Internal Auditor

Responsibilities:

Internal Audit & Assurance:

• Develop and execute the approved annual risk-based internal audit plan across all business units within the organization.
• Conduct financial, operational, compliance, and special audits to evaluate the effectiveness of governance, risk management, and internal control processes.
• Evaluate the adequacy, effectiveness, and efficiency of internal controls, policies, systems, and business processes.
• Perform audit testing through walkthroughs, document reviews, interviews, observations, sampling, data analytics, and substantive testing where applicable.
• Prepare comprehensive audit reports outlining observations, root causes, risk implications, and practical recommendations.
• Track, validate, and report on the implementation of agreed management action plans through periodic follow-up reviews.

Internal Controls:

• Assess the design, implementation, and operating effectiveness of financial and operational controls across the Group.
• Monitor the ongoing effectiveness of key internal controls and recommend enhancements where necessary.
• Evaluate segregation of duties, approval hierarchies, authorization limits, delegated authorities, and system access controls.
• Review preventive, detective, and corrective controls to ensure the safeguarding of company assets, information, and other resources.
• Identify control gaps and recommend practical improvements that strengthen the overall control environment.

Financial & Operational Reviews:

• Review cash management, revenue assurance, procurement, inventory management, payroll, fixed assets, receivables, payables, and payment processes.
• Conduct periodic verification of cash, inventory, fixed assets, and other company resources to confirm their existence, utilization, and safeguarding.
• Assess departmental compliance with approved Standard Operating Procedures (SOPs), financial policies, operational guidelines, and approved workflows.
• Conduct end-to-end reviews of business processes to identify inefficiencies, bottlenecks, duplication of effort, and control weaknesses.
• Evaluate departmental adherence to approved operational standards, service delivery requirements, and key performance indicators (KPIs).

Risk Management:

• Support the maintenance and periodic review of the Group Risk Register.
• Identify emerging financial, operational, strategic, compliance, information technology, and reputational risks that may impact the achievement of organizational objectives.
• Assess the adequacy and effectiveness of existing risk mitigation measures and recommend improvements where necessary.
• Escalate significant risk exposures, control deficiencies, and emerging risks to management in a timely manner.

Compliance & Governance:

• Review compliance with company policies, SOPs, delegated authorities, contractual obligations, statutory requirements, and applicable regulatory standards.
• Assess the adequacy and relevance of existing policies, procedures, and SOPs, recommending improvements where operational or control gaps are identified.
• Monitor compliance across departments and business units and report significant policy or regulatory breaches.
• Promote sound corporate governance, ethical business practices, accountability, and a strong culture of compliance throughout the Group.

Fraud Prevention & Investigations:

• Conduct fraud risk assessments to identify areas vulnerable to fraud, abuse, misconduct, or financial loss.
• Investigate suspected fraud, financial irregularities, policy violations, and other matters assigned by Management.
• Utilize data analytics, transaction reviews, and trend analysis to identify anomalies, unusual activities, and potential fraud indicators.
• Recommend measures to strengthen fraud prevention, detection, reporting, and response mechanisms.
• Maintain confidentiality and professionalism throughout all investigative activities.

Business Process Improvement & Advisory:

• Provide independent advisory support on the internal control implications of new initiatives, systems, projects, and operational changes.
• Review proposed process changes and provide recommendations to strengthen controls while maintaining operational efficiency.
• Recommend practical improvements that enhance governance, accountability, operational effectiveness, risk management, and financial stewardship.
• Collaborate with departmental leaders to foster a culture of compliance, accountability, continuous improvement, and operational excellence while maintaining audit independence.8. Audit
• Reporting & Continuous Monitoring
• Prepare monthly, quarterly, and ad hoc audit, risk, and internal control reports for Management.
• Maintain an audit issues tracker and monitor the timely resolution of audit findings and agreed corrective actions.
• Perform continuous monitoring of key business processes, financial transactions, and internal controls to identify emerging risks, recurring issues, and control failures.
• Maintain complete, accurate, and confidential audit working papers and supporting documentation in accordance with professional standards and company policies.
• Provide periodic updates to Management on the status of audit recommendations, key risks, and the overall effectiveness of the internal control environment.

Requirements:

• A minimum of a Bachelor's Degree in Accounting, Finance, Economics, Business Administration, or a related discipline. A Master's Degree is an added advantage. Must possess a professional accounting qualification such as ACA or ACCA. 
• Certified Internal Auditor (CIA) is preferred, while CISA, CFE, or CRMA certifications are an added advantage.
• A minimum of 4–7 years' progressive experience in Internal Audit, External Audit, Risk Management, Internal Controls, or Compliance, preferably within a multi-entity organization.
• Strong knowledge of risk-based auditing, internal control frameworks, corporate governance, enterprise risk management, fraud risk assessment, regulatory compliance, and financial reporting.
• Demonstrated ability to conduct financial, operational, compliance, and risk-based audits; evaluate business processes and internal controls; investigate irregularities; and develop practical, value-adding recommendations.
• Proficiency in Microsoft Excel and ERP/accounting systems, with experience using data analytics to identify trends, anomalies, control weaknesses, and operational risks.
• Excellent analytical, investigative, communication, and report-writing skills, with a high level of integrity, professional scepticism, sound judgement, confidentiality, and the ability to influence stakeholders while maintaining independence.