Director, Audit (AUGD AGS 7)

JOB PURPOSE

This position is responsible for executing Financial Statements Audits of assigned Ministries, Departments, Agencies, Statutory and Public Bodies to ensure that a reasonable opinion can be formed on the entities’ financial statements and their compliance with the applicable legislation and regulations in the achievement of the AuGD’s mandate. 

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 

KEY OUTPUTS AND DELIVERABLES:

Financial Statements Audits conducted

• Audit Plan prepared and executed 
• Stakeholders engaged 
• Audit team briefed and despatched 
• Meetings attended 
• Working Papers reviewed 
• Financial Statements audited 
• Progress of audits monitored and communicated Inputs to Annual Reports drafted 
• Performance/Progress Reports submitted 
• Quarterly/Monthly performance report prepared

Skilled, competent & productive staff

• AuGD core values entrenched 
• Succession & Capacity Development Plans supported
• PMAS used to streamline deliverables 
• Staff responsive to priority work programmes
• Staff welfare managed

KEY RESPONSIBILITY AREAS

Management 

• Prepares and submits routine and special reports, as required. 
• Monitors the audit delivery processes being delivered by staff at outstations.
• Monitors the delivery of targets as documented on the Operational Plan. 

Technical/Professional 

• Prepares risk-based audit plans for assigned entities in accordance with the AuGD’s Information Technology Audit Manual. 
• Reviews and signs-off on Working Papers for all audits undertaken by the audit team. 
• Leads general control reviews to assess IT risks and controls related to the governance, information security and business continuity of the audited entities. 
• Drafts Audit Reports and queries for review by the Principal Auditor. 
• Meets with Heads of Departments to discuss audit findings. 
• Participates in the preparation of Annual Reports for assigned entities. 
• Keeps abreast of changes in existing polices, guidelines, audit and accountingstandards and international best practices 
• Attends meetings of the Public Accounts Committee, as required. 
• Represents the Auditor General at conferences, meetings and other fora, as required. 
• Monitors compliance by audit team with the standards stipulated in the AuGD’s Audit Manual. 
• Follows-up with Heads of Departments on responses to Audit Reports to facilitate verification and updates, as necessary.

People Management 

• Provides leadership to staff through effective delegation, communication, coaching, performance management, training, assistance and support, as needed.
• Ensures adherence to the policies, procedures, and regulations of the Department.
• Oversees the development of the Individual Work Plans for staff in the unit.
• Manages performance through monitoring, coaching, mentoring, training, feedback and ensure that performance evaluation reports are duly completed within stipulated timeframe. 
• Identifies and addresses training and other needs of staff within the Unit. 

Other Responsibilities 

• Performs other related duties that may from time to time be assigned. 

PERFORMANCE STANDARDS

• Financial Statements Audit Plans completed in accordance with the established standards. 
• Quality and accurate Reports prepared and submitted within established time frame and conform to the established standards. 
• Adequate support and guidance provided to direct reports. 
• Direct reports evaluated in keeping within an established time frame. 
• Accurate, technical guidance provided to staff and reviews notes submitted by direct reports. 
• Monthly/Quarterly Meetings convened with cross functional work teams.
• Risk assessment is conducted in keeping with auditing standards. 
• Adequate tracking of unresolved audit findings. 
• Follows-through with stakeholders on audit results and recommendations. 

REQUIRED COMPETENCIES

• Leadership 
• Stakeholder Engagement
• Risk Analysis & Mitigation
• Professional Judgement & Scepticism
• Compliance & Financial Statements auditing concepts and techniques
• Oral & Written Communication
• Technical & Business Knowledge
• Planning & Organizing
• Results Orientation
• Accuracy 
• Teamwork & Collaboration

MINIMUM REQUIRED EDUCATION AND EXPERIENCE

• Bachelor’s Degree in Accounting, Finance, Business Administration, or Management Studies with Accounting. 
• ACCA Level 2 or 3. 
• 5-7 years progressive auditing/accounting experience in the Private or Public sector 
• Experience in international accounting and auditing standards (such as IFRS, IPSAS, ISA/ISSAI etc.). 
• Proficiency in the use of basic Information and Communication Technology (ICT) tools such as Microsoft Office Suite, is essential 
• Successful completion of relevant government auditing courses and professional audit training 
• Training or certification in Project Management would be an asset. 

SPECIAL CONDITIONS ASSOCIATED WITH THE JOB

• Typical Office environment 
• Occasional exposure to adverse working conditions 
• Unusual working hours 
• Performing duties while under pressure 
• Local travels from time to time 
• Performing multiple tasks at the same time 
• Working with multiple teams 

AUTHORITY

• Recommends amendments to audit policies and procedures. 
• Recommends the revision or implementation of internal controls. 
• Recommends leave, disciplinary and promotion of direct reports in keeping with established human resource policies.