Job summary

The Internal Audit Manager is responsible for supporting and deputising the Director of Audit & Assurance in providing high-quality internal audit and fraud management services to TMEA at an the operational level which meet recognized international standards, and which adds value to TMEA. S/he will work closely with the corporate services, programme, and other teams to ensure efficient
support is given to enhance the governance, risk management and internal control environment and activities within TMEA.

In addition, s/he, in collaboration with Risk & Compliance, will promote and instill a culture of risk management & compliance throughout TMEA and its partners. Under the direction of the Director of Audit & Assurance, s/he will oversee adherence to internal policies and procedures, regulations and compliance with donor requirements, ensuring that any non-conformities are documented, investigated and resolved.

Roles and responsibilities

Corporate level responsibilities

• Apply the highest standards of controls and risk management practices and behaviours and embed
  a positive risk and control culture.
• Demonstrate prudence, sound judgment and appropriate and timely escalations in the management
  of all types of risks (including fraud risk) applicable to my role.
• Understand and comply with the relevant end-to-end processes including applicable risk and
  controls.
• Contribute to the development/revision of tools and procedures to document and share
  knowledge, incentivise staff/teams and enforce compliance and standards.
• Participate in regular informal and formal reflection, knowledge sharing and learning events.
• Document lessons learned and best practices for knowledge sharing and learning.
• Promote and adhere to TMEA’s core values and ensure compliance with organisations policies and
  procedures.
• Maintain zero tolerance to bribery, fraud, and corruption, and ensure immediate reporting of any
  corruption or suspect behavior that threatens TMEA’s reputation.

Internal Audit Strategy Implementation

• Ensure all internal audit activities are carried out in accordance with set policies and
  procedures/methodology.
• Manage the execution of audits of internal controls embedded within TMEA processes and
  activities and in accordance with audit programs.
• Ensure compliance with professional standards and guidelines of the Institute of Internal Auditors.
• Develop expertise in, and advice on, specific aspects of TMEA’s operating model.

Conducting Audits

• Conduct assignment risk assessments in collaboration with the other lines of defense to ensure
  the effective and efficient allocation of internal audit resources.
• Appropriately define the audit scope, objectives and approach for each audit engagement.
• Liaise with key stakeholders in the planning and delivery of the internal audit engagements
  discussing the fundamentals of the engagement at each stage of the audit engagement.
• Develop and maintain a thorough understanding of TMEA’s policies and procedures. Perform
  audit procedures to test compliance with or suitability of policies.
• Perform and/or supervise audit engagements that encompass governance, risk management and
  internal control assessments to ensure set deadlines are met. Identify and effectively
  communicate opportunities for improvement.
• Document process flows and walk through testing during audit engagements and in accordance
  with the internal audit methodology.
• Partner with audit clients/stakeholders to analyse and conclude on the design and operational
  effectiveness and efficiency of the control environment and activities and develop innovative
  recommendations for correcting unsatisfactory conditions, improving ways of working and
  achieving value for money.
• Develop and maintain effective communication protocols with key clients and stakeholders
  specific for each audit engagement.
• Supervise co-sourced/internal audit staff on varied audit engagements. Manage and review the
  audit work papers and ensure electronic audit files are in accordance with the Institute of Internal
  Auditors’ Standards and the TMEA Internal Audit Manual.
• Timely monitor the implementation by management of audit recommendations, including
  reperforming procedures to validate managements remedial actions. Timely escalate unresolved
  issues where appropriate.
• Carry out or supervise special audits, investigations or other related tasks as directed by the
  Director of Audit and Assurance.

