Internal Auditor

Overview
About this role
LEAD Enterprise Support Company Limited is a foremost Human Resources Solutions organization with many years of cumulative experience and expertise, prolific in Outsourcing, Recruitment, Head hunting and HR Advisory. A multi-sectorial servicing company with landmark service deliverables to clients in varied industries, it is recruiting to fill the position below.
Description
The Internal Auditor ensures that all financial, operational, and regulatory processes within the HMO comply with the National Health Insurance Authority (NHIA) Act, internal policies, and industry standards. The role involves conducting routine audits, identifying risks, preventing fraud, improving internal controls, and ensuring that provider claims, enrollee management processes, and financial transactions are accurate, transparent, and compliant.
Responsibilities

• Conduct periodic audits of all financial transactions, including premiums, capitation, claims, and provider payments.
• Review financial statements and accounting systems for accuracy and compliance with standards.
• Verify revenue inflows, expenditures, reconciliations, and budget performance.
• Ensure strict compliance with the NHIA Act, 2022, NHIA guidelines, and HMO regulatory obligations.
• Audit hospital/healthcare provider claims to detect fraud, abuse, and irregularities.
• Review pre-authorizations, case management records, and enrollee utilization patterns.
• Identify operational, financial, and compliance risks and recommend mitigation strategies.
• Conduct fraud-risk assessments, investigations, and spot checks at hospitals, enrollee offices, corporate clients, and field teams.
• Audit internal departments (IT, Provider Relations, Call Center, Enrolment, Underwriting, Finance) for process efficiency.
• Prepare audit reports detailing findings and recommendations, present outcomes to management, and follow up on implementation.
  

Requirements

• Bachelor's Degree in Accounting, Finance, Economics, Business Administration, or a related field.
• Professional qualifications: ICAN, ACCA, CISA, CIA, or CRMA (completed or in-progress).
• Minimum of 8 years audit experience, preferably in HMO/Health Insurance, Healthcare/Provider Audit, or Financial Services/Insurance.
• Strong knowledge of NHIA regulations and HMO operations is an advantage.
• Strong analytical, investigative, and internal-control skills.
• Proficiency in MS Excel, audit software, and accounting tools.
• Strong reporting, communication, and presentation skills.
• High level of integrity, confidentiality, and professionalism.
  

Additional Information

• Competitive salary.
• Health insurance coverage.
• Professional development opportunities and audit training.
• Transport allowance or field work benefits (where applicable).
• Performance-based bonuses.
• Application closing date: 31st October, 2026.

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