NGO Audit, Foundations and Civil Society Organizations in Moldova

Independent Financial Audit for Non-Profit Organizations and International Grants

LexBridge Audit provides specialized non-profit audit services in the Republic of Moldova, including NGOs, foundations, associations, and other non-profit organizations managing international grants, donations, and public funds.

Services are focused on independent financial assurance, donor compliance, and the assessment of the proper and eligible use of grant funds.

Audit Services

We perform:
✔ independent financial audit
✔ international grant audit
✔ agreed-upon procedures (ISRS 4400 Revised)
✔ other assurance engagements

in accordance with ISA 700, ISA 800, ISA 805, ISAE 3000, and ISRS 4400 (Revised).

International Experience

Our portfolio includes projects funded by the European Union, USAID, UNDP, UNICEF, UN Women, Sida, GIZ, as well as embassies and international foundations.

NGO AUDIT

NGOs implementing internationally funded projects must demonstrate financial transparency, accountability, and compliance with donor requirements.

Audit services include:

evaluation of financial statements
verification of eligible costs
analysis of budget vs actual execution
testing of internal control systems
compliance with grant agreements

Audit deliverables

The independent financial audit provides assurance regarding:

accuracy of financial reporting

proper and eligible use of grant funds

compliance with international auditing standards (ISA / ISAE / ISRS)

AML/CFT and Fraud Risk

We apply AML/CFT procedures across all audit engagements to strengthen financial integrity and mitigate fraud and compliance risks.

✔ international sanctions screening

✔ due diligence on partners and counterparties

✔ assessment of fraud risk

✔ analysis of financial transactions

✔ verification of conflicts of interest

These procedures enhance financial integrity and ensure the protection of funds.

Why Audit Is Important

The audit provides:

financial transparency

donor compliance

reduced risk of financial corrections

improved governance

increased donor confidence

access to new international grants

Risks of Not Having an Audit

ineligible expenditures

loss of grant funding

financial corrections imposed by donors

weaknesses in internal control systems

loss of credibility and reputation

restricted access to future funding opportunities

Management Letter

The document includes:

key audit findings

identified internal control deficiencies

assessment of financial risks

recommendations for improvement

corrective action plan for remediation

Why do non-profit organizations choose LexBridge Audit?

Audit engagements conducted in accordance with International Standards on Auditing (ISA)
A quality management system in accordance with ISQM 1
Certified auditors, including specialists in AML/CFT
Risk-based audit approach
Expertise in auditing non-profit organizations and projects funded by the European Union and other international donors
Audit reports and related professional documentation in Romanian and English
Management Letter with practical recommendations for strengthening internal control
Independence, objectivity, and professional confidentiality
Continuous and structured communication with management throughout the audit engagement
Strict compliance with deadlines and contractual commitments
Compliance with international donor requirements and funding conditions
Recommendations focused on strengthening governance, risk management, and internal control

Team LexBridge Audit

A specialized team in financial audit, including NGO audit, foundation audit, civil society organization audit, international grant audit, internal control, and AML/CFT compliance.

All audit engagements are performed in accordance with:
ISA 700, ISA 800, ISA 805, ISAE 3000, and ISRS 4400 (Revised).

👉 Donor confidence starts with high-quality independent audit assurance.

LexBridge Audit Team

Request an Audit Proposal

LexBridge Audit provides independent financial audit services for the non-profit sector and internationally funded projects.

Echipa include:

proposal within 24 hours
compliance with international auditing standards (ISA / ISAE / ISRS)
experience with EU, USAID, and UN grants
risk-based audit approach

Request an Audit Proposal

FAQ – NGO Audit, Foundations and Civil Society Organizations in Moldova

What is an audit of NGOs, foundations, and civil society organizations?

An independent financial audit is the examination of financial statements, grant utilization, and compliance with funding conditions by NGOs, foundations, associations, and Civil Society Organizations (CSOs). It provides assurance regarding transparency, compliance, and donor reporting credibility.

Which organizations can benefit from audit services?

LexBridge Audit provides professional audit services for NGOs, foundations, associations, Civil Society Organizations (CSOs), as well as internationally funded projects and grant programs.

Which international donors require independent audit?

Depending on the funding agreement, audit may be required by the European Union (EU Grants), USAID, UNDP, UNICEF, UN Women, Sida, GIZ, as well as embassies and international foundations, which require independent verification of fund utilization and compliance.

Which professional standards apply to non-profit audits?

Audit engagements are performed in accordance with International Standards on Auditing and Assurance (ISA, ISAE, ISRS), including ISA 700, ISA 800, ISA 805, ISAE 3000, and ISRS 4400 (Revised), depending on the nature of the engagement and donor requirements.

When is an international grant audit mandatory?

An audit is mandatory when required by the grant agreement, donor guidelines, or when explicitly requested to confirm proper, eligible, and compliant use of grant funds.

What does an auditor verify in an NGO or foundation audit?

The auditor examines eligible costs, financial reporting, supporting documentation, internal control systems, compliance with grant agreements, and proper management of grant funds in line with donor requirements.

What is ISRS 4400 (Revised)

ISRS 4400 (Revised) is an international standard for Agreed-Upon Procedures (AUP) engagements, used to perform specific verification procedures on grants and projects without expressing an audit opinion, based on agreed objectives.

What is the role of AML/CFT in non-profit audits?

AML/CFT procedures are designed to mitigate financial crime risks, including money laundering, terrorist financing, and fraud risks, through assessment of risk exposure, financial transactions, counterparties, and compliance controls applicable to funded projects.

NGO / Foundations / Civil Society Organizations Audit

Proposal within 24 hours

Request a Proposal

📩 Contact us for a tailored audit proposal adapted to your project and donor requirements.

LexBridge Audit is officially registered in the State Register of Audit Organizations of the Republic of Moldova under registration number 2507147. This status attests to our high level of professionalism, full compliance with applicable legislation, and commitment to international standards of audit, transparency, and legal reliability

AML/CFT Certification

Auditors of LexBridge Audit hold professional certifications in the field of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT), obtained through professional training and certification programs organized by the Anti-Money Laundering and Countering the Financing of Terrorism Service (SPCSB), in line with international standards and best practices set by FATF/GAFI. LexBridge Audit expertise covers audit engagements in regulated sectors and environments with high compliance requirements, including financial audit, audit of non-profit organizations (NGOs), as well as audits of projects funded through international grants, external funding, and European Union programs.

LexBridge Audit – NGO Audit in Moldova | Foundations | Civil Society Organizations | EU Grants, USAID, UNDP

AuditONG.md is part of the LexBridge Audit ecosystem, specializing in NGO audit, foundation audit, Civil Society Organization (CSO) audit, and non-profit audit services in the Republic of Moldova.

We provide independent financial audit and international grant audit services for projects funded by the European Union (EU Grants), USAID, UNDP, the United Nations (UN), UNICEF, and Sida, in accordance with ISA, ISAE 3000, and ISRS 4400 (Revised).

Our services include verification of eligible costs, grant compliance audits, internal control assessments, and sub-grant audits, delivering independent audit reports that meet the reporting requirements of international donors and funding agencies.

All audit engagements are performed in accordance with International Standards on Auditing (ISA) and AML/CFT requirements, with a focus on mitigating the risks of fraud, non-compliance, and the misuse of grant funds.

👉 Independent Financial Audit for Internationally Funded Projects in the Republic of Moldova

View International Grant Audit → AuditGranturi.md