Director of Internal Audit

Position: Director of Internal Audit

Classification: Director
Reports To: Functional reporting to the Audit & Risk Committee if the BoT and Administrative to the President.

About The American International University

American International University (AIU) is a private institution in Kuwait founded in 2019 offering undergraduate programs based on the American model of higher education. AIU provides degrees in Engineering Architecture and Design Business Administration Arts and Sciences and Education with English as the language of instruction. The University is committed to fostering intellectual cultural and personal growth preparing graduates for leadership roles in a global society.

AIU is executing its RISE Strategy a five-year transformation anchored in research development WSCUC international accreditation student success and community engagement. A credible independent internal audit function is foundational to this strategy: WASC evaluators will assess whether AIU has the operational integrity process discipline and risk management culture that institutional accreditation requires. The Director of Internal Audit builds and sustains that foundation.

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Department Profile

The Office of Internal Audit is an independent objective assurance and advisory function. Its purpose is not to find fault it is to give AIUs leadership and Board the confidence that the institutions operations processes and controls are functioning as intended and are fit for the purposes the RISE Strategy demands. Where they are not the Director identifies the gap quantifies the risk and recommends practical implementable improvements.

Critically AIUs internal audit function focuses on operational and process assurance not financial audit. Financial auditing is conducted by AIUs independently appointed external auditor. The Director of Internal Audit does not duplicate that work. Instead this role covers the institutional territory that financial auditors do not: academic process integrity HR and procurement process compliance IT governance student affairs operations research grant management and the operational evidence that WASC accreditation requires.

Scope of Work

The Director of Internal Audit provides independent risk-based operational assurance across all institutional functions. Using a structured annual audit plan approved by the Board Audit & Risk Committee the Director examines whether AIUs processes controls and governance mechanisms are working as intended identifying risks recommending improvements and tracking implementation of corrective actions.

The scope spans five operational domains:

1. Operational Process Audit: Systematic review of institutional workflows and operating procedures from student admissions to faculty evaluation assessing whether processes are efficient consistently followed and producing intended outcomes.
2. Governance & Compliance Audit: Assessment of whether AIUs governance structures Board policies and institutional policies are being implemented as written with particular focus on the policies required for WSCUC accreditation.
3. Risk Management: Identification assessment and monitoring of institutional operational risks developing and maintaining AIUs risk register advising the President and Board on emerging risks and recommending mitigation measures.
4. Academic & Research Integrity Audit: Process-level review of academic operations curriculum delivery assessment practices research grant compliance faculty performance documentation and accreditation evidence management to confirm that stated practices are actual practices.
5. Special Investigations & Advisory: Conducting investigations into reported irregularities process failures or governance concerns and providing advisory support to institutional leaders on internal control design policy development and risk mitigation.

Key Responsibilities

Audit Planning and Annual Audit Programme

• Develop maintain and execute a risk-based Annual Audit Plan covering all significant institutional operational areas approved by the Board Audit & Risk Committee each November before the academic year to which it applies
• Prioritise audit engagements based on a formal documented institutional risk assessment conducted annually ranking operational areas by likelihood and impact of material process failure or non-compliance
• Ensure the audit programme addresses the operational evidence requirements of WSCUC accreditation.
• Manage the audit calendar to ensure that all planned engagements are completed within the academic year and that findings are reported to relevant management before the next audit cycle begins
• Review and update the audit plan during the year in response to significant changes in institutional priorities identified risks or Board direction

Operational and Process Audit Execution

• Conduct structured operational audits of institutional processes from student application and enrolment through graduation from faculty recruitment and evaluation through promotion from budget request through expenditure approval assessing whether each process is documented consistently applied and producing intended outcomes
• Examine procurement and vendor management processes to confirm that purchases are properly authorized competitively tendered where required and that contracts are managed in accordance with AIU policy and Kuwait procurement regulations
• Review HR processes recruitment contract management performance evaluation leave management to confirm consistent application across all departments and schools
• Audit student affairs operations admissions decisions academic standing determinations disciplinary processes grievance handling to confirm that stated policies are applied equitably and consistently
• Review IT governance processes system access controls data management change management procedures in coordination with the CIO and providing an independent assurance layer over IT operational risk
• Prepare clear actionable audit reports for every engagement stating the scope the evidence examined the findings the risk rating and specific recommendations shared with the relevant Dean or VP before submission to the President and Board Audit & Risk Committee

Governance and Policy Compliance

• Assess whether AIUs Policies are being operationally implemented confirming that policy commitments are happening as the policies describe
• Review the institutions compliance with Kuwait Labour Law PUC regulatory requirements and Kuwait data protection standards identifying any gaps between regulatory obligation and operational practice
• Evaluate the effectiveness of AIUs shared governance structures confirming that the Faculty Council has genuine operational authority in academic matters that its decisions are recorded and implemented and that shared governance is substantive rather than performative
• Conduct a periodic Governance Health Check an annual structured assessment of Board Committee effectiveness Board self-evaluation process completion and Presidential evaluation documentation reported directly to the Board Chair
• Review all institutional conflicts of interest disclosures related-party transaction documentation and whistleblower reports ensuring these processes are functioning and that issues raised are tracked to resolution

