / or comply with any of the above particulars may render the bid invalid.

income-generating contracts)

For sourcing internal audit services to conduct a performance

Audit review of the skills planning and research programme

For the public service sector education and training authority

(Pseta) in line with the approved 2026/2027INTERNAL audit plan’s

Quarter 3 deliverables.

RFP/

Closing date: 28 august 2026

To provide service providers with the necessary background and information to submit

a detailed proposal for conducting a performance audit review of PSETA’s Skills

Planning and Research programme. PSETA wants to obtain a comprehensive

response (clear and unambiguous) from bidders in terms of their ability to support the

delivery of the relevant services.

PSETA is established in terms of section 9(1) and (2) of the Skills Development Act

(Act No. as amended). The Skills Development Act is PSETA’s enabling

legislation and guides its operations as a sector education and training authority

(SETA), as set out in section 10 of the Act.

For accountability purposes, the PSETA is a schedule 3A entity of the Public

Management Finance Act (PFMA), with its own Accounting Authority which is

accountable to the Minister of Higher Education, Science and Innovation. High level

structuring of the entity consists of the following programmes:

• Programme 1: Administration
• Programme 2: Skills Planning and Research
• Programme 3: Learning Programmes and Projects
• Programme 4: Quality Assurance

3. Rationale for the performance audit review of skills

Planning and research programme.

3.1 The approved 2026/2027 Internal Audit Plan has, as part of it quarter 3

deliverables, a performance audit on PSETA’s Skills Planning and Research

Programme (Ref. 2026/27-13).

• 2 -

4. Objectives of the performance audit

PSETA internal audit is seeking a service provider to provide internal audit review to

fulfil the following audit objective:

4.1 Assurance on the economy, efficiency, and effectiveness of PSETA’s Skills

Planning and Research programme.

5. Scope of work of the perfomance audit

The required scope of work includes review of the following:

Review the 3Es (economy, efficiency and effectiveness) of the Skills Planning

and Research programme, which has the following strategic outputs and

outcome:

• Outputs - to collaborate and conduct labour market research and develop

a Sector Skills Plan; strengthen workplace capabilities in relation to skills

planning in the sector and tracer study of post-training employment

outcomes

• Outcome - Improved credible research for skills planning

NB: Bidders should take note that this is not an Audit of Performance

Information, but rather a Performance Audit to assess and provide an

opinion on the Economy, Efficiency and Effectiveness (3Es).

6. Time frame

The audit review is planned to commence quarter /2027, from 05 October

2026 and be completed by 25 November 2026, latest. As such, the allocation of

capacity should consider the completion timelines as indicated.

7. Key deliverables

The performance audit shall be carried out, at a minimum, in accordance with The

Performance Auditing Standards and Guidelines issued by the International

Organization of Supreme Audit Institutions (INTOSAI).

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NB: Bidders should take note that this is not an Audit of Performance

Information, but rather a Performance Audit to assess and provide an opinion

on the Economy, Efficiency and Effectiveness (3Es) of PSETA’s Skills Planning

and Research programme.

7.1. Project deliverables

Deliverable Explanation Sign Off

Audit Planning Phase

1. Project Kick-off Opening / Audit Entrance Meeting PSETA Internal Audit

Team

2. Completed Declaration forms are completed prior PSETA Internal Audit

Declaration Forms commencement of actual audit work Team

3. Audit Planning Development of an APM map timelines of audit PSETA Internal Audit

Memorandum process Team

4. Engagement Letter Drafting of engagement letter to issue to audit client PSETA Internal Audit

Team

5. System Description Documenting of system description PSETA Internal Audit

Team

6. Audit Programme Development of Audit Procedures for testing controls PSETA Internal Audit

(Audit Programme) Team

7. Request for Prepare and issue and RFI for approved Audit PSETA Internal Audit

Information (RFI) Programme. Team

Execution Phase

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Deliverable Explanation Sign Off

8. Execution of Audit Execute approved Audit Programme and complete PSETA Internal Audit

Programme – relevant working papers Team

completed audit

working papers

9. Informal Queries / Draft informal queries as the audit progresses and PSETA Internal Audit

Draft Findings discuss with management. Team

Reporting

10. Draft Internal Audit Draft internal audit reported compiled and discussed PSETA Internal Audit

Report with management. Team

11. Final Internal Audit Final internal audit report compiled and presented to PSETA Internal Audit

Report management. Team

12. Project Close Out Quality Assured Audit File – 30 November 2026 PSETA Internal Audit

Team

13. Audit Committee Presentation of Internal Audit Report to the Audit PSETA Internal Audit

Reporting Committee Team

8. Competencies of prospective service provider

The prospective service provider MUST satisfy required competencies as listed

on the functionality criteria in 13 below to be considered.

9. Administration

The service provider must be a registered entity or consortium of companies, with

traceable credential and should be able to assume duties immediately on

appointment.

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10. Reporting requirements

10.1. The appointed service provider shall be required to report to the Chief Audit

Executive of the PSETA

10.2. All work must be carried and reports finalised line with the Internal Audit

methodology and approved working paper templates.

