Auditor – Financial Services Branch

JOB PURPOSE

Under the direct supervision of the Senior Auditor Financial Services, the incumbent is responsible:

• To undertake Financial, Operational, Compliance and value-for-money audits of the Jamaica Customs Agency by:
• Assessing whether accounting procedures are per the provisions of the Financial Administration and Audit (FAA) Act, other relevant laws, rules and regulations relating to the Customs Agency and directives issued from time to time by the Ministry of Finance and Planning.
• Determining that the Jamaica Customs Agency operations are per the Customs Act and Regulations, GCT Act, Staff Orders, the World Trade Organization (WTO) guidelines and all other national and international procedures that govern customs operations.
• Providing consultancy services to both internal and external stakeholders.

KEY RESPONSIBILITIES

Technical/Professional Responsibilities

• Determine compliance with relevant laws and regulations while ascertaining that value for money is achieved by the Divisions/Branches/Sections at all locations, Kingston and St. Andrew, Montego Bay, St. Ann’s Bay, Mandeville, Black River and Portland by
  • Developing internal control questionnaires (ICQ) to obtain existing internal controls.
  • Utilising risk assessment techniques (such as risk matrix and flow charts) to identify control risk and ascertain the scope of work and required resources for the Audit Supervisor ‘s review and approval.
  • Developing audit programmes/procedures based on risk analysis for the Audit Supervisor’s approval.
  • Conduct audits based on risk analysis to determine whether appropriate internal controls are in place to address risks that may prevent the achievement of the Agency’s objectives.
  • Evaluating management procedures and operations to ensure the organisation operates as efficiently as possible.
  • Conducting special investigations and assignments as directed.
  • Conducting audits or spot checks of In-bond Warehouses and display centres, along with Bonded Warehouses, to ensure compliance with regulations governing their operations and to report on any deviations.
• Ensure strict adherence to accounting principles and practices by:
  • Examining the accounts of the Agency to ensure that all collection and payment of funds, issuing of receipts, custody of receipts, etc., are per the Financial Administration and Audit (FAA) Act and the relevant Financial Regulations.
  • Examining the accounting systems and procedures of the Agency to ensure that they are accurate and comply with the provisions of the FAA Act and Regulations.
  • Examining the Cash Book, Ledger, Reconciliation Statements, Journal Vouchers, Payment Vouchers, and monthly, annual, and other Financial Statements to verify that they are accurately completed and maintained.
  • Conducting audit tests to evaluate the accuracy and reliability of financial reporting.
  • Undertaking spot checks to determine if cash and other valuables are adequately safeguarded.
  • Conducting sample checks of receipts against ledgers and other control records to determine the accuracy of postings and the status of the accounts.
  • Identify any defects in the systems of financial control and prepare queries/local observations on areas of irregularities for submission to the senior management.
  • Consulting with the Senior Auditor to determine whether further investigations or information are required where irregularities have been identified.
  • Assessing internal controls and formulating suitable recommendations to correct and prevent deviations from accepted accounting practices.
• Maintains current and completed files with audit working papers and the necessary cross-references and notes of examinations conducted to facilitate follow-up of previously approved recommendations.
• Develop a draft report for the supervisor’s review.
• Conduct exit interviews with managers to facilitate follow-up of recommendations.
• Observe general cargo and motor vehicle auction sales for compliance with established laws and Agency policies and procedures.
• Attend and observe the disposal exercise of seized (prohibited, expired, obsolete) cargo.
• Verification of vacation leave and widows and orphan/family benefit contributions.
• Issue certified copies of C87 import entries for internal or external use based on Senior Internal Auditor approval of Indemnity/Request.

Customer Service Responsibilities

• Maintains customer service principles, standards and measurements.
• Identifies and incorporates the interests and needs of customers in business process design.
• Ensures critical success factors are identified and meet expectations.
• Prepares quarterly and annual Customer Service reports per established standards.

Other Responsibilities

• Perform all other duties and functions as may be required occasionally.
• May be required to provide witness statements, attend court proceedings, and give evidence.
• Enforce Health & Safety Policies & Procedures and mitigate and minimise workplace hazards.

REQUIRED COMPETENCIES

Core

• Excellent analytical, investigative and problem-solving skills.
• Excellent oral and written communication skills, including report writing and presentation skills.
• Excellent quality control and reviewing skills.
• Strong negotiation and resolution skills.
• Strong interviewing techniques.
• Strong human relations skills and ability to establish and maintain harmonious working relationships with coworkers, staff and external contacts and to work effectively in a professional team environment.
• Strong planning and organisation skills.
• Keen attention to detail.
• Good staff management and work coordination skills.
• High level of professionalism, integrity, and confidentiality.
• Ability to work on own initiative.
• Ability to work under pressure and respond professionally to multiple crises.
• Good teamwork and cooperation skills.

Technical

• Extensive knowledge of and skill in applying internal auditing, accounting principles, management principles, and preferred business practices.
• Comprehensive knowledge of the Customs Act, its Regulations and customs administration.
• Comprehensive knowledge of the FIEA, FAA Act and other relevant accounting legislation.
• Comprehensive knowledge of Customs activities and operations.
• Working knowledge of the Standards for the Professional Practice of Internal Auditing and the Code of Ethics developed by the Institute of Internal Auditors.
• Working knowledge of project management principles, practices and processes
• Working knowledge of the relevant computer applications and systems.
• Working knowledge of other relevant acts and regulations pertinent to the agency’s business.

MINIMUM REQUIRED EDUCATION AND EXPERIENCE

• First degree in Accounting, Public Administration, or Management with Auditing/Accounting specialisation or equivalent qualification.

OR

• Successful completion of ACCA Level 2.
• Training in auditing techniques, risk assessment and project management qualifications are desirable.
• Supervisory Management training and experience.
• Recognized accounting/auditing certification (e.g. CIA, CPA, CMA, CISA, CRMA)
• At least five (5) years of relevant financial industry auditing and accounting experience.
• Knowledge of customs administration and operations would be advantageous.

SPECIAL CONDITIONS ASSOCIATED WITH THE JOB

• Work will be conducted in various offices outfitted with standard equipment and specialised software.
• The environment is fast-paced, with ongoing interactions with critical stakeholders and meeting tight deadlines, which will result in high degrees of pressure.
• Moderate fieldwork
• Must travel locally and overseas to attend conferences, seminars, and meetings.
• Extensive travelling required (> 70%) regularly in the normal execution of duties island-wide.
• Risk of exposure to a hazardous substance.
• Sick Building Syndrome (SBS)& Building Related illnesses (BRI)
• Health Risks resulting from visiting Dump and Destruction Sites
• High-risk job (threat to life due to attending court and being involved in other investigative issues).

Only shortlisted candidates will be contacted by HRMD