Risk Management and Risk Register

• Develop and maintain AIUs comprehensive Institutional Risk Register identifying operational academic financial reputational and compliance risks across all institutional functions updated quarterly and presented to the Board Audit & Risk Committee
• Lead the annual Institutional Risk Assessment a structured process involving the President all VPs and Deans to identify emerging risks reassess existing risks and update mitigation strategies
• Advise the President and Board on risk appetite helping the institution make explicit decisions about which risks it accepts which it mitigates and which it must eliminate rather than allowing risk decisions to be made implicitly by inaction
• Monitor the implementation of risk mitigation actions tracking commitments made in response to audit findings and Board directions reporting quarterly on the status of open items
• Coordinate with the Accreditation Liaison Officer (ALO) to ensure that accreditation-related risks particularly risks of WASC findings during the self-study and site visit are identified early and addressed proactively

Academic and Research Process Integrity

• Review the operational integrity of AIUs assessment and accreditation processes confirming that course files are maintained as policy requires that SLO assessment data is collected and used for curriculum improvement and that close-the-loop documentation reflects genuine improvement actions
• Audit the administration of faculty evaluation processes confirming that evaluations occur on schedule that scoring is documented that Faculty Council Faculty Affairs Committee processes function as the Faculty Handbook describes and that promotion decisions follow documented criteria
• Review research grant management processes confirming that externally funded research is administered in accordance with grant terms that financial controls are applied and that research ethics approvals are obtained before data collection begins
• Assess the integrity of student academic records confirming that grades are accurately recorded that academic integrity violations are processed consistently and that student records are protected in accordance with AIU policy
• Review the institutions preparation for WASC self-study evidence confirming that evidence is being collected systematically from managed systems rather than assembled manually at the last minute and reporting to the President on any critical evidence gaps

Reporting Advisory and Board Engagement

• Report audit findings risk assessments and annual audit plan completion status to the Board Audit & Risk Committee at each Committee meeting in clear non-technical language that enables Board members without an audit background to make governance decisions
• Provide an Annual Internal Audit Report to the full Board of Trustees summarizing the years audit activity key findings risk profile changes and the institutions overall state of operational integrity
• Provide advisory services to the President VPs and Deans on process design internal control development and risk mitigation functioning as a constructive partner to management rather than an adversary
• Manage AIUs Whistleblower channel receiving logging investigating and reporting on concerns raised through the whistleblower process while maintaining the confidentiality of those who report
• Conduct special investigations at the direction of the President or Board into specific governance concerns process failures or reported irregularities producing factual investigation reports with documented evidence

Minimum Qualifications:

Education

• Masters degree in Accounting Business Administration Internal Auditing or Public Administration is required.
• A professional audit or accounting qualification at a level equivalent to a masters degree may be accepted in place of an academic masters.

Experience

• Minimum seven (7) years of progressive experience in internal auditing operational auditing or risk management with at least three (3) years at a supervisory or management level
• Demonstrated experience conducting operational and process audits not exclusively financial audits with documented experience examining institutional workflows governance compliance and HR and procurement processes
• Prior experience in a higher education public sector or comparably governed institution is a significant advantage candidates must understand the governance environment of a university including shared governance and Board oversight
• Experience working with or reporting to a Board-level Audit Committee candidates must be comfortable preparing and presenting audit reports at governance level in non-technical language
• Experience developing and maintaining an institutional risk register and conducting structured risk assessments
• GCC or Kuwait experience is an advantage familiarity with Kuwait Labor Law PUC regulatory requirements and the operating context of a private institution in Kuwait is valued
• CIA and CRMA Certifications are strongly preferred.

Skills and Competencies

• Exceptional written communication audit reports are the primary product of this office; the Director must write clearly precisely and without jargon.
• Professional independence and objectivity the Director must maintain impartiality in all engagements resist pressure from management to soften findings and escalate conflicts of interest to the Board Audit & Risk Committee without hesitation
• Analytical rigor the ability to examine complex institutional processes identify the point of control failure distinguish symptoms from root causes and recommend solutions that address the root cause rather than its manifestation
• Interpersonal intelligence effective internal auditing requires trust; the Director must build constructive relationships with the people being audited positioning the audit function as a partner in improvement rather than an instrument of sanction
• Discretion and confidentiality the Director handles sensitive institutional information whistleblower disclosures and investigation findings; absolute discretion is non-negotiable
• Familiarity with WASC or comparable accreditation standards is a material advantage in this role

How to Apply

Interested candidates should visit the Job Opportunities section on the AIU website and submit a complete application comprising:

• A current curriculum vitae
• A cover letter (maximum 2 pages) addressing two specific questions: (1) Describe the most significant operational or process audit you have conducted what was the scope what did you find and what changed as a result (2) How do you build trust with the people and units you audit so that the audit function is seen as a partner in improvement rather than a source of institutional risk
• Copies of current professional audit certifications (CIA CRMA or equivalent)
• Contact details for three professional referees at least one of whom supervised your internal audit work and at least one of whom is a Board or Audit Committee member you reported to

Applications are reviewed on a rolling basis until the position is filled. Only shortlisted candidates will be contacted. The selection process includes a structured interview with the President and a separate interview with the Chair of the Board Audit & Risk Committee consistent with the dual reporting structure of this role.

Submit applications via: successful candidate is expected to commence employment at the earliest convenience and no later than December 2026.

AIU is an equal opportunity employer committed to academic excellence professional integrity and the principled governance of Kuwaiti higher education.

Required Experience:

Director