10.3. Payment will only take place after the requirements for specific deliverables

have been met.

11. Submission of the proposal

The service provider should prepare an offer/proposal on how the assignment

will be undertaken, a clear work plan, and curriculum vitae of the expert(s) as

well as reference letters to support experience. The proposal must be concise

and straight to the point.

12. Retention of records

12.1 All the information derived and produced during the implementation, licensing,

training as well as maintenance and support of the data analytics solution will

remain the property of the PSETA.

13 proposal evaluation and appointment of service provider

13.1 The proposals will be evaluated on the 80/20 principle with 80 points being allocated

for price and 20 points allocated for specific goals once the minimum functionality

criteria are met. The evaluation will be based on:

Phase 1: functionality evaluation

Bids must meet the minimum eligibility criteria in respect of functionality of 75 points out of 100

points that will be awarded for functionality before they are considered further. Any bid that

does not meet the minimum eligibility threshold will be automatically disqualified.

Below is the applicable functionality criteria for the bid:

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Weightdomain evaluation method criteria

1. Qualifications The proposed engagement to consist

of the of at least 3 resources, inclusive of 5 = 5 or more members of the proposed engagement team (including the 20

proposed team the Audit Director / Partner, who are Audit Director / Partner) collectively possess the required certifications

(20) professionally certified as CIA (CIA and CA(SA) / ACCA / RGA).

(mandatory for atleast 1 team

member) and a CA(SA) / ACCA / 4 = 4 members of the proposed engagement team (including the Audit

RGA. Director / Partner) collectively possess the required certifications (CIA

and CA(SA) / ACCA / RGA).

(More than 3 resources with listed

professional qualifications shall be an 3 = At least 3 members of the proposed engagement team (including the

added advantage). Audit Director / Partner) collectively possess the required certifications

(CIA and CA(SA) / ACCA / RGA).

NB: Certified Copies (no older than

2 = Only 2 members of the proposed engagement team (including the 12 months) of Professional Audit Director / Partner) collectively possess the required certifications

Qualifications should be attached. (CIA and CA(SA) / ACCA / RGA).

1. = Only 1 or 0 member of the proposed engagement team (including the

Audit Director / Partner) collectively possess the required certifications

(CIA and CA(SA) / ACCA / RGA)

Weightdomain evaluation method criteria

2. Experience of Team Members should individually

the proposed possess a minimum of 5 years 5= Proposed team member possesses 7 or more years experience in 30

team (30) experience in conducting performance conducting performance audit engagements.

audit engagements i.e. evaluation of

4 = Proposed team member possesses 6 years’ experience in conducting Economy, Efficiency and

performance audit engagements. Effectiveness (3Es).

( Experience above the listed years to 3 = Proposed team member possesses 4 to 5 years’ experience in

be an added advantage). conducting performance audit engagements.

CVs detailing each members’ 2 = Proposed team member possesses 2 to 3 years’ experience in

qualifications and relevant conducting performance audit engagements.

experience should be attached

1 = Proposed team member possesses less than 2 years’ experience in

conducting performance audit engagements

NB: Total score to be the average of all scores per engagement team

member.

• 8 -

Weightdomain evaluation method criteria

3. Experience of

Company / the The service provider must 5 = 5 or more signed reference letters of completed performance audit 20

Audit Firm (20) demonstrate, through submission of engagements in the past 6 years

signed reference letters, completed

performance audit engagements over 4. = 4 signed reference letters of completed performance audit

the past 6 years i.e. 2021 to date. engagements in the past 6 years

Each letter must include the following

3. = 3 signed reference letters of completed performance audit information:

engagements in the past 6 years

• Client letterhead and name
• Description of the project

2. = 2 signed reference letters of completed performance audit

• The contact person, phone

engagements in the past 6 years number / email address

• Completed Project Period

1. 1 signed reference letters of completed performance audit engagements NB: Only the reference letters

in the past 6 years. indicating all the requirements

mentioned above will be considered.

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Weightdomain evaluation method criteria

4. Membership

with the Proposed team members have active 5= Audit Director / Partner and at least 4 members of the proposed team 10

recognised membership recognised auditing / hold active memberships with professional bodies listed in the evaluation

auditing / accounting professional bodies such method.

accounting as IIASA, SAICA, SAIGA, ACCA and

SAIPA. 4 = Audit Director / Partner and at least 3 members of the proposed team professional

hold active memberships with professional bodies listed in the evaluation bodies (10)

method.

3 = Audit Director / Partner and at least 2 members of the proposed team

hold active memberships with professional bodies listed in the evaluation

method.

2 = Only 2 members of the proposed team hold active memberships with

professional bodies listed in the evaluation method

1 = Only 1 or 0 member of the proposed team hold active memberships with

professional bodies listed in the evaluation method

• 10 -

Weightdomain evaluation method criteria

5. Performance Provide a comprehensive

Audit performance audit methodology in 5 = Provision of a comprehensive performance audit methodology which 20

Methodology line with relevant performance audit references relevant performance audit standards, frameworks and the

(20) standards and related frameworks. Global Internal Audit Standards (GIAS).

