Internal Auditor

Purpose of the job

To assist in the execution of internal audits by performing detailed testing, data collection, document review and preliminary analysis, thereby supporting the Audit & Inspection function in evaluating internal controls, risk management, and compliance across the organization.

Key Result Areas & Responsibilities:

Audit Execution and Testing

• Execute assigned audit procedures under the supervision of the Audit & inspection lead, including transaction testing, document verification and physical asset counts.
• Collect and analyze audit evidence to assess the effectiveness of internal controls and identify control deficiencies or instances of non –compliance.
• Perform reconciliations of financial and operational data, investigating discrepancies and reporting findings.
• Assist in special investigations, fraud examinations, or compliance reviews as directed.

Documentation and Working Papers

• Prepare clear, organized, and complete audit working papers in accordance with internal audit standards, ensuring all evidence is properly referenced and supportable.
• Document audit procedures performed, finding identified, and recommendations suggested in a timely manner.
• Maintain confidentiality and secure handling of all audit documentation and sensitive company information.
• Assist in maintaining the audit file archive, both electronic and physical.

Preliminary Analysis and Risk identification

• Assist in gathering preliminary data and conducting risk assessments for individual audit assignments.
• Analyze processes, policies, and transaction flows to identify potential control weakness or inefficiencies.
• Support the Audit & inspection lead in development audit programs and sampling methodologies.
• Identify and escalate unusual transactions, red flags, or potential fraud indicators promptly.

Follow- up and monitoring

• Track the status of previously reported audit findings and follow up with process owners on the implementation of corrective actions.
• Perform follow-up testing to verify that management has effectively addressed audit recommendations.
• Maintain a log of open audit issues and provide regular updates to the audit & inspection lead
• Assist in preparing draft follow- up reports for review.

Compliance and process improvement

• Verify compliance with Ethiopian laws, regulations, company policies, and contractual terms during audit assignments.
• Identify opportunities for operational efficiency and cost savings during audit fieldwork.
• Support the audit & inspection lead in conducting pre-implementation reviews of new systems or processes.
• Participate in compliance testing for regulatory requirements (e.g. tax, labor, industry- specific rules).