Responsible to: Deputy Head of Internal Audit Department

 Position Summary

Perform as managerial level in internal auditing work by maintaining all organizational and professional ethical standard and work independently. The role will directly responsible for field and back-office auditing, and also assist staffs, and providing good recommendations to development of the annual internal audit plan; all with emphasis on a risk-based approach designed to assist management in the attainment of their objectives. Provide training, coaching and supervision to internal audit staffs.

Duties and Responsibilities 

• Support the Unit Manager and (deputy) head of internal audit in developing risk-based audit plans for branches or departments based on previous audit reports, evaluations, and management guidance.
• Aid in investigating suspected fraudulent activities within SPNM and conduct special audit assignments as requested, reporting findings to management and the board.
• Review system loan listing reports and select samples to check customer CID files and loan documents using various sampling techniques outlined in the internal audit policy.
• Visit customers’ houses based on branch daily action plans and audit findings to interview customers and observe branch management performance.
• Review general ledger and trial balance of branches monthly, selecting samples to check cash disbursement vouchers, cash receipt vouchers, and journal vouchers using sampling techniques.
• Coordinate in audit efforts with other units of the internal audit department.
• Contribute to developing audit objectives, plans, and scope consistent with department charter, business objectives, and audit committee priorities.
• Support in scheduling audits, determining necessary resources, and ensuring the approved audit plan is executed efficiently.
• Communicating with those who need to know about audits and interfacing with personnel throughout the organization, particularly those being audited, to resolve audit issues and achieve the desired improvement actions.
• Direct involve and participate in actual fieldworks at branch audit from time to time to ensure quality of work are procedures.
• Assist in supervising audits, reviewing work performed, and keeping managers informed of audit progress.
• Support in evaluating auditor performance, providing on-the-job training, and counseling to enhance skills and knowledge.
• Developing and maintaining productivity, staff, and management relationships through individual contacts and group meetings.
• Assist in reviewing and editing branch audit reports, providing recommendations for improvement actions.
• Presenting and communicate audit finding at the audit and drafting local manager responses in the audit report.
• Resolve issues and staff questions during audits to ensure efficiency and effectiveness of operations.
• Performing other related work as assigned.

Qualifications:

• Master or Bachelor degree in accounting/business administration/Economics or related field.
• Professional certification such as CPA/CIA/ACCA/CIMA is preferred.
• Minimum 3-year experiences in internal audit/external audit/operation/ accounting in Microfinance sector including 1 year in supervising capacity.
• Knowledge in applying internal auditing and accounting principles and practices, and management principal and preferred business practices.
• Familiarity with ethical standards and fraud indicators.
• Strong negotiation and problem solving.
• Ability to establish and maintain harmonious working relationships with customers, co-workers, staff, and external contacts, and work effectively in a professional team environment.
• Good in English, writing and reading.