Senior Auditor – Financial Services Branch

JOB PURPOSE

Under the direct supervision of the Director of Financial Services/Operational Audit, the incumbent is responsible:

• To undertake the audit functions within the Agency.
• To ascertain if the accounting procedures are per the provisions of the Financial Administration and Audit (FAA) Act and 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.

KEY RESPONSIBILITIES

Technical/Professional Responsibilities

• Supports the implementation of audit programmes in the specific areas of the Customs Agency as assigned by:
  • Developing a plan of audit programmes based on a risk assessment methodology for the organisation.
  • Evaluating management procedures and operations to determine if the organisation operates as efficiently as possible while remaining within established corporate policies and government regulations.
  • Conducting special investigations as directed; and,
  • Carrying out audits or spot checks of In-bond Warehouses, display centres, and Bonded Warehouses to ensure that regulations governing their operations are being observed and to report any deviations from the approved laws, rules, regulations and policies.
• Ascertains strict adherence to accounting principles and practices by:
  • Examining the accounts of the Agency to determine if all collection and payments of funds, issuing of receipts, custody of receipts, etc., are per the Financial Administration and Audit Act (FAA Act) and the relevant Financial Regulations.
  • Examining the accounting systems and procedures of the Agency to ascertain if they are accurate and that they 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 ample checks of receipts against ledgers and other control records to determine the accuracy of postings and the status of the accounts;
• Maintains current and complete files with audit working papers and the necessary cross-references and notes of examinations conducted to facilitate follow-up of previously approved recommendations.
• Assists the organisational work unit within which audits are conducted to develop systems and controls for the physical safeguard of government’s funds.
• Liaises closely with the staff of the Auditor’s General Department.
• Examines or assists in the orderly and smooth examination of the Agency’s Appropriation Accounts, Revenue Accounts, and projects.
• Review audit reports draft and related working papers and other support documentation to determine the adequacy of findings, logic and soundness of audit conclusions and feasibility, and suitability of recommendations for remedial action, including changes in programming direction, method, procedures and practices.
• Lead a preliminary survey of an entity or programme/activities to determine the desirability of a full-scale audit and conduct other special studies or investigations as requested by the CIA and management.
• Frame the terms of reference for each audit assignment (objectives) and develop an overall plan of work for the assignment (budgeted time and scope).
• Document audit procedures for each assignment and keep permanent files of such procedures for easy retrieval.
• Develop and maintain an adequate reporting system for work in the section.
• Collect and review audit reports for submission to the CIA.
• Validate the accuracy of all accounting records and statements by supervising the examination of:
  • monthly financial and statistical records and statements to ensure adequacy and correctness of information to management.
  • financial operations and transactions involving the collection of revenue and procurement of goods and services.
  • voucher receipts, payments and adjustments as soon as possible after transactions by an agreed sampling method.
• Provide at the request of the CIA “Special Investigation Team for detailed investigative activities.
• Discuss audit findings of discrepancies with divisional heads and advise them on satisfying regulatory requirements, saving money, reprogramming funds, eliminating waste and fraud, and improving operations efficiency.
• Conduct special investigations to assess revenue and expenditure performance on programmes, projects and activities.
• Consult with the CIA to determine whether further investigations and information are required where irregularities have been identified.
• Review periodically any external audit reports on the Agency’s operations to ascertain if appropriate action has been taken and that deviations or errors noted have been corrected.

Human Resources Responsibilities

• Provide day-to-day guidance and manage the section activities and operations.
• Monitor and evaluate the performance of direct reports, prepare performance appraisals, and recommend and indicate corrective actions where necessary to improve performance and attain established personal and organisational goals.
• Undertake human resource management-related functions, including staff selection, training, and discipline by the Agency’s policies and procedures,
• Participate in staff recruitment for the section and recommend transfers, promotions, terminations, and leave according to established human resource policies and procedures.
• Provide leadership and guidance to direct reports through effective planning, delegation, communication, training, monitoring, and coaching.
• Ensure the welfare and development needs of skills in the unit are identified and addressed.
• Recommend disciplinary action where necessary in respect of direct reports.
• Convene regular staff meetings to discuss issues and matters/challenges that impact the Section’s performance to determine appropriate solutions, discuss the unit’s work, try to solve any problem that may surface and review the progress towards achieving the objectives.
• Guide the Unit staff in interpreting the policies and procedures to determine proper courses of action.
• Ensure the staff has the necessary tools and equipment to perform their functions effectively and efficiently.
• Building and maintaining solid relationships with all internal divisions.
• Communicate KPIs from the strategic annual plan so that each employee is aware.

Management/Administrative Responsibilities

• Ensures that all required processes, systems, and controls are in place within the Section to achieve its objectives effectively and efficiently and ensure the effective and efficient use of resources.
• Ensures that appropriate communication and knowledge management systems are in place within the Section and with other internal or external Units and Divisions/Branches to facilitate the sharing of relevant information in an accurate and timely manner.
• Ensures that the unit’s work is adequately documented to facilitate the development of operational manuals, outlining applicable policies and procedures for the operational activities, with the view to amalgamating them into a single Operations Handbook for Jamaica Customs.
• Establish and maintain a culture that fosters teamwork, employee empowerment and commitment to the Sections and organisations’ goals.
• Prepares reports and project documents as required.
• Develops, monitors, and coordinates budget preparation and monitoring and signs off on related requisitions for the Section/Branch.

Customer Service Responsibilities

• Maintain customer service principles, standards, and measurements.
• Identifies and incorporates the interests and needs of customers in business process design.
• Ensure critical success factors are identified and meet expectations.

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 is required; 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.
• Involves working in a fast-paced environment with ongoing interactions with critical stakeholders.
• May occasionally be required to meet tight deadlines, which will result in a high degree of pressure.
• Extensive travelling is required (> 70%) regularly in the normal execution of duties island-wide.
• Risk of exposure to hazardous substances.

Only shortlisted candidates will be contacted by HRMD