Internal Audit and Ethics Manager

Position Title

Internal Audit and Ethics Manager

Reports administratively to :

Country Director

Reports functionally to :

Head of Internal Audit and Ethics Unit

Number of positions :

One (1)

Duty station

Kenya with frequent visit to Zambia and Tanzania

Summary

Action Against Hunger to fill the role of Internal Audit and Ethics Manager aims to provide the Action Against Hunger (ACF ) Management and the Board with independent and objective assurance that key organizational risks are identified appropriately mitigated and controlled; that the Internal Audit and Ethics Unit is relevant effective and well-performing; and that appropriate policies and systems are in place to carry out audits and investigations. The role also involves advisory services to ACF senior management on the effectiveness of existing management information and administrative systems as well as leading fraud and corruption case investigations.

Purpose:

To design manage and continuously improve ACFs internal audit and ethics unit in compliance with industry standards best practices and applicable accounting standards

To provide assurance and support to management when developing action plans to address identified weaknesses and risks

To lead audits fraud and corruption investigations in line with ACF policies and procedures

Engagement:

Collaborates with key stakeholders to provide an independent evaluation of ACFs country and regional offices as well as selected departments operational and governance activities to effectively mitigate identified risks and ensure policies procedures and processes are adhered to in ACFs operations and governance activities

Provides advice and guidance to ACF senior management

Actively collaborates with the Head of Internal Audit and Ethics and focal people of the IAE Unit across ACF offices

Delivery:

To execute internal country and process audits special reviews fraud and corruption investigations through overseeing the planning and scheduling of the work preparation of the reports identifying the risk areas and making appropriate recommendations for improved governance risk management and internal control.

Essential Job Functions

Internal Audit

Develop an annual internal audit plan using appropriate risk-based methodology including risks or control concerns identified by management and the Head of Internal Audit and Ethics.

Implement the annual internal audit plan as approved including as appropriate any special mandates or projects requested by management and/or the HIAE

After each audit issue an internal audit report to management and any other relevant parties to communicate audit findings recommendations and management action plans.

Follow up on outstanding management action plans for internal and external audits to ensure significant risks and major deficiencies identified are effectively addressed and remediated by management within the mutually agreed-upon timeframe.

Prepare and present reports to management summarizing the status and the results of internal audit activities.

Identify key processes supporting financial reporting and assist functional and business process owners in identifying and documenting adequate internal controls.

Serve as a resource to ACF in identifying the need for and characteristics of adequate control systems.

Keep management informed of emerging trends and successful internal auditing and ethics practices.

Identify opportunities for improving ACF s management control efficiency and reputation and communicate the same to management.

Assist the HIAE and management in any other way in connection with the discharge of its duties and responsibilities.

Investigations

Assesses received allegations and complaints to determine the possibility of a breach of the ACF Code of Conduct and prepare timely donor disclosures

Prepare investigation plans and follow through with the plan to effectively implement the investigation process for every case.

Conduct investigations of possible violations of the ACF Code of Conduct by staff partners and suppliers at all ACF offices with objectivity and impartiality to determine the facts circumstances and scope of allegations raised.

Collect analyze and document the results of investigations and communicate observations and recommendations as appropriate.

Provide regular progress updates to the HIAE and country leadership on complex investigations and discuss possible approaches and outcomes.

Support and guide in-country investigation teams to ensure that the due investigation process is followed for a desirable output.

Based on the analysis of evidence collected prepare a detailed report of findings indicating factual findings agreed management actions conclusions and financial impact where necessary.

Provide and discuss with management recommendations related to investigation findings to improve controls and develop policies/guidelines on lessons learned from the findings.

Facilitate ACF Code of Conduct awareness for country program staff and partners where necessary.

Follow up on the implementation status of the agreed management actions of the investigation reports.

Any Other duty

Perform any other duties as may be assigned by the line manager

Supervisory roles

None

Fiscal Responsibility

• None
  

Working Conditions Travel and Environment

The duties of the job require regular job attendance of at least five days per week. Must be available to work outside regular office hours or on the weekends as needed by contact with the missions mission security or other obligations

Must be able to travel as required for standard domestic and international business travel as well as to the missions if appropriate. Based on the country s office needs the time spent on field trips will be a minimum of 30% of his/her working time. While visiting the field the employee may be exposed to precarious settings under high security risks and/or fundamental living conditions and outside weather conditions.

Gender Equality Commitments & Zero Tolerance to Abuse

Foster an environment that reinforces the values of people of all genders equal access to information

Provide a work environment where people of all genders must be evaluated and promoted based on their skills and performance

Promote a safe secure and respectful environment for all stakeholders particularly for children beneficiaries and members of staff

Help to prevent any type of abuse including workplace harassment sexual abuse and exploitation

Respect beneficiaries women men children (boys and girls) regardless of gender sexual orientation disability religion race color ancestry national origin age or marital status

Value and respect in all cultures

Requirements

Required Qualifications Skills and Experience

Bachelors Degree or its International Equivalent in Accounting Business Administration Finance Economics or Related Field

CPA/ACCA or CIA/CFE qualification is an added advantage

Membership with a relevant professional body such as IIA ACFE and ICPAK

At least 7 years of professional work experience in investigation auditing accounting or the equivalent with exposure to various aspects.

Skills and Experiences

Ability to work effectively in English (Read and write) is a requirement; French is a plus.

Fraud Investigation Principles and Techniques including Procurement Fraud Bribery Collusion and Corruption

Sexual Exploitation and Abuse investigation and interviewing experience preferred

Excellent judgment honesty and Integrity in the highest degree

Interviewing skills and the ability to interview both witnesses and subjects

Experience with computers and accounting forensic specialists (having such expertise is a plus)

Ability to communicate clearly and effectively both orally and in writing includes the preparation of clear and concise reports and work with Microsoft Office applications including Excel. Proven ability to use relevant data analytics and audit tools

Benefits