JOB PURPOSE
This position reports to the Auditor General and manages the internal audit functions of the Department - establishing and implementing internal audit programmes to examine and evaluate the adequacy and effectiveness of the systems of management controls provided to direct the activities toward accomplishing the objectives of the AuGD.
GUIDING PRINCIPLES
- Confidentiality
- Integrity
- Fairness
- Accountability
- Transparency
CENTRAL LEGISLATIVE FRAMEWORK
- The Jamaican (Constitution)
- Order in Council (Act), 1962
- Financial Administration & Audit Act, 2011
- Financial Administration & Audit (Fiscal Responsibility
- Framework) (Amendment) Regulations, 2015
- Public Bodies Management & Accountability Act, 2001
- Public Procurement Act, 2015
- Public Procurement (Amendment) Act, 2018
KEY OUTPUTS AND DELIVERABLES:
Internal Audit functions, systems and processes monitored
- Operational targets monitored.
- Unit Plan prepared and executed.
- Internal Stakeholders engaged.
- Internal systems, processes and procedures reviewed for compliance to established standards.
- Working Papers reviewed
- Meetings held with the Auditor General
- Quarterly Reports prepared and Audit Committee meetings attended.
Skilled, competent & productive staff
- AuGD core values entrenched.
- Succession & Capacity Development Plans supported.
- PMAS used to streamline audit deliverables.
- Staff adaptable to priority work programmes.
- Staff welfare managed.
KEY RESPONSIBILITY AREAS
Management/Administrative
- Prepares the Unit’s Operational Plan.
- Keeps abreast of trends and developments in Internal Audit management and recommends their adoption/application where appropriate to increase the effectiveness and productivity of the Unit.
- Ensures that members of staff are kept abreast of changes in policies and procedures and other matters of the Department and that the activities are carried out within established regulations and policies.
- Develops and ensures the implementation of policies and procedures for auditing activities in accordance with international internal audit standards and the Auditor General’s Department standards.
- Prepares and submits reports on the activities of the Unit as required.
- Ensures that the Internal Audit work programmes are within schedule and make adjustments where necessary.
- Provides assistance/advice to the AG on internal audit issues as requested.
Technical/Professional
- Establishes and implements internal audit programmes to review the Department’s compliance with approved financial policies, procedures and authorities.
- Conducts risk assessments to identify, analyze and mitigate those that may affect the achievement of the AuGD’s goals.
- Establishes and implements operational audit programmes to review the extent to which the Department has due regard for economy, efficiency and effectiveness.
- Monitors and evaluates the Department’s corporate planning, budgeting and risk management processes in respect of compliance with relevant Acts and guidelines.
- Examines the effectiveness and economy of all levels of management in their stewardship of the AuGD’s resources and their compliance with established policies, procedures and government laws and regulations. Makes recommendations for improvements as necessary.
- Attends operational meetings where the Internal Audit Unit has a key role in the development and verification of systems.
- Prepares and submits to the Auditor General, audit reports stating deficiencies, implications and recommendations, as required.
- Prepares and submits quarterly reports to the Audit Committee and the Auditor General.
- Investigates and reports to the AG instances of alleged misappropriation or fraud.
- Undertakes special investigations as directed by the Auditor General
People Management
- Provides leadership to staff through communication of the AuGD’s goals, effective delegation, coaching and mentorship.
- Supervises the work programme and deliverables of each team member, providing guidance and on-the-job training, as required.
- Initiates the development of an Annual Work Plan for each team member in keeping with the PMAS guidelines.
- Conducts Annual Reviews for the team, recommends and monitors participation in capacity development programmes.
- Promotes adherence to the policies, procedures and regulations of the Department.
- Provides guidance and required on-the-job training to the team.
- Manages the welfare and development of the team.
Other Responsibilities
- Performs other related duties that may be assigned.
PERFORMANCE STANDARDS
- Audit policies and procedures are clearly defined, documented and in keeping with established international and GoJ’s standards.
- Quality Audits are completed in accordance with the agreed standards and timeframe.
- Risk assessment is conducted in accordance with auditing standards and policies.
- Established targets and objectives are constantly achieved.
- Effective stakeholder engagement.
- Confidentiality and integrity are observed in the execution of duties.
- Accurate Reports, queries and correspondence are prepared in accordance with established quality standards and agreed timeframe.
- Performance Evaluation Reports are completed in accordance with agreed standards and timelines
REQUIRED COMPETENCIES
- Leadership
- Stakeholder engagement
- Planning & organizing
- Professional judgement and scepticism
- Auditing concepts and techniques
- Results oriented
- Critical Thinking and Analysis
- Verbal & Written Communication & Presentation
- Teamwork & Collaboration
- Problem-Solving & Decision-Making
MINIMUM REQUIRED EDUCATION AND EXPERIENCE
- Bachelor’s Degree in Accounting, Finance, Business Administration, or Management Studies with Accounting.
- ACCA qualification or Certified Professional Accountant (CPA);
- Postgraduate degree in Accounting, will be an asset;
- At least 5 years’ experience in auditing or commercial accounting at least two of which should be at a senior level.
- Excellent knowledge of audit techniques and practices including value for money audit.
- Any equivalent combination of qualification and experience
SPECIAL CONDITIONS ASSOCIATED WITH THE JOB
- Typical office environment.
- Occasional exposure to heavy dust from examining old files/documents.
- Visual fatigue from examining technical documents and figures.
- Performing multiple tasks at the same time
AUTHORITY
- Recommends revision of audit policies and procedures
- Accesses records and physical assets in keeping with the FAA Act
- Questions employees in executing investigations
- Authorises audit Working Papers and Audit Reports
- Recommends/supports audit actions
- Authorises the validation of any system revised or implemented
