Internal Auditor (FMG/AS 4)

Key Responsibilities

Management/Administrative: 

• Develops and ensures the implementation of policies and procedures to guide the operations of the Division within the framework of Government of Jamaica guidelines and international auditing standards; 
• Engages in the formulation and execution of the strategic direction of the OIC; 
• Leads the development and implementation of the Internal Audit Division’s Corporate and Operational Plans and Budget; 
• Ensures that the objectives of the Division are clearly defined and communicated to the staff; 
• Keeps informed about trends and advancements in internal audit management and suggests pertinent recommendations to enhance the efficacy of the Audit Division; 
• Monitors Agency/Divisional responses to audit reports to ascertain the level of deficiencies corrected and adherence to internal controls; 
• Manages the preparation and submission of final Audit Reports with relevant recommendations and ensures timely submission of documents and information requested from the Division; 
• Represents the OIC at meetings, conferences and other functions, as necessary; 
• Provides assistance or advice to the Information Commissioner on internal audit issues, as requested; 
• Develops new policy guidelines in response to changing systems and practices in auditing standards, in keeping with the FAA Act and GOJ policies; 
• Approves Individual Work Plans for the Division; 
• Develops programmes to determine whether ethical behavior is consistent with international audit standards. 

Technical/Professional: 

• Reviews and reports on proper control over the receipts, custody, and utilization of all financial resources of the OIC; 
• Reviews and reports on conformity with financial and operational procedures in order to ensure effective control over the expenditure of the OIC; 
• Reviews and reports on the correctness of classification and allocation of revenue and expenditure accounts; 
• Reviews and reports on the reliability and integrity of financial and operating data; 
• Reviews and reports on the systems in place used to safeguard assets and, as appropriate, the verification of the existence of such assets; 
• Reviews and reports on operations or programmes to ascertain whether results are consistent with established objectives and goals; 
• Evaluates information security and associated risk exposures; 
• Leads the annual Risk Assessment exercise to determine priority audit areas;
• Liaises with external Auditors, where appropriate, in the preparation of the Annual Audit Work Plan; 
• Examines the effectiveness of all levels of management in their stewardship of the OIC’s resources and their compliance with established policies, procedures, Government regulations and guidelines, and makes recommendations for improvement, as necessary;
• Conducts special investigations of a complex nature; 
• Reviews and signs off on working paper files and draft Audit Reports; 
• Meets with the Information Commissioner and Department Heads to discuss audit findings;
• Prepares final Audit Reports stating deficiencies, implications, recommendations and management responses, and submits the reports to the Information Commissioner, Department/Agency Heads and the OIC’s Audit Committee. 
• Prepares and submits Quarterly Reports on audits conducted to the Ministry of Finance and the Public Service; 
• Prepares and submits Quarterly Status Reports on activities conducted by the Audit Division to the OIC’s Information Commissioner; 
• Authorizes the publication of reports and results of audit examinations, including recommendations for improvement; 
• Attends Operational Meetings where the Audit Department has a key role in the development and verification of systems; 
• Ensures the security of audit files; 
• Ensures that the activities of the Audit Unit are conducted in compliance with international auditing standards. 

Human Resource Management: 

• Provides leadership to staff through effective objective setting, delegation and communication; 
• Provides guidance to staff through coaching, mentoring and training, providing assistance and support, as needed; 
• Manages the welfare and development of the Division’s staff through the preparation and review of Performance Appraisals and the recommendation of required training and developmental programmes; 
• Develops and implements a Succession Planning Programme in collaboration with the Human Resources Division, to ensure continuity of skills and competencies in the Division;
• Ensures the training needs of the Branch are adequately identified and addressed;
• Participates in the recruitment of staff for the Division; 
• Ensures that staff is aware of and adheres to the policies, procedures and regulations of the Branch and the OIC; 
• Ensures that proper working conditions exist for the Internal Audit staff;
• Administers disciplinary action in keeping with human resource policies and procedures;
• Performs any other related duties that may be assigned from time to time. 

Required Knowledge, Skills and Competencies

Core: 

• Excellent oral and written communication skills; 
• Customer and quality focus; 
• Teamwork and co-operation; 
• Good interpersonal skills; 
• Compliance; 
• Ability to use own initiative; 
• Good leadership skills; 
• Good planning and organizing skills; 
• Good problem-solving and decision-making skills; 
• Quality of output; 
• Integrity. 

Functional: 

• Use of technology (relevant computer applications); 
• Managing external relationships; 
• Strategic vision; 
• Analytical thinking skills; 
• Impact and Influence; 
• People Management; 
• Change management; 
• Goal/result oriented; 
• Methodical; 
• Excellent report writing, public speaking and presentation skill;
• Excellent knowledge of government administration systems, laws and policies and other instructions governing both the financial and operational aspects of the Ministries and portfolio Agencies such as the Staff orders, Public Service Regulations, Procurement Guidelines, FAA Act; 
• Excellent consultative abilities in guiding communication approaches in support of executive leaders and business strategy; 
• Excellent knowledge of accounting and auditing standards, principles and practices. 

Minimum Required Qualification and Experience

• ACCA Level 2 or 3; 
• Associate of Science Degree in Accounting from the Management Institute for National Development along with the completion of the revised certificate in Government Accounting Course. 

OR 

• Bachelor of Science Degree in Accounting or Management Studies and Business Administration with Accounting from a recognized University; 
• Postgraduate training in Accounting is an Asset; 
• Five (5) years’ auditing experience in Private of Public Sector performing duties at a senior level. 

Special Conditions Associated with the Job

• Required to travel to external sites in the performance of official duties;
• May be required to work under adverse conditions from time to time; 
• May be required to work beyond normal working hours.

Please note that only shortlisted applicants will be contacted.