Senior Internal Auditor; Operations

Job Purpose

To carry out comprehensive audit and evaluation of management controls (over financial activities or administrative and operational activities as assigned) in order to ensure that internal control systems for integrity and reliability of financial processes are implemented and working efficiently and effectively, to ensure smooth and timely progress of audit programs according to annual audit plans, and in accordance with corporate strategies, objectives, procedures, policies, and directives.

To perform and follow up all financial audits as agreed with the Department Manager and to prepare final audit reports, audit findings and recommendations for corrective action plans.

• Perform quarterly and annual risk assessment exercise conducted by the Audit & Assurance Division for the assigned organisational units.
• Develop annual Risk-based Internal Audit Plan based on the results of the risk assessment exercise.

• Identify and discuss the objectives and approach of proposed audit efforts with the Department Manager, as directed.
• Participate in the planning of assigned audit reviews’ approach and scope. Prepare the audit program.
• Identify risks, mitigating controls, and prepare the audit testing program for the scope areas agreed for the audit reviews. Assist in planning and carry out comprehensive audit programs for reviewing and evaluating management controls over financial, procedural, policy, and activity areas as per the approved audit plan and communicate findings to subordinates. Review completeness, appropriateness, and effectiveness of internal controls, processes, procedures, and policies in place, audit findings, and make recommendations.
• Conduct preliminary review of audit assignments to help establish scope and develop audit plans (including those of testing).
• Assist the Department Manager in developing and carrying out audit assignments.

• Execute the approved annual audit plan as agreed and ensure that all audited areas are subject to adequate evaluation of internal controls. Identify areas that may require additional audit coverage to ensure that systems, procedures and internal controls are effectively adhered to. Collect and analyze all necessary evidence to assess any potential procedural risks.
• Prepare/update the Risks Assessment Process and the Risk Register of auditable entities.
• Evaluate adequacy and effectiveness of the process controls based on business knowledge and experience, and modify the scope of audit review as may be required with the approval of the Department Manager.
• Determine auditing procedures to be applied, including use of IT audit techniques, sampling methods, etc.
• Analyze and review financial and related operational systems, policies and procedures, and provide value-added recommendations to improve and enhance controls. Review and discuss with concerned staff all matters, control gaps, and other issues disclosed in audit reports.
• Obtain and review audit evidence as the basis for an informed, objective conclusion on the adequacy and effectiveness of the internal control system over the activities/scope being reviewed.
• Prepare and record working papers related to the audit tests performed which evidence and support the observations, results and conclusions. Such working papers should be adequately documented within the Audit Management System (AMS).
• Supervise and support audit activities carried out by auditors to ensure smooth and timely progress of audit programs. Monitor and follow up on schedules of assignments and ensure tasks are successfully completed according to the annual audit plan. Distinguish between critical and non-critical tasks and give priority accordingly to ensure high quality and prompt work.
• Follow up a work carried out by auditors to ensure adequacy, thoroughness, and completeness. Review weekly progress of all audit programs performed by audit staff. Prepare and update the weekly audit staff work schedules for the Department Manager.

• Bachelor Degree in Commerce / Accounting.

• 8 years of professional experience in auditing, preferably in the oil and gas industry or international audit firms.
• Hands‑on experience in working with an audit management system.
• Experience working in an environment with an ERP system, preferably SAP.
• Strong verbal and written communication skills in English; knowledge of Arabic is an advantage.
• In‑depth knowledge of IFRS, budgeting, and management accounting principles.
• Excellent report‑writing skills with the ability to clearly write complex issues.
• Excellent knowledge of Microsoft Office, especially Word, Excel, and PowerPoint.
• Ability to work independently and as part of a team.
• Critical thinking and analysis skills.
• Thorough understanding of internal audit, corporate governance, and risk management.