Internal Auditor (FMG/AS 2)

Job Purpose

The incumbent performs the functions delegated to him/her in fulfilling his/her lawful and statutory obligations. The objectives to be met include ensuring that: 

• Management is provided with assurance that existing controls are working as management intended; 
• The expenditure shown in the accounts has been incurred in accordance with the wishes of Parliament, and such expenditure conforms to the authority which governs it, and has been incurred with due regard to the avoidance of waste and extravagance; 
• The existing rules, procedures and systems on internal control are adequate to secure an effective check on the assessment and collection of revenue and disbursements; 
• The essential records are maintained, and the rules and procedures currently applied are sufficient to safeguard and effectively control all stores and other property. 

Key Responsibilities

• Interprets audit procedures and carries out the instructions given in the assignment issued by the Senior Auditor accurately; 
• Issues and retrieves internal control questionnaire functions and activities in the assigned department, to ascertain the nature of operations and the adequacy of the system of control for achieving established objectives; 
• Assists the Senior Auditor in determining the objectives and scope of the proposed audit;
• Assists the Senior Auditor in developing audit procedures to be used in the engagement;
• Performs audits in a professional manner and in accordance with the approved audit programme. In doing so the auditor obtains, analyses and appraises data to make an informed objective opinion about the adequacy and effectiveness of the system, and the efficiency of the performance of activities under review; 
• Examines expenditure vouchers, other financial statements, salary records, stores accounts, etc. in order to ascertain the nature of operations and the adequacy of the systems of internal control; 
• Performs pre-audit activities; 
• Prepares and submits working papers to the Senior Auditor for review in accordance with guidelines laid down from time to time; 
• Complies with all Staff Orders, Acts, Rules, Regulations and FFA Instructions relevant to the general operations of the Public Service and the UHWI in particular; 
• Participates in courses of formal training needed to contribute to professional and personal development; 
• Maintains effective working relations with executive and operating management;
• Compiles working paper for submission to the Senior Auditor on audits completed, outlining the deficiencies that have been identified and completes all heading on working paper; 
• Conducts special audit assignments; 
• Conducts all other assignments specific to the audit programme for the year under review;
• Compiles working paper file with the relevant references; 
• Conducts follow-up audit engagement; 
• Performs any other related duties that may be assigned from time to time. 

Required Knowledge, Skills and Competencies

• Knowledge of the regulations of the Financial Administration and Audit Instructions 
• Public Sector and Hospital regulations regarding leave entitlement, salary and other benefits of hospital personnel 
• Knowledge of established government and Hospital policies and procedures regarding security of assets 
• Good computer literacy skills, particularly in Microsoft Word 
• Good analytical and problem-solving skills 
• Excellent interpersonal and public relations skills 
• Ability to work well as a team player 
• Ability to communicate effectively both orally and in writing 
• Working knowledge of relevant computer applications 
• Good time management skills 

Minimum Required Qualification and Experience

• BSc/BBA in Accounting/Finance and/or Management, or ACCA Level 2; 
• Two (2) Accounting/Auditing experience with a knowledge of the regulations of the Financial Administration and Audit Act.

Please note that only shortlisted applicants will be contacted.