Forensic Auditor

Application period: 02-Apr-2024 to 23-Apr-2024

Functional Responsibilities: Under the direct supervision of the Manager of the Investigations Section, and the overall supervision of the Director of the Internal Audit and Investigations Group (IAIG), the forensic auditor’s primary role is to lead and participate in all forensic audits initiated by the IAIG. The incumbent is expected to work collaboratively with the IAIG team to achieve UNOPS organizational goals in accordance with IAIG SOPs and in compliance with organizational rules and regulations. International travel to UNOPS’ offices, including field missions, may be required.

Core duties: Forensic audit and related activities

• Establish an in-house forensic audit function, developing all necessary SOPs as well as reporting and communication channels.
• Lead the end-to-end forensic audits initiated by IAIG, including planning, organizing, conducting, and reporting.
• Review and clear the terms of reference for the recruitment of external firms for outsourced forensic audits.
• Act as focal point for all external forensic audits and provide periodical reports to the Manager of the Investigations Section and IAIG Director on the status of ongoing engagements.
• Conduct financial investigations related to fraud or other serious violations of UNOPS financial policies and procedures, and participate in witness and subject interviews, leading financial-related portions of such interviews in accordance with international best practices.
• Engage with the data analytics team to proactively analyze internal data and identify fraud vulnerabilities and occurrences.
• Design tests to identify vulnerabilities, develop new fraud cases, and create fraud mitigation strategies.
• Support IAIG investigations through the collection and forensic analysis of financial data related to administrative fraud investigations.
• Identify, obtain, record, and preserve relevant evidence regarding transactions under financial fraud investigation, ensuring proper maintenance and documentation of the chain of custody.
• Prepare detailed reports that set forth findings and supporting evidence, distilling financial evidence into readily digestible analysis, highlighting evidentiary value, potential or actual financial losses, and recommendations for next steps.
• Conduct research using internal and external sources, databases, and tools.

Support to Investigation and Audit

The forensic auditor may be requested to support:

• The investigation section to either lead or participate in non-financial investigations.
• The audit section as a member of an internal audit team conducting audit engagements.

Collaboration with the data analytics team

The forensic auditor is expected to work closely with the data analytics team to explore all avenues to implement artificial intelligence and pilot use cases to flag potential frauds.

Education/Experience/Language requirements:

Education: An advanced degree (Master’s degree or equivalent) in accounting or related field. A first-level university degree in combination with qualifying relevant experience may be accepted in lieu of the advanced university degree. Designation as a Certified Fraud Examiner (CFE) or Certified Forensic Accountant (CFA) would be an asset. Certified Public Accountant is desired.

Experience: At least five years of progressively responsible experience as a forensic auditor or forensic accountant. Prior work experience must include applying forensic analytical tools to organizational data sets to identify suspected fraudulent activity. Experience working with a data analytics team is desirable. Experience with international investigations and large data sets is also desirable. Experience with eDiscovery systems is desirable.

Language Requirements: Fluency in written and spoken English is required. Knowledge of other official United Nations languages, particularly French or Spanish, is an advantage.

Remarks: Please note that only shortlisted candidates will be contacted and advance to the next stage of the selection process.