The Assignment is based on the Framework Agreement and the Terms of Reference (ToR) between the Swedish International Development Cooperation Agency (Sida) and KPMG. According to Sida’s Contribution Management Rule, a risk analysis of a funding partner must be conducted during the assessment phase or during the agreement period. One part of this analysis consists of reviewing the internal management and control systems of the agreement partner. As a result, KPMG has been engaged to perform a review of internal management and control of IBON International FoundationInc. Manila (hereafter referred to as ‘IBON’).