Internal Audit Associate

Job Opportunity for Internal Audit Associate
- Audit firm
- Oman

The Internal Audit Associate is responsible for supporting the execution of internal audit

assignments across various clients and business processes. The role involves conducting audit

procedures, gathering and analyzing information, performing testing, maintaining audit

documentation, and assisting in identifying control weaknesses and areas for improvement.

The position works under the guidance of the Senior Audit Associate and contributes to

delivering quality audit assignments in accordance with applicable professional standards,

internal methodologies, and client requirements.

• Assist the Assistant Manager in planning and executing internal audit assignments.
• Understand the client's business processes, systems, risks, and internal controls.
• Perform assigned audit procedures in accordance with the approved audit programme and methodology.
• Conduct process walkthroughs and document understanding of key controls.

• Perform substantive and control testing as assigned.
• Review supporting documents, records, transactions, and other relevant information.
• Identify exceptions, control gaps, and unusual transactions during testing.
• Ensure audit testing is properly documented and supported by sufficient evidence.

• Prepare and maintain accurate and complete audit working papers.
• Document audit procedures performed, evidence obtained, observations, and conclusions.
• Maintain proper indexing and cross-referencing of audit documentation.
• Ensure working papers comply with the firm's audit methodology and quality requirements.
• Assist in assessing risks and evaluating the adequacy and effectiveness of internal controls.
• Identify control deficiencies and communicate significant issues to the Senior Audit Associate.
• Assist in developing practical recommendations to address identified weaknesses.

• Collect, organize, and analyze financial and operational data for audit purposes.
• Perform basic analytical procedures and identify unusual trends or variances.
• Use Excel and other relevant audit tools to support audit testing and analysis.

• Assist in preparing audit observations, findings, and supporting schedules.
• Provide inputs for audit reports and management letters.
• Assist in documenting management responses and agreed corrective actions.

• Assist in tracking implementation of agreed audit recommendations.
• Review supporting evidence provided by clients for closure of audit findings.
• Escalate overdue or unresolved matters to the Senior Audit Associate.

• Perform audit work in accordance with applicable professional standards, internal audit methodologies, company policies, and relevant regulatory requirements.
• Maintain confidentiality of client information and audit documentation.
• Comply with the firm's professional ethics and quality-control requirements.

• Work collaboratively with Senior Associates, Managers, and other audit team members.
• Complete assigned tasks within agreed timelines and budgets.
• Seek guidance from seniors where required and incorporate review comments promptly.