Senior Internal Auditor

Job Specific Accountabilities

Professional Ethics

• Participate in initiating/promoting the establishment and continuous improvement of the Corporate Governance Framework including Enterprise Risk Management, Corporate Code of Conduct, Ethics and Values.

Internal Audit Plan

• Assist in the development of Annual Audit Plan (AAP) based on the results of risk assessment exercise.
• Provide input for the periodic reporting on audit activities and performance relative to its plans, significant risk exposures, control/governance issues and other related matters.

Audit Execution

• Assist the auditors in the examination and analysis of records through executing audit program steps for the assigned audits.
• Develop process understanding of assigned business processes and determine business objectives, main functions, the nature of activities, potential risks and controls to be reviewed. Develop a detailed audit program / Risk & Control Matrix (RCM) for the assigned audit including the objectives, potential risk, key controls, audit procedures and the use of audit techniques and tools to evaluate governance, risks and controls processes, and submit the audit program for review and approval.
• Determine auditing procedures to be applied, including the use of Information Systems Audit Techniques, statistical sampling methods or others. Ensure that adequate working papers and all relevant information are continuously documented and updated in the automated Audit Management System in accordance with pre-defined templates and audit procedures.
• Perform the audit in accordance with the approved audit program and ensure that audit objectives have been met to support the audit conclusions/results.
• Identify, obtain, analyze and appraise related systems and evidentiary data/information.
• Prepare working papers which record and summarize data on the assigned audit and the results of the audit examination.
• Appraise the adequacy of the corrective actions taken by management on audit recommendations through follow-up audits and periodically review and update the status of management action plans.
• Ensure that approved audit objectives have been met with adequate coverage of all relevant areas. Also ensure that sufficient appropriate audit evidence is obtained to support the conclusion and recommendations, and that the work has been performed in accordance with professional audit standards.
• Participate in conducting special reviews and undertake administrative duties as directed by the Head of Internal Audit.
• Perform (also supervise audits performed by Internal Auditors) in accordance with the approved RACM and professional standards on internal auditing.
• Ensure tasks assigned to junior staff are adequately performed and deliverables are in accordance with ADNOC Internal Audit procedures and quality standards.
• Identify high-risk areas and key control points of the system to be reviewed.
• Evaluate the system’s effectiveness based on business and audit experience and modify, if necessary, the scope of the review, with the approval of Team Leader / Department Manager.
• Participate in special committees to provide independent and objective professional advice and consultancy services.