Internal Audit & Controls Officer

Responsibilities:

Inventory & Stock Movement Audits (Farm + Outlet):

• Conduct scheduled and surprise inventory counts for: piggery feed and medications, greenhouse inputs (seeds, fertilisers, chemicals), harvested produce stock (Kwall and Jos outlet), packaging materials and consumables
• Verify stock movement records: Kwall dispatch/transfer logs, Jos receiving logs, outlet stock ledger
• Confirm that: stock movements are authorised, stock movements are properly documented, and physical stock matches recorded stock

Dispatch Integrity Verification (Anti-Diversion Controls):

• Test dispatch transactions for compliance with “No invoice, no dispatch”
• Review dispatch packs for completeness: sales order, invoice, picking list, dispatch note, gate exit log, seal records (where applicable), proof of delivery (POD)
• Perform random verification calls to customers to confirm: quantities delivered, delivery dates and conditions, and whether any “side agreements” were proposed

Procurement & Vendor Fraud Checks:

• Perform quote authenticity checks: confirm supplier quotes are genuine and not fabricated, validate supplier contact details, verify supplier legitimacy (address, registration, references where possible)
• Review procurement compliance: minimum quote requirements met, approvals completed before PO issuance, goods received match PO and invoice
• Verify bank detail changes: ensure call-back verification was performed, confirm approvals were documented

Sales, Pricing & Discount Compliance Audits:

• ● Review sales transactions for: compliance with approved price lists, correct invoicing before stock release, correct discount approvals and documentation
• ● Identify margin leakage patterns such as: repeated discounts to same customer, selling below floor price, unexplained price overrides
• ● Report violations immediately to owners

Credit Sales & Bad Debt Prevention Checks:

• Review customer onboarding and credit approvals: confirm credit limits are documented and approved, confirm blocked customers are not supplied
• Test receivables controls: identify customers consistently overdue, flag sales staff attempting to bypass credit controls

Security & Access Control Audits:

• Audit compliance with restricted area controls: feed stores, medication/chemical stores, greenhouse inputs storage, loading/dispatch zones
• Verify gate controls: vehicle entry/exit logs, visitor logs, after-hours access records
• Work with security to identify and close physical vulnerabilities

Investigations & Corrective Action Management:

• Lead investigations into variances, losses, and suspected misconduct
• Collect and preserve evidence: photos/videos where available, documents and logs, staff statements/interviews
• Issue corrective action plans with deadlines and track closure
• Maintain an “Exception Register” and ensure repeat issues are escalated

Daily Work Structure (8-hour expectation):

• 1–2 hours: review daily reports and identify anomalies (variances, missing PODs, unusual discounts) 
• 2 hours: verification calls (suppliers/customers) and document testing 
• 2–3 hours: physical spot checks at outlet or farm (planned or surprise)
• 1 hour: investigation follow-ups and corrective action tracking
• 1 hour: daily audit report submission to Owners/GMD 

Key Deliverables (What must be produced):

• Daily: Daily Exceptions & Irregularities Summary (to Owners/GMD) 
• Weekly: Audit Findings Report (inventory, dispatch, pricing, procurement compliance), Variance Trend Summary (farm + outlet), and Corrective Action Closure Tracker 
• Monthly: Internal Control Health Scorecard, Fraud Risk Register Update, and Process Improvement Recommendations 

Key KPIs (Measured Weekly/Monthly):

• Audit coverage completion rate: ≥ 95%
• Verified POD compliance rate: ≥ 98%
• Inventory variance detection turnaround time: same day
• Exception closure rate within deadline: ≥ 90%
• Repeat incident rate: declining month-on-month
• Compliance breach escalation time: immediate (within 2 hours)

Integrity & Non-Negotiables:

• Must maintain independence from site staff and suppliers
• Must not accept gifts, favours, or “settlements”
• Must escalate suspicious patterns immediately
• Must be comfortable enforcing rules even when challenged

Requirements:

• HND/BSc in Accounting, Finance, Business Administration or related field
• Minimum 3–7 years of experience in internal audit, controls, or compliance
• Strong experience auditing inventory-heavy operations (agribusiness, FMCG, manufacturing, retail distribution)
• Ability to conduct investigations, verification calls, and surprise audits professionally
• Strong documentation and report-writing discipline

Preferred Attributes:

• High attention to detail and strong professional scepticism
• Courage and firmness under pressure
• Strong Excel skills and ability to analyse trends
• Willingness to travel to the Kwall site regularly

Location: Jos, Plateau State (preferred) — with frequent travel to Kwall farm site 

Note:  Applicants may be required to undergo background checks, reference checks, and integrity screening.