Job Purpose
Under the direction and management of the Audit Manager, the Senior Auditor is responsible for undertaking reviews and assessments of intermediate to advanced complexities in accordance with applicable audit procedures and standards. Additionally, the position works collaboratively with other auditors in execution of major assessments providing audit consultancy and coaching to junior auditors.
Key Outputs:
- Audits conducted
- Working papers completed, reviewed and submitted
- Risk-based audit work programmes and audit reports prepared
- Pre-audits conducted and supervised
- Team members peered reviewed and coached
- Audit documentation secured
- Technical advice provided
- Individual work plans developed
Key Responsibility Areas:
Technical/Professional Responsibilities
- Prepares Risk-based audit work programmes and audit reports for assignments with intermediate to advanced complexities;
- Applies knowledge of the principles, procedures and practices of accounting, financial records/record keeping and general audit practices to the audit process;
- Evaluates whether the systems of internal control are in conformance with stipulated guidelines and regulations;
- Ensures compliance with the FAA Act (Instructions), Audit Standards and Departmental Rules and Regulations;
- Develops Audit programmes and testing procedures relevant to risk and test objectives in the execution audit engagement Field work;
- Conducts Audits according to approved work plans, requirements of quality assurance and schedules;
- Conducts/supports information technology (IT) audit projects in accordance with approved work plans;
- Ensures adherence to all applicable Divisional and professional standards;
- Checks and supervises assigned financial statements according to defined procedures;
- Conducts and supervises 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;
- Communicate assigned tasks to Auditors in a manner that is clear and concise ensuring high quality, accurate and efficient results.
- Leads audit team in the field on engagements, providing guidance and overall review of deliverables;
- Identifies and communicates issues raised, offer recommended solutions relevant to business and risk;
- Ensures that Audit conclusions are evidenced-based and a complete understanding of the process, circumstances and risk;
- Maintains effective working relations with internal and external stakeholders and clients ensuring that service delivery is consistently at a high standard;
- Prepares working papers and draft audit reports for review by the Audit Manager;
- Review working papers and draft reports from Auditors
- Prepares and presents reports on any deviations and or departure from the approved system; and recommend changes to realize a more effective internal control system;
- Secures and maintains confidentiality of audit working papers and related documentation;
- Attend related meetings to present audit findings and results as required;
- Prepares internal reports for the Chief Internal Auditor as required;
- Keeps abreast of emerging audit principles, procedures and practices/guidelines to ensure adherence to international standards and competitiveness.
Management/Administrative Responsibilities
- Develops Individual Work Plans based on alignment to the overall plan for the section;
- 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 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 MJCA’s risk profile, priorities and agreed timeframes;
- Pre-audits conducted and supervised in keeping with professional standards and timeframes;
- Team members peered reviewed and coached in keeping with professional standards and timeframes;
- Audit documentation kept secured in accordance with Records and Information Management Policies and Guidelines;
- Technical advice provided are evidence-based and timely;
- Individual Work Plans developed in conformity to established standards and within agreed timeframes;
- 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
- Coaching and Mentoring
- Flexibility
- Goal/Results Oriented
- Planning and Organising
- Presentation and Reporting
- Problem Solving and Decision-making
- Resilience
- Stress Tolerance
- Technical Skills
- Use of Technology
Other Competencies
- Good knowledge of Audit Principles and Techniques, including ICT Audit
- Good knowledge of the Government of Jamaica’s Accounting and Audit standards
- Good knowledge of Accounting Principles and Practices
- 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
- 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
Minimum Required Education and Experience
- Bachelor’s Degree in Finance, Accounts, Business Administration, Management, Economics or
- ACCA Fundamentals or equivalent; plus, over two (2) years but less than five (5) years’ experience in the specialized field
- Successful completion of relevant government auditing courses and professional auditing training would be an asset.
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 & Constitutional Affairs thanks all applicants for their interest, however only those shortlisted will be contacted.
