NATO Security Investment Programme Audit SpecialistMethodologist and Financial Auditor

1. SUMMARY

The International Board of Auditors for NATO (IBAN) is an independent external audit body composed of six members appointed by the North Atlantic Council (Council) from among candidates nominated by the member countries. Board Members are responsible for their work only to the Council. The Board carries out external audits of NATO bodies assimilated entities and of the NATO Security Investment Programme (NSIP).

IBANs mandate is to assure the Council and the governments of NATO member countries that funds have been used according to authorisation and that the financial statements are accurate and give a fair view of NATOs financial situation. IBAN also evaluates NATOs activities with regard to their economy efficiency and effectiveness.

In order to achieve this mandate IBAN performs three types of audits:

• Financial audit an examination of the financial statements of NATO and nonNATO entities to check whether they are true and fair and their funds were properly used in accordance with the regulations in force.
• Performance audit an evaluation of the economy efficiency and effectiveness of NATOs activities operations and programmes.
• NSIP audit an examination of a cost statement presenting expenditures for investment projects relating to for example infrastructure equipment or information and communication systems implemented by NATO Nations or NATO entities.

IBAN conducts approximately 30 financial statement audits per year of NATO commands agencies benefit plans and other assimilated entities. IBAN also performs between 50 and 100 audits annually of NSIP cost statements presenting project expenditures incurred. In addition three or more performance audits are carried out each year. The audit teams travel to NATO and nonNATO nations to carry out their work.

The IBANs work is guided by the three core values of independence integrity and professionalism:

• Independence: IBAN is solely responsible to the Council for its work. It neither seeks nor receives instructions from any other authority.
• Integrity: IBAN conducts its work in a fair objective balanced unbiased and nonpolitical manner.
• Professionalism: IBANs work is planned executed and reported in accordance with international auditing principles and standards.

The incumbent acts as a lead auditor in performing audits of expenditures presented in cost statements of NATOfunded investment projects as assigned by the Board including verification of the authorisations granted and audit of the contracts awarded for the implementation of the works in accordance with NSIP regulations in force. The incumbent will also act as an audit specialist for NSIP audits conducted by IBAN. They support and assist the Senior Auditor in developing audit methodology and policy guidance for NSIP audits and in keeping the NSIP Audit Guidelines uptodate with such guidance. The incumbent also acts as lead auditor or team member on financial statement audits of NATO and nonNATO bodies as assigned by the Board in accordance with the auditing standards adopted by the Board. They may also be assigned responsibility for other duties on an ad hoc basis.

2. QUALIFICATIONS AND EXPERIENCE

ESSENTIAL

The incumbent must:

• possess a university degree or equivalent level of qualification;
• have at least 6 years relevant audit experience;
• have prior audit work experience in publicsector compliance auditing preferably in a Supreme Audit Institution or comparable institution;
• have experience in performing audits of cost statements presenting expenditures of projects in compliance with specific regulations;
• have experience in compliance audit methodology development including updating audit manuals designing audit procedures and drafting practice notes and position papers;
• have indepth knowledge and experience in applying the auditing standards promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI) and/or of the International Federation of Accountants (IFAC);
• possess knowledge of current auditing techniques including audit software;
• demonstrate strong analytical skills;
• possess excellent oral and written communication skills;
• possess the following minimum levels of NATOs official languages (English/French): V (Advanced) in one and II (Elementary) in the other; and
• be able to travel extensively (approximately half the working year) throughout NATO member countries and be prepared to work outside of normal office hours if required.

DESIRABLE

The following would be considered an advantage:

• membership of nationally recognised professional accountancy or auditing institutions;
• prior audit work experience in a national Supreme Audit Institution;
• knowledge and experience in auditing financial statements prepared in accordance with the International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB) and/or International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB);
• ability to communicate audit findings and other complex matters to stakeholders in a clear way;
• experience in technical project audits verifying compliance of the project implemented with technical standards and requirements.
• experience in an International Organisation;
• advanced level of English; and
• knowledge of other NATO member countries languages.

