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الوصف الوظيفي

1. Role Objective
   

To lead, direct and manage the internal audit function of the company by scheduling internal audits in the operational, financial, information systems areas and presenting the findings to the audit committee to ensure that the BOD and the management is made aware of process, policy and system risks and implementation gaps and the resources of the department are utilised efficiently. This includes providing independent examinations, consultancy, evaluations, recommendations and comments on areas and activities reviewed.

1. Duties and Responsibilities
   

Functional Strategy

1. Develop the internal audit strategy for the company in line with internal audit trends and legal stipulations, corporate governance and business plan/objective set by the management.
   
2. Design and develop internal audit cycle for the company and review audit strategy/cycle deployment and make required changes to ensure that there is a defined audit strategy which is implemented.
   
3. Review and present to the Audit Committee, the audit universe representing the potential range of all audit activities comprising of a number of auditable areas (strategic, operational, financial, information technology and compliance).
   
4. Establish and maintain a quality assurance program to evaluate the operations of the internal audit department and to ensure that the audit work conforms to the Institute of Internal Auditors Professional Practice Framework.
   
5. Design and develop a risk-based audit planning process to identify and assess the risks to which the company is exposed and rank them for priority in the context of the audit objectives.
   

Audit Plan

1. Present the annual audit plan to the Audit Committee for approval and ensure it is implemented.
   
2. Oversee the process of preparation of annual audit plan to ensure the audit is adequately covered considering the risk exposure, significance, and the quality of internal control environments that exist to mitigate risks.
   
3. Plan, supervise and participate in preparing the detailed audit plan for assigned functional areas in accordance with the planning schedule to ensure operational compliance being followed throughout the company and all policies and guidelines are adhered to the highest standard.
   
4. Prepare a detailed schedule for the audit of different locations, divisions and section in the operational, information systems and financial domains to ensure that there is a defined audit plan in place.
   
5. Maintain departmental audit schedules track the progress of audit project in the audit documentation tool and periodically provide information on the status and results of the annual audit plan.
   

Audit Operations

1. Review and approve the key audit programmes to ensure significant risks are adequately covered.
   
2. Provide high-level input to ensure the audit is adequately covered considering the risk exposure, significance, and the quality of internal control environments that exist to mitigate risks.
   
3. Plan and participate in internal audits that involve high risk and high visibility to ensure that high risk areas are audited thoroughly.
   
4. Review of IT General controls and Application controls to ensure risks are identified and appropriate audit procedures are applied to each engagement. Directly participate in a “hand on” manner in internal audit projects as required.
   
5. Conduct the audits as per audit program and perform substantive and analytical audit procedures.
   
6. Oversee operational, financial and out-station audits to ensure audits are carried out as per audit plan and in line with International Standards for the Professional Practice of Internal Auditing (“ISPPIA”).
   
7. Review audit reports prepared by subordinates to ensure quality standards are met.
   
8. Prepare summary of significant findings for the audit committee highlighting high risk areas.
   
9. Participate in meetings with auditees to discuss areas of concerns / findings from the audit.
   
10. Review and modify audit reports, communicate results to inform the Audit Committee and management on the effectiveness and efficiency of the company’s IT control environment.
    
11. Lead fraud investigations based on audit findings and/or as requested by Management.
    
12. Participate in the preparation and performance of special audit studies to identify discrepancies in the function and/ or department undertaken for auditing in order to provide recommendation for remedial actions.
    
13. Represent the Internal Audit Department in meetings and various committees.
    
14. Test the design, implementation and operating effectiveness of the identified controls and prepare / update inherent, control and combined risk assessments for identified significant transactions.
    

Audit Liaison

1. Coordinate with other department heads and line managers to ensure that the information required for the internal audit is accurately provided
   
2. Coordinate with other department heads on the follow-up actions to be taken on the audit findings to ensure timely completion of follow-up actions
   
3. Coordinate with external auditors to identify areas where assistance is needed
   
4. Coordinate and follow up systems implementation with all user departments to ensure efficient and effective implementation of the system.
   

Corporate Governance

1. Review the compliance with law, regulations and ethical standards to ensure that there are no conflicts of interest
   
2. Ensure that the corporate governance manual is up-to-date.
   

Consultancy

1. Provide consultancy services to top Management for:
   

1. 1. Implementation of new projects.
      
   2. Process re-engineering.
      
   3. Review of policies and procedures manuals.
      
   4. Other ad-hoc assignments as requested by Management from time to time.
      

Continuous Improvement

1. Ensure that a process of continuous review and improvement is inherent throughout the department.
   
2. Draw on knowledge of best practice, advances in technology, and relevant research to develop an informed view of opportunities and challenges.
   
3. Design and develop a continuous monitoring process to minimise risks and facilitate early detection and prevention of errors/frauds.
   

Risk Management

1. Identify and perform risk assessment process to ensure and prioritize audit assignments for the year and update the Risk register periodically
   
2. Monitor continuously to identify inherent risks without controls and evaluate potential risks in order to proactively mitigate the risk or arrive at recuperate solution for uncontrollable business risks.
   

Outstation Audit

1. Plan, conduct and oversee Operational audit for outstations to ensure their compliance with the auditing process and adherence to the risk management policies and procedures.
   
2. Alert the outstations accountable person on discrepancies found during audit findings and follow-up to completion until operational discrepancies are resolved.
   
3. Analyse the business risk during out station audits and ensure that proper system has been implemented to identify and react to such risk.
   

Corporate Auditing

1. Plan and conduct Operational audit relating to interlining, revenue & sales and all reconciliations audit to ensure all functional and operational areas are assigned in accordance with risk management audit policies and procedures.
   
2. Oversee audit operations of all Departments to ensure their compliance and adherence to systems, policies and procedures as prescribed in the guidelines being followed in the company.
   

Policies & Procedures

1. Coordinate with user departments to understand the operations and prepare their operational policies and procedures to be followed along with technical regulations dictated by regulatory authorities to ensure compliance of corporate policies and procedures with governing authorities.
   
2. On a regular basis, review existing Terms of Reference, Policies, Procedures, Systems and  Guidelines to ensure that they are kept up to date or update them accordingly in line with the business. 
   

Audit Report & Evaluation

1. Document the working papers and index as per the IA department policy & practice in line with International Standards for the Professional Practice of Internal Auditing (“ISPPIA”).
   
2. Produce clear and detailed reports, which provide an independent review of stake holder’s internal control systems