Job Title: Roving Internal Auditor / Donor Compliance Officer
Job Ref RIA-2012
Job Title Roving Internal Auditor / Donor Compliance Officer
Job Type Full-time
Location Kenya with 70% travel to field locations
Salary Not disclosed
Description
Job Location: Nairobi or Dublin (with 80% travel in the field)
Reporting To: Roving Internal Auditor and Donor Compliance Manager
Date Required: ASAP
Contract: 12 months
General Description of Programme:
Stakeholders including trustees, employees, donors and the public expect those charged with governance of the charity to manage the significant risks the charity is facing and to put adequate controls in place to deal with such risks. These risks encompass risks related to charitable operations, as well as risks related to compliance with laws and regulations, and financial reporting.
Good governance, by its nature, demands effective systems of internal control and a charity's system of internal controls therefore has a key role in the management of risks that are significant to the fulfilment of its charitable objectives. A sound system of internal control contributes to safeguarding ALL stakeholders and the charities assets.
A charity’s objectives, its internal organisation and the environment in which it operates are continually evolving and, as a result, the risks it faces are continually changing. A sound system of internal control therefore depends on a thorough and regular evaluation of the nature and extent of the risks to which the company is exposed.
Since quality programs from which beneficiaries will benefit are, in part, the reward for successful risk-taking by charities; the purpose of internal control is to help manage and control risk appropriately, rather than to eliminate it.
The purpose of internal audit and donor compliance within GOAL is to work with senior management to continually review and develop sufficient systems of internal control in order to manage the respective risks that the charity faces thereby protecting all stakeholders.
General Description of the Role:
Reporting to the Roving Internal Auditor and Donor Compliance Manager, the Roving Internal Auditor/Donor Compliance Officer will be responsible for regular auditing of GOAL country programmes and operations to ensure compliance with GOAL and Donor rules and regulations. In particular, the audits will assess whether GOAL’s systems of internal controls are adequate and identify improvements where necessary across all departments including programmes, finance, logistics, HR and IT.
Key Duties
1. Familiarise oneself with and adhere to the standard of GOAL procedures and policies in relation to Logistics, Finance, HR and Programmes as set out in the:
a. Current HQ and in-country Logistics Manuals & Procurement & Authorization Levels Charts
b. HQ Finance Manual & GOAL in-country finance procedures and polices
c. GOAL HQ and in-country HR Manuals
d. GOAL Grant Management Guidelines
e. GOAL Dublin HQ proposal / interim / final report checklists
2. Familiarise oneself with and ensure adherence to Donor rules and regulations in relation to Logistics, Finance, HR and Programmes as set out in grant agreements and through GOAL donor guidelines and training materials (as and when required based on assigned donors).
3. Prepare, agree and coordinate periodic Internal Audit & Donor Compliance plans, to be reviewed and reassessed at least 6 monthly, in consultation with the Roving Internal Auditor, Donor Compliance Manager and in-country management.
4. In conjunction with the Head of Internal Audit, Risk & Compliance, Roving Internal Auditor and Donor Compliance Manager, manage and undertake internal audits in field offices as described in the plan (with each field visited twice a year), with particular emphasis on; transaction testing, cash management, float transaction testing, procurement, asset management, stock keeping, vehicle operations, personnel management, beneficiary distributions and records, and general donor compliance.
5. Ensure effective risk management in each country:
a. Attend SMT / Risk Committee meetings in countries, during Internal Audit visits.
b. Risk registers are regularly reviewed and updated in conjunction with the SMT / Risk Committees.
6. Provide recommendations to in-country SMT, where necessary, on improvements to be made in internal controls and systems.
7. Discuss findings of audit with in-country SMT in advance of finalising Audit Report and incorporate their comments.
8. Produce audit reports for presentation to the Roving Internal Auditor, Donor Compliance Manager, Head of Internal Audit, Risk & Compliance, Audit & Risk Committee and country SMT with an assessment of internal controls in the field, including policies & procedures, reporting, business planning & budgeting, self-assurance and risk management. All findings and issues identified during the audits, with appropriate recommendation and actions, will be maintained in issues logs, to be followed through until all issues have been fully addressed.
9. Management of in-country Internal Auditors / Donor Compliance Officers and their plans.
a. Develop an IA / DCO plan for the year for the national IA / DCO function
b. Review national IA / DCO reports and give feedback
c. Where necessary, advise and train CD’s on Internal Audit / Donor Compliance
10. Provide training, capacity building and support to GOAL staff to enhance their knowledge and understanding of GOAL and Donor finance, policies and procedures and ensure proper implementation and on-going use.
11. Review the in-country quarterly Donor Compliance Checklists and ensure issues identified are documented on an issues log (along with any additional internal audit issues identified) as well as action required and any advice/suggestions on possible improvements. Any tasks overlapping with internal audit to simply be documented on compliance report rather than re-performed.
12. The tasks referred to in point 12 above, and other systems/compliance checks should be performed in liaison with the national in-country Internal Audit / Donor Compliance Officers. These tasks include but are not limited to:
a. Conducting checks of general ledger transactions to ensure compliance with GOAL and donor policies and procedures – typically high value purchase/tenders, flights, assets, eligible and ineligible costs, donor specific restricted items or prior approvals etc.
b. Review journal adjustments to ensure that the audit trail is in line with GOAL Dublin guidelines and clearly understandable if tested during a donor audit.
c. Review the Audit Control File and ensure the documentation for cost apportionment to Donors is properly filed for ease identification in an audit.
d. Ensure the apportionment basis of shared costs is reasonable and supported by documentation (donor budgets etc.) and advise if there is any signs of unreasonable / unsupported allocation bases for FC’s amendments.
e. Review the monthly Timesheet Tracking Sheet for all staff and test labour costs charged to donors to ensure they are adequately supported by time sheets (reconcile with leave, training etc.) and employment contracts and ensure the filing of the timesheets and contracts is with all the same years’ vouchers ready for HQ.
f. Review donor files to ensure they are well maintained in accordance with GOAL Dublin Grant Management Guidelines; ensure all donor files have a final signed copy of contract, signed amendments etc.
13. Ensure that all interim and final financial reports are filed with reconciled transaction listings which agree to the Trial Balance, DSR and at year-end the Financial Accounting Statements (FAS).
14. Conduct any ad-hoc internal audit, compliance and financial investigation assignments as requested by the Head of Internal Audit, Risk & Compliance and Audit & Risk Committee, Roving Internal Auditor or Donor Compliance Manager.
15. Perform other audit / compliance oriented tasks as requested by Roving Internal Auditor or Donor Compliance Manager from time to time.
Requirements
• At least 3 years post-qualification experience (being a member of a recognised professional institute eg ACA, ACCA, CIMA & CPA), preferably with at least 1 year within an audit function
• Experience within other NGOs or in the development / humanitarian sector, with knowledge of donor rules and regulation, is preferred.
• Excellent communication skills in English both verbally and in writing
• Good computer skills in Microsoft Word, Microsoft Excel, and experience in accounting packages. Knowledge of SAGE would be an advantage.
• Ability to learn new systems and IT software quickly and effectively
• Organised and flexible, ability to respond to changing priorities
• Ability to work independently with initiative
• Attention to detail
• Willingness to travel to field sites on a regular basis. At least 80% of the job holders time will need to be spent on in-country audits, in a variety of different countries
• Ability to work with people from operations, programmes and finance backgrounds in a multi-cultural environment
How to apply:
http://www.candidatemanager.net/cm/Micro/JobDetails.aspx?&mid=YGTYD&sid=BEVGTAZ&jid=FGTBAZCXD&site=Goal
Deadline: 20 July 2012