3. MAIN ACCOUNTABILITIES

Project Management

Act as lead auditor or team member on audits of NSIP expenditures presented in cost statements of NATOfunded investment projects as assigned by the Board in accordance with the auditing standards adopted by the Board. Act as lead auditor or team member on financial statement audits of NATO and nonNATO bodies as assigned by the Board in accordance with the auditing standards adopted by the Board.

Act as an audit specialist for NSIP audits conducted by IBAN. Support and assist the Senior Auditor in developing audit methodology and policy guidance for NSIP audits and in keeping the NSIP Audit Guidelines uptodate with such guidance. Support the preparation of the positions of the Board on governance auditing and other NSIP related issues. Take part in providing feedback on NATO Committees reports on IBAN NSIP audit reports.

Expertise Development

Ensure continuous professional development of audit skills as well as knowledge of NATO NATO entities the NSIP Programme and activities and auditing practices at other International Organisations. To strengthen the impact of audit reports aim at preparing and presenting clear convincing and timely reports of the findings in accordance with the auditing standards adopted by the Board. Stay updated on the evolution/changes of the applicable auditing standards and NSIP regulations. Participate as required in internal and external meetings with the NATO NSIP community supporting IBANs position related to governance auditing and NSIP related issues.

Information Management

Contribute to the maintenance of knowledge and information sharing within the Board. Ensure an efficient flow of information within the audit team. Assist the Principal Auditor and Senior Auditors in designing and proposing periodical training plans and materials for auditors in cooperation with the Board Member responsible for professional development. Take part in the training and onthejob mentoring of auditors and assist the Principal Auditor and Senior Auditors in instructing newly appointed auditors in the conduct of NSIP audits.

Knowledge Management

Prepare and present clear convincing and timely audit reports and/or findings in accordance with the auditing standards adopted by the Board. Communicate reports and results with the Board other auditors and auditees. Control the quality quantity and relevance of data input.

Stakeholder Management

Work closely with supervisors colleagues and support staff and with management and staff of audited NATO Nations Entities and projects. Collaborate with supervisors colleagues and support staff to achieve excellent audit results. Work with NATO Officials located in Brussels Belgium and other NATO Member countries.

Perform any other duty as assigned.

4. INTERRELATIONSHIPS

During the audit process the incumbent will work closely with management supervisors and support staff at the premises of the audited NATO Nations and Entities. The ability to collaborate efficiently is an important element in achieving excellent audit results. Therefore the incumbent should be a strong communicator and have the capacity to interact with staff in many NATO Nations and Entities.

The incumbent conducts the audit work under the supervision of the Board and works closely with the Principal Auditor Senior Auditors and other Auditors. They must maintain close working contacts with officials of NATO Entities and national representatives in host countries.

Direct reports: N/a.

Indirect reports: N/a.

5. COMPETENCIES

The incumbent must demonstrate:

• Achievement: Works to meet standards;
• Analytical Thinking: Sees basic relationships;
• Clarity and Accuracy: Checks own work;
• Conceptual Thinking: Sees patterns based on life/work experience;
• Customer Service Orientation: Takes personal responsibility for correcting problems;
• Empathy: Reads nonverbal cues and understands meanings;
• Impact and Influence: Takes multiple actions to persuade;
• Initiative: Is decisive in a timesensitive situation;
• Teamwork: Cooperates.

Contract to be offered to the successful applicant (if nonseconded): Following a first three year definite contract with satisfactory performance and professional conduct and if it is in the operational interests of IBAN the staff member will be offered an indefinite duration contract.

Contract clause applicable: Following a first three year definite contract with satisfactory performance and professional conduct and if it is in the operational interests of IBAN the staff member will be offered an indefinite duration contract.If the successful applicant is seconded from the national administration of one of NATOs member States a 3year definite duration contract will be offered which may be renewed for a further period of up to 3 years subject also to the agreement of the national authority concerned.Serving NATO staff will be offered a contract in accordance with the IBAN Charter and NATO Civilian Personnel Regulations.