Senior Internal Auditor

Audit Planning

• Assist the IA Manager in preparation of the preliminary three‑year IA plan which defines the audit assignments to be carried out each year within the cluster.
• Support the IA Manager in performing the annual risk assessment exercise to update the AAP by evaluating risks and controls associated with operational, performance, compliance, financial, and information technology processes.
• Discuss the strategic IA plan with audit staff at the start of each year to confirm risk status and validate whether system changes have affected assessment results.
• Co‑develop the risk assessment with the IA team and process owners and communicate risks accordingly.
• Attend opening planning meetings with auditee management and prepare the minutes.
• Document process understanding meetings for the department, section, or function under review, and provide the information to the IA Manager for review.
• Identify the risks (nature, impact, likelihood) and corresponding controls under the agreed audit scope.
• Prepare the audit program to address identified risks, including testing strategy for substantive testing versus detailed analytical review.

• Perform testing of internal controls identified during the planning phase.
• Assess the design effectiveness of internal controls.
• Submit completed working papers for IA Manager review.
• Identify all noted observations as part of the audit program.

• Draft all noted observations and obtain management responses and agreed action plans in the draft report.
• Communicate the IA draft report to the IA Manager, ensuring that issues raised and documented in the working paper file are properly included or excluded.
• Assign ratings and risk prioritization levels for raised observations.
• Update the report based on comments received, and circulate the updated draft for IA Manager review.
• Attend closing meetings with the IA Manager, Head of department, section, and function to discuss raised issues and recommendations.
• Perform follow‑up reviews with department heads to ensure proper implementation of corrective actions agreed in the report.

• Conduct follow‑up assignments for audits completed during the year as part of the AAP, and submit findings for IA Manager review.
• Track the implementation of agreed actions based on audit recommendations.
• Submit follow‑up reports to the IA Manager for review.

• Support the IA Manager in coordinating with statutory auditors, ADQ IA Department, and Abu Dhabi Accountability Authority (ADAA).

• Execute special investigations as requested.

• Achieve any pre‑defined targets and complete the professional development plan, including required training sessions.

• Supervise co‑sourced consultants and trainees as approved by management.

• Educational and Technical
  
  Qualifications:
  
  Bachelor’s degree in accounting, finance, or audit and a recognized certification such as CIA, CPA, CFA, ACCA, CMA, CISA, CFE, or equivalent.
• Language
  
  Skills:
  
  High proficiency in English; working knowledge of Arabic desirable.
• Years of
  
  Experience:
  
  Minimum 2‑3 years of relevant experience.
• Nature of
  
  Experience:
  
  Maritime, shipping, or related industries;
  Big 4 experience desirable.