4 = Provision of a comprehensive performance audit methodology which

references relevant audit standards and framework(s).

3 = Provision of a summarised audit methodology which references to

relevant performance audit standards and framework(s).

2 = A methodology has been provided, but it is not relevant to performance

auditing.

1 = The proposal has no documented audit methodology.

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Phase 2:

The bids will be evaluated on the 80/20 principle with 80 points being allocated for price and

20 points allocated for specific goal, once the minimum functionality criteria are met.

The evaluation will be based on following:

Points

Price 80

Special goals 20

Black owned company

Bidder who has 51% to 100% black people ownership

Women

Bidder who has 51% to 100% women ownership

Youth

Bidder who has 51% to 100% youth ownership

Disability 3

Bidder who has 51% to 100% disability ownership

Total 100

14 format of the bid submission

14.1 Proposals must be submitted physically to our PSETA offices.

14.2 Submission of all applicable documents as indicated below:

• Certified copy of doctor’s certification with medical practice number.
• Certified copies of the director’s ID’s document( in order claim points for

disability as per SBD 6.1)

• Certified copy of BB-BEE certificate or sworn affidavit

• Valid Tax compliance status (TCS) PIN or proof of exemption from SARS;

• Copy of the registration document of the organisation (CIPC);

• Copy of the Central Supplier Database registration.

15 important mandatory information for bidders

15.1 All Standard Bidding documents (SBD) documents must be completed and

signed.

• SBD 1 (All sections must be fully completed)
• SBD 4 (All sections must be fully completed)
• SBD 6.1(All sections must be fully completed)
• Proof of registration on Central Supplier Database.
• General Conditions of Contract (All pages must be signed or initialled)

NB: Please note that failure to submit documents requested on section 15.1 will render

the proposal disqualified.

Digitally signed

by Vivian Selauli Vivian

Date:

2026.08.19 Selauli 18:07:04 +02'00'

• 13 -

No specific requirements found

Tax compliance status (TCS) PIN or proof of exemption from SARS

Central Supplier Database registration

Central Supplier Database

1. Qualifications The proposed engagement to consist

professional qualifications shall be an 3 = At least 3 members of the proposed engagement team (including the

Qualifications should be attached. (CIA and CA(SA) /

disability as per SBD 6.1)

• Valid Tax compliance status (TCS) PIN or proof of exemption from SARS;
• Copy of the Central Supplier Database registration.
• SBD 1 (All sections must be fully completed)
• SBD 4 (All sections must be fully completed)
• SBD 6.1(All sections must be fully completed)
• Proof of registration on Central Supplier Database.

NB: Please note that failure to submit documents requested on section 15.1 will render

B-BBEE Details: be undertaken, a clear work plan, and curriculum vitae of the expert(s) as

well as reference letters to support experience. The proposal must be concise

and straight to the point.

12. Retention of records

12.1 All the information derived and produced during the implementation, licensing,

training as well as maintenance and support of the data analytics solution will

remain the property of the PSETA.

13 proposal evaluation and appointment of service provider

13.1 The proposals will be evaluated on the 80/20 principle with 80 points being allocated

for price and 20 points allocated for specific goals once the minimum functionality

criteria are met. The evaluation will be based on:

Phase 1: functionality evaluation

Bids must meet the minimum eligibility criteria in respect of functionality of 75 points out of 100

points that will be awarded for functionality before they are considered further. Any bid that

does not meet the minimum eligibility threshold will be automatically disqualified.

Below is the applicable functionality criteria for the bid:

• 6 -

Weightdomain evaluation method criteria

1. Qualifications The proposed engagement to consist

of the of at least 3 resources, inclusive of 5 = 5 or more members of the proposed engagement team (including the 20

proposed team the Audit Director / Partner, who are Audit Director / Partner) collectively possess the required certifications

(20) professionally certified as CIA (CIA and CA(SA) / ACCA / RGA).

(mandatory for atleast 1 team

member) and a CA(SA) / ACCA / 4 = 4 members of the proposed engagement team (including the Audit

RGA. Director / Partner) collectively possess the required certifications (CIA

and CA(SA) / ACCA / RGA).

(More than 3 resources with listed

professional qualifications shall b

13 proposal evaluation and appointment of service provider

13.1 The proposals will be evaluated on the 80/20 principle with 80 points being allocated

for price and 20 points allocated for specific goals once the minimum functionality

criteria are met. The evaluation will be based on

Phase 1: functionality evaluation

Bids must meet the minimum eligibility criteria in respect of functionality of 75 points out of 100

points that will be awarded for functionality before they are considered further. Any bid that

Below is the applicable functionality criteria for the bid

Weightdomain evaluation method criteria

12. Project Close Out Quality Assured Audit File – 30 November 2026 PSETA Internal Audit

on the functionality criteria in 13 below to be considered.

• Programme 4: Quality Assurance

audit engagements i.e. evaluation of