Internal Auditor

Position Summary

The Internal Auditor is responsible for providing independent, objective assurance and advisory services designed to improve organizational operations. The position evaluates and strengthens the effectiveness of risk management, internal control systems, governance processes, compliance mechanisms, and financial and operational performance.

The Internal Auditor will conduct audits of financial, operational, procurement, human resources, logistics, asset management, grants management, and programmatic activities to ensure compliance with organizational policies, donor regulations, contractual obligations, and applicable laws.

Key Responsibilities

1. Internal Audit Planning

• Develop annual risk-based internal audit plans.
• Conduct organizational risk assessments and prioritize audit engagements.
• Prepare audit schedules and audit programs.
• Ensure audit activities align with international auditing standards.

2. Financial Audits

• Review accounting records and financial transactions.
• Verify accuracy and completeness of financial reports.
• Assess adequacy of financial controls.
• Review cash management procedures.
• Examine bank reconciliations and supporting documentation.
• Assess budget utilization and financial compliance.

3. Operational Audits

• Evaluate efficiency, effectiveness, and economy of operations.
• Review project implementation processes.
• Assess resource utilization and value for money.
• Identify operational inefficiencies and recommend improvements.

4. Compliance Audits

• Assess compliance with:
• YAAR policies and procedures
• HR Manual
• Finance Manual
• Procurement Manual
• Asset Management Procedures
• Donor regulations and agreements
• Government regulations
• Verify implementation of management directives.

5. Procurement and Logistics Audits

• Review procurement files and documentation.
• Verify adherence to procurement thresholds and procedures.
• Assess vendor selection processes.
• Review contract management practices.
• Conduct inventory and warehouse audits.
• Verify physical existence of assets.

6. Human Resources Audits

• Review recruitment and selection procedures.
• Verify personnel file completeness.
• Assess payroll controls.
• Review attendance and leave management systems.
• Verify compliance with labor regulations and organizational policies.

7. Program and Project Audits

• Conduct audits of project activities.
• Verify achievement of project objectives.
• Assess compliance with donor requirements.
• Review project documentation and reporting.
• Validate field-level implementation.

8. Internal Control Assessment

• Evaluate adequacy and effectiveness of internal controls.
• Identify control weaknesses and gaps.
• Recommend corrective and preventive actions.
• Monitor implementation of control improvements.

9. Fraud Risk Management

• Identify fraud risks and vulnerabilities.
• Conduct investigations when assigned.
• Review allegations of misconduct and irregularities.
• Recommend fraud prevention measures.

10. Reporting

• Prepare audit reports with findings, risk ratings, recommendations, and management action plans.
• Present audit findings to senior management.
• Submit quarterly and annual audit reports.
• Track implementation of audit recommendations.

11. Advisory Services

• Provide technical advice on internal controls.
• Participate in policy review and development.
• Support management in strengthening governance and accountability systems.

Duties and Responsibilities Matrix

Area                                         Responsibility

Finance                                   Financial audits and compliance reviews

Procurement                            Procurement and contract audits

HR                                           HR compliance audits

Logistics                                  Inventory and asset audits

Programs                                 Project and field audits

Governance                             Internal control and risk assessment

Compliance                             Donor and policy compliance reviews

Fraud                                       Investigation and prevention activities