Internal Auditor

Key and Critical Responsibilities

<b>1. Internal Audit Strategy and Planning</b><ul><li>Develops and implements a risk-based internal audit strategy and annual audit plan aligned with organisational priorities, risk appetite, and iGovTTs strategic objectives.</li><li>Continuously assesses the control environment to identify emerging and high-risk areas, including ICT and digital transformation risks.</li><li>Ensures audit plans incorporate financial, operational, regulatory, and technology-related risks.</li></ul><div><br></div><div><b>2. Audit Execution and Assurance</b></div><ul><li>Delivers independent, objective assurance through the execution of risk-based audits across all functional areas.</li><li>Conducts audits of ICT systems, cybersecurity controls, data governance frameworks, and digital platforms, ensuring alignment with industry standards and best practices.</li><li>Evaluates the adequacy and effectiveness of internal controls, governance processes, and risk management frameworks.</li><li>Identifies control gaps, inefficiencies, and areas for improvement, and provide practical, actionable recommendations.</li><li>Ensures audits are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing (IIA Standards).</li></ul><div><br></div><div><b>3. Governance, Risk & Compliance Oversight</b></div><ul><li>Provides independent assurance to the Board of Directors and Audit Sub-Committee on:</li></ul><div>        o Effectiveness of internal controls</div><div>        o Compliance with policies, legislation, and applicable standards (including IFRS and SEPMM)</div><div>        o Alignment of risk management practices with organisational risk appetite</div><ul><li>Evaluates and strengthens governance frameworks and accountability mechanisms.</li><li>Supports the integration of risk management into strategic and operational decision-making.</li></ul><div><br></div><div><b>4. Digital and ICT Risk Assurance</b></div><ul><li>Provides assurance over technology risks, including cybersecurity, system integrity, data protection, and digital service delivery.</li><li>Evaluates controls related to enterprise systems, cloud environments, interoperability platforms, and emerging technologies (including AI).</li><li>Assesses the effectiveness of information security controls and data governance practices across the organisation.</li></ul><div><br></div><div><b>5. Reporting and Advisory</b></div><ul><li>Prepares and presents clear, concise, and high-impact audit reports to executive management and the Audit Sub-Committee.</li><li>Provides independent advisory services on risk mitigation, control improvements, and operational efficiency, while maintaining objectivity and ensuring independence is not compromised.</li><li>Escalates significant risks, control deficiencies, and governance concerns in a timely and appropriate manner.</li></ul><div><br></div><div><b>6. Monitoring and Continuous Improvement</b></div><ul><li>Monitors and follow up on the implementation of audit recommendations to ensure timely resolution of identified issues.</li><li>Implements and maintains continuous auditing and monitoring mechanisms, leveraging data analytics and automation where appropriate.</li><li>Promotes a culture of continuous improvement, accountability, and strong internal controls across the organisation.</li><li>Continuously enhances audit methodologies, tools, and frameworks in line with leading practices.</li></ul><div><br></div><div><b>7. Fraud Risk & Investigations</b></div><ul><li>Assesses and strengthens fraud risk management frameworks and controls.</li><li>Lead or support investigations into suspected fraud, irregularities, or significant control breaches.</li><li>Recommends corrective and preventive actions to mitigate future risk.</li></ul><div><br></div><div><b>8. Stakeholder Engagement and Collaboration</b></div><ul><li>Builds and maintains effective working relationships with management, the Board, and key stakeholders.</li><li>Provides guidance and awareness on internal controls, governance, and risk management practices.</li><li>Liaises with external auditors, regulators, and other assurance providers to ensure coordination and alignment.</li></ul><div><br></div><div><b>9. Leadership and Management of the Audit Function</b></div><ul><li>Lead, manages, and develops the internal audit function, including supervision and development of staff where applicable.</li><li>Manages audit resources, timelines, and budgets effectively.</li><li>Establishes and maintains audit policies, procedures, and quality assurance frameworks.</li><li>Ensures the internal audit function operates with independence, professionalism, and credibility.</li></ul>