Internal Auditor

Internal Auditor

Job Purpose

Under the direction and management of the Senior Internal Auditor, the Internal Auditor is responsible for undertaking Internal Audit assessments of processes an systems of internal controls in accordance with applicable audit programme, plans, procedures and standards, as well as related legislation.

Key Outputs:

• Audits conducted
• Working papers prepared, reviewed and submitted
• Audit programmes and risk control assessments prepared
• Entrance and exit meetings notes prepared
• Pre-audits conducted
• Audit documentation secured
• Technical advice provided
• Biweekly performance reports prepared
• Individual work plans developed

Key Responsibility Areas:

1. Management Responsibilities

• Participates in the development of the branch’s Corporate/Operational Plans, Budget and Individual Work Plans;  
• Represents the Branch at meetings, conferences, workshops and seminars as assigned;
• Prepares reports and project documents as required; 
• Prepares and delivers Internal Audit presentations as needed;
• Supports and maintains customer service principles, standards and measurements. 

 B.     Technical/Professional Responsibilities

• Prepares audit programmes and control assessment for each audit;
• Prepares audit reports for assignments with intermediate to advanced complexities;
• Applies knowledge of the principles, procedures and practices of accounting, financial records/record keeping and general audit practices to the audit process;
• Evaluates whether the systems of internal control are in conformance with stipulated guidelines and regulations;
• Ensures compliance with the FAA Act (Financial Instructions), Audit Standards and Departmental Rules and Regulations;
• Conducts Audits according to approved work plans, requirements of quality assurance and schedules;
• Ensures adherence to all applicable functional and professional standards, including applicable legislation;
• Conducts pre-audit functions and activities involving the assessment of leave calculations, performance management, resignations, gratuity payments, etc.;
• Identifies and communicates issues raised, offer recommended solutions relevant to business and risk;
• Ensures that Audit conclusions are evidenced-based and a complete understanding of the process, circumstances and risk;
• Maintains effective working relations with internal and external stakeholders and clients ensuring that service delivery is consistently at a high standard;
• Prepares working papers and draft audit reports for review by the Senior Internal Auditor/CAE;
• Prepares and presents reports on any deviations and or departure from the approved system; and recommend changes to realize a more effective internal control system;
• Secures and maintains confidentiality of audit working papers and related documentation and reports; 
• Attend related meetings to present audit findings and results as required;
• Keeps abreast of emerging audit principles, procedures and practices/guidelines to ensure adherence to international standards and competitiveness.

 C.     Human Resource Responsibilities

• Contributes to and maintains a system that fosters a culture of teamwork, employee empowerment and commitment to the Branch’s and organization’s goals;
• Assists with the preparation and conducts presentations on role of Branch for the Orientation and Onboarding programme.

 D.     Other Responsibilities

• The incumbent may from time to time be assigned duties not specifically outlined within the job description but are within the capacity, qualifications and experience normally expected from a person occupying this position.

Authority

• The position incumbent is authorized to:
• Access all records, books and documents relevant to the internal audit functions;
• Prepares working papers and draft audit reports;
• Engages a range of related stakeholders both internally and externally.

Performance Standards:

• Audits conducted in keeping with industry standards, GOJ guidelines and timeframes;
• Working papers completed, reviewed and submitted in accordance with agreed standards and timeframes;
• Audit programmes and risk control assessment prepared based on audit standards and agreed timeframes;
• Comprehensive audit reports prepared in accordance with the GOJ audit guidelines and submitted to the supervisor for review within established timeframes
• Pre-audits conducted in keeping with professional standards and timeframes;
• Audit documentation kept secured in accordance with Records and Information Management Policies and Guidelines;
• Technical advice provided are evidence-based and timely;
• Monthly performance reports are prepared in accordance with agreed format, are accurate and submitted on time;
• Individual Work Plans developed in conformity to established standards and within agreed timeframes;
• Confidentiality, integrity and professionalism displayed in the delivery of duties and interaction with staff.

Internal and External Contacts 

(i)           Internal Contacts

(ii)          External Contacts (required for the achievement of the position's objectives)

Working Conditions

• Work will be conducted in an office outfitted with standard office equipment and specialized software.  The environment is fast paced with on-going interactions with critical stakeholders and meeting tight deadlines which will result in high degrees of pressure, on occasions. Will be required to travel locally to conduct audits.

Required Competencies

• Good knowledge of Audit Principles and Techniques;
• Good knowledge of the Government of Jamaica’s Accounting and Audit standards.
• Good knowledge of Accounting Principles and Practices;
• An awareness of GOJ ICT systems;
• Knowledge of the GOJ Financial Administration and Audit Act and the Financial Instructions;
• Knowledge of programme/system/policy monitoring and evaluation frameworks;
• Strong ability to synthesize multiple ideas and complex information into a coherent summary, as in reports and briefing notes;
• Good verbal and written communication skills, with the ability to deliver presentation with tact, clarity, enthusiasm and accuracy to widely varied audiences;
• A high level of initiative and self-motivation;
• Demonstrated interpersonal and negotiation skills;
• Aptitude for developing and maintaining collaborative relations with team members both within and outside the Agency;
• Familiarity with procedures, policies and legislation governing the machinery of government;
• Knowledge of the Government processes, including policy development, financial planning, performance management systems and basic theories, principles and methods of analysis;
• Knowledge of computerized systems and software, with an emphasis on the MS Office suite and projects.

Minimum Required Education and Experience

• Bachelor’s degree in finance, Accounting, Management Studies, Public Sector Management, Public/Business Administration, or a related discipline, OR Association of Certified Chartered Accountant (ACCA) Level 2;
• Two (2) years’ auditing experience in private or public sector.

OR

• Associate of Science Degree in Accounting from the Management Institute for National Development along with the completion of the revised certificate in Government Accounting Course/AAT Level 3/CAT Level 3;
• Three (3) years’ auditing experience in private or public sector.

OR    

• NVQJ Level 5 in Auditing, Finance, Accounting, Management Studies or related discipline;
• Three (3) years’ experience in an Auditing environment.