Auditor (FMG/AS 2)

Key Outputs:

• Audits conducted 
• Working papers completed, reviewed and submitted 
• Risk-based audit work programmes and audit reports prepared 
• Pre-audits conducted 
• Audit documentation secured 
• Technical advice provided 

Key Responsibility Areas:

Technical/Professional Responsibilities 

• Prepares Risk-based audit work programmes and audit reports for assignments with moderate to intermediate complexities; 
• Conducts operational audits, financial audits, technological audits and any special assignments in order to assess the adequacy, efficiency and effectiveness in achieving desired objectives and compliance with the relevant laws and regulations. This includes but is not limited to:
  • Following the relevant audit procedural programme; and 
  • Applying internal audit procedures and techniques. 
• Obtains, analyzes and appraises evidential data as a basis for an informed, objective opinion on the performance of the activities being reviewed; 
• Ascertains and evaluates operational processes and systems of internal control;
• Ensures that output of assigned Audits is in line with acceptable Audit Standards and Practices as well as GOJ requirements; 
• Ensures that working papers are appropriately prepared, compiled and submitted for reviews;
• Compares, analyzes and interprets facts and figures promptly; 
• Corresponds orally and in writing with respect to the results of audits to the Team Leader or according to established procedures; 
• Consolidates overall audit findings and prepare working papers highlighting deficiencies, causes, implications and make recommendations; 
• Checks assigned financial statements according to defined procedures; 
• Conducts pre-audit functions and activities involving the assessment of leave and pension calculations, resignations, gratuity payments; and mandatory yearly pre-audits of all salary and payment vouchers in accordance with the FAA Act and Instructions; 
• Secures and maintains confidentiality of audit working papers and related documentation;
• Attends related meetings to present audit findings and results as instructed and prepare relevant reports for the Audit Manager; 
• Keeps abreast of emerging audit principles, procedures and practices/guidelines to ensure adherence to international standards and competitiveness.

Management/Administrative Responsibilities 

• Participates in meetings, seminars, workshops and conferences as required; 
• Maintains customer service principles, standards and measurements. 

Human Resources Responsibilities 

• Contributes to and maintains a system that fosters a culture of teamwork, employee empowerment and commitment to the Division’s and organization’s goals; 
• Assists with the preparation and conducts presentations on the role of Division/Unit for the Orientation and Onboarding programme. 

Other Responsibilities 

• Performs all other duties and functions as may be required from time to time. 

Performance Standards:

• Audits conducted in keeping with industry standards, GOJ guidelines and timeframes;
• Working papers completed, reviewed and submitted in accordance with agreed standards and timeframes; 
• Risk-based audit work programmes and audit reports prepared in accordance with the MOJ’s risk profile, priorities and within agreed timeframes; 
• Pre-audits conducted in keeping with professional standards, FAA Act (Instructions) and timeframes; 
• Audit documentation kept secured in accordance with Records and Information Management Policies and Guidelines; 
• Technical advice provided are evidence-based and timely; 
• Confidentiality, integrity and professionalism displayed in the delivery of duties and interaction with staff.

Required Competencies:

Core Competencies 

• Adaptability 
• Compliance 
• Customer and Quality Focus 
• Initiative 
• Integrity 
• Interpersonal 
• Oral Communication 
• Team Work & Cooperation 
• Time Management 
• Written Communication 

Technical/Functional Competencies

• Accountability 
• Analytical thinking 
• Attention to Detail 
• Auditing 
• Goal/Results Oriented 
• Planning and Organising 
• Presentation and Reporting 
• Problem Solving and Decision-making 
• Resilience 
• Stress Tolerance 
• Technical Skills 
• Use and Application of Technology 

Other Competencies

• Good knowledge of Audit Principles and Techniques, ICT Auditing
• Good knowledge of the Government of Jamaica’s Accounting and Audit standards
• Knowledge of GOJ ICT systems
• Knowledge of the Public Finance Legal Framework and Public Finance Management Reforms
• Good understanding of the public expenditure policy environment and the goals
• Good knowledge of policy monitoring and evaluation frameworks
• Strong ability to synthesize multiple ideas and complex information into a coherent summary, as in reports and briefing notes, and to make cogent recommendation for the modification or creation of legislation, policies and programmes
• Good knowledge of Accounting Principles and Practices
• Aptitude for developing and maintaining collaborative relations with team members both within and outside the Ministry
• Familiarity with procedures, policies and legislation governing the machinery of government
• Knowledge of the Government processes, including policy development, financial planning, performance management systems and basic theories, principles and methods of analysis
• Knowledge of computerized systems and software, with an emphasis on the MS Office suite and projects

Minimum Required Education and Experience

• Bachelor’s Degree in Finance, Accounts, Business Administration, Management or Economics
• ACCA Fundamentals or; equivalent and no experience. 
• ASc. Degree, AAT Diploma, ACCA-CAT Level 3 or equivalent qualification; plus at least two (2) years auditing or accounting experience. 

Authority:

• Prepares working papers and draft audit reports; 
• Engages a range of related stakeholders. 

Specific Conditions associated with the job

• Work will be conducted in an office outfitted with standard office equipment and specialized software. 
• The environment is fast paced with on-going interactions with critical stakeholders and meeting tight deadlines which will result in high degrees of pressure, on occasions. 
• May be required to travel locally and overseas to attend conferences, seminars and meetings.

The Ministry of Justice thanks all applicants for their interest, however, only those shortlisted will be contacted.