General Manager, Finance & Operation Audit

Role Purpose

The General Manager – Financial & Operation Audit is responsible for leading the financial and operational audit, ensuring delivery of high-quality, risk-based assurance and advisory services across the organization, including domestic subsidiaries. The role supports the CAE in enhancing governance, risk management, and control processes, while ensuring coordination with second-line functions, effective oversight of outsourced audit arrangements, and alignment with Global Internal Audit Standards (IPPF) and regulatory requirements.

• Unit:
  Internal Audit
• Division: CAE
• Location:
  
  HQ

• GM: L1

• Bachelor's degree in Accounting, Finance, Business Administration, or a related discipline. Candidates must hold at least one of the following professional certifications: CIA, CA, CPA, or ACCA.

• A minimum of 10 years of experience including 5 years in a senior management role in Internal Audit.

• Support the CAE in developing and executing a risk-based internal audit plan covering financial and operational domains across the group and subsidiaries.
• Ensure audit coverage reflects key enterprise risks, regulatory priorities, and business strategy.
• Provide strategic insights on emerging risks in financial and operational areas.
• Support the CAE in developing internal audit methodologies, processes, strategy and implementing strategic initiatives as assigned in the strategy.

• Provide direction and oversight across the full audit lifecycle including Planning, execution, reporting, and follow-up, with respect to allocated audit entities.
• Review and approve:
  Audit plans, risk assessments, audit programs, audit working papers.
• Review and recommend draft & final internal audit reports for approval of the CAE.

• Lead and oversee advisory engagements to support management in:
  Process improvements, Control design and optimization, Risk mitigation strategies, transformation initiatives, system implementation, pertaining to allocated audit entities.
• Provide independent and objective advice without compromising audit independence.
• Ensure advisory engagements follow defined governance and are clearly differentiated from assurance activities.

• Ensure all audits adhere to: IPPF / Global Internal Audit Standards, Internal audit methodology and policies.
• Applicable regulatory requirements (e.g., FSA, TRA).
• Oversee compliance with Quality Assurance & Improvement Program (QAIP).
• Ensure audit files consistently meet quality expectations and pass internal/external reviews.

• Oversee audit coverage for domestic subsidiaries with outsourced internal audit arrangements.
• Review and validate:
  Audit plans prepared by outsourced service providers and quality and adequacy of audit execution and deliverables.
• Ensure outsourced audits comply with internal audit standards and methodology, IPPF and regulatory requirements.
• Monitor performance of outsourcing partners against agreed SLAs and KPIs.
• Provide periodic reporting to CAE on subsidiary audit outcomes, risks, and control gaps.
• Ensure consistency and standardization of audit practices across the group.

• Establish effective coordination with second-line functions, including ERM, compliance, Revenue Assurance, Financial Control and other control functions.
• Ensure alignment and avoid duplication of assurance efforts across lines of defense.
• Leverage second-line outputs (risk assessments, control testing, compliance reviews) in audit planning and execution.
• Provide feedback and insights to strengthen enterprise risk and compliance frameworks.

• Oversee monitoring and closure of audit findings across the group.
• Facilitate timely and effective implementation of management action plans.
• Escalate critical and overdue issues to CAE and senior leadership.

• Act as a key interface between Internal Audit and senior management.
• Present audit outcomes, key themes, and risks to: CAE, Executive Management and Audit & Risk Committee (as required).
• Drive constructive discussions on risk mitigation and control improvements.

• Drive adoption of data analytics, automation, and digital audit tools.
• Benchmark audit practices against leading telecom operators and industry standards.
• Continuously improve audit methodologies, processes, and frameworks.

• Lead, mentor, and develop Senior Managers and audit teams.
• Set performance objectives aligned with audit strategy and operational goals.
• Build capability in audit methodologies, data analytics, and industry best practices.
• Promote a strong culture of quality, accountability, and continuous improvement.
• Ensure development of a succession pipeline to support leadership continuity.

• Assertiveness and…