Fraud risk management

• Monitor and support the implementation of the Fraud policy.
• Conduct adhoc and investigative assignments where required in line with the stipulated
  methodology and timelines.
  Reporting
• Manage auditee/client needs and expectations. Assist the Director of Audit and Assurance in the
  preparation of a risk-based annual audit plan to be presented to the Senior
  Leadership/Management Team for their endorsement and the Finance and Audit Committee of
  the Board of Directors for their review and approval.
• Ensure that audit reports are timely, factual and concise and that they provide practical
  recommendations for areas requiring improvement.
• Assist the Director of Audit and Assurance in preparing monthly briefings to the Senior
  Leadership/Management Team and quarterly reports to the Finance and Audit Committee of the
  Board of Directors.
• Ensure that the Internal Audit intranet/share-point page has useful, relevant and up-to-date
  content that would be beneficial to general users and the unit as well.
• Ensure TeamMate is regularly updated with key risks and controls, risk assessments, workpapers,
  issues tracking updates and client feedback.

Strategic relationships

• Coordinate work with the Risk & Compliance department and other control related activities.
• Develop and manage good client relations and keep in contact with clients to appreciate client
  perspectives and strategic changes, priorities and risks.
• Support clients and partners with fraud and internal control capacity building where applicable.
• Obtain timely feedback and monitor the performance of internal audit and fraud related engagements
  from the clients in order to identify potential performance needs and proactively address requests
  from stakeholders.

Management of Audit Team

• Coach, coordinate and evaluate team members. Ensure the audit scope, objectives and approach is
  clear and helps the team to effectively manage deadlines.
• Promote a high level of ethical awareness and conduct within the team.
• Motivate, mentor and train staff for high performance. Conduct objective performance
  evaluations of staff.
• Maintain a record of the department’s staff development needs and training plan that responds
  to the needs analysis to enable the department systematically to build the current and future
  skills required to achieve the strategic intent of the department.
  Quality Assurance and Improvement plan
• Implement and monitor the achievement of the Quality Assurance and Improvement plan.

Other Duties

• Perform other duties related to the post as assigned by the Director of Audit and Assurance.

Academic and professional qualifications

• Undergraduate degree plus ten years’ relevant experience including three years of leadership
  and management experience OR Postgraduate degree plus eight years’ relevant experience
  including three years of leadership and management experience.
• Full membership of and certification by the Institute of Internal Audit (IIA) including but not
  limited to CIA, QIAL, CRMA, CCSA, BEAC etc. OR Full membership of and certification by a
  professional accounting body. Examples of relevant qualifications include; ACCA, CPA, CIMA,
  CA, CISA etc.
• Full or part professional qualifications including; PMP, Prince 2 and CFE (membership of
  ACFE) shall be an added advantage.

Work experience

• At least 8 years’ relevant work experience in a busy work environment including 3 years’ of
  management experience.
• A successful track record in internal audit management and participation in the formulation of
  audit objectives, policies and strategies.
• A successful track record of influencing, giving professional advice to and building effective and
  productive working relationships with middle level and senior managers, and those engaged in
  managing risks.

Additional skills

• The ability to provide professional, independent advice confidently, and propose
  recommendations on how to address control weaknesses efficiently and effectively.
• The ability to handle competing priorities and a challenging workload.
• An understanding of the development sector.
• Willingness to continuously develop skills and knowledge to remain current with internal audit
  practice.
• Strong strategic thinking, formulation and implementation skills including the ability to
  communicate strategy and impact concisely and simply.
• Analytical and enquiring mind with the ability to interpret data/facts.
• Effective organisational skills and the ability to lead busy teams working with tight deadlines.
• Demonstrate personal qualities and credibility to lead, develop and motivate staff.
• Strong presentation, communication and personal effectiveness skills, with the ability to influence
  others to facilitate change and improvement.
• Proficiency with computer applications and a strong understanding of TeamMate AMS &
  analytics.
• Sound decision-making and judgement capabilities, as well as good problem solving and analytical
  skills.
• A self-motivated individual who requires minimal supervision.
  Additional/background information
• A sound understanding of monitoring and evaluation within programmes would be an added
  advantage.
• A personal commitment to, and a good understanding of, diversity and equality at the workplace.
• Ability to travel within the region (sometimes at short notice).