Junior Auditor

• Develop and implement a risk-based annual internal audit plan covering all hotel departments.
• Conduct risk assessments to identify high-risk operational and financial areas.
• Align audit activities with business objectives and management priorities.
• Obtain approval for the annual audit plan from the Chairman or Audit Committee.

Financial & Operational Audits:

• Audit financial transactions, revenue, payroll, petty cash, accounts payable, and receivable.
• Review income audit reports, cashiering procedures, and night audit reconciliations.
• Audit Food & Beverage controls, purchasing, receiving, and inventory management.
• Verify the completeness and accuracy of all hotel revenue streams and financial records.

Internal Controls & Compliance:

• Evaluate the effectiveness of internal controls across all departments.
• Review compliance with company policies, SOPs, delegated authority limits, and regulatory requirements.
• Assess segregation of duties and identify control weaknesses.
• Monitor compliance with tax regulations, labour laws, data protection requirements, and statutory obligations.

Fraud Prevention & Investigations:

• Conduct investigations into suspected fraud, theft, financial irregularities, and policy violations.
• Perform surprise cash counts, stock counts, and operational spot checks.
• Recommend preventive controls that reduce fraud risk and operational losses.
• Maintain strict confidentiality throughout all investigations.

Audit Reporting & Follow-Up:

• Prepare detailed audit reports with findings, risk ratings, and actionable recommendations.
• Present audit findings to management and facilitate corrective action plans.
• Monitor implementation of agreed recommendations and conduct follow-up audits.
• Prepare quarterly audit summaries highlighting trends, outstanding issues, and control improvements.

Advisory & Continuous Improvement:

• Advise management on strengthening internal controls and operational processes.
• Recommend improvements that enhance efficiency, reduce waste, and protect revenue.
• Stay updated on auditing standards, hospitality risks, and regulatory developments.
• Support external auditors during statutory audits by providing required documentation and schedules.

Requirements:

• Bachelor's Degree in Accounting, Finance, Economics, or a related field.
• Minimum of 3–5 years of experience in Internal Audit, External Audit, or Financial Control.
• Strong knowledge of risk-based auditing and internal control frameworks.
• Good understanding of IFRS, Nigerian tax regulations, and statutory compliance.
• Advanced Microsoft Excel and report-writing skills.
• Professional certification such as ACA, ACCA, CIA, CPA, or equivalent.
• Hospitality or hotel audit experience.
• Experience working with ERP systems and hospitality management software.
• Knowledge of fraud detection and forensic audit techniques.
• Internal audit and risk assessment.
• Financial analysis and reporting.
• Internal controls evaluation.
• Fraud detection and investigation.
• Compliance and regulatory knowledge.
• Critical thinking and analytical skills.
• Excellent report writing and presentation.
• High integrity, confidentiality, and professional ethics.
• Strong attention to detail.
• Ability to work independently with minimal supervision.

Key Performance Indicators:

• Annual Audit Plan completion rate.
• Timely closure of high-risk audit findings.
• Number of fraud and control issues identified and resolved.
• Audit report turnaround time.
• Compliance with audit schedules.
• Reduction in recurring audit findings.
• Management satisfaction with audit recommendations.
• Zero compromise of audit independence.