Industrial Cost Auditor

Industrial Cost Auditor

The industrial cost audit function is of vital importance for ESA. The Agency allocates a large proportion of its annual budget to contracts with the space industry, and thus it is important to ensure a proper return for its Member States in terms of value for money. The audit activity is an essential part of this process.

Reporting to the Head of the Industrial Audit Services Office, you will be responsible for general industrial cost analysis and auditing-related activities in support of the ESA procurement process.

In direct contact with industry:

• Audit, analysis and negotiation of industrial hourly labour rates and overheads, unit rates (such as facility charges) and other overheads based on detailed reviews of the company’s cost structure
• Audit of direct expenditure on contracts, including compliance with ESA rules
• Financial viability audits based on detailed reviews of the company’s financial data
• Nationality audits based on established processes and criteria for nationality attribution
• Audits in support of the verification of geo‑return data
• Audits carried out in direct support to programmes, including a detailed analysis and review of industrial contractual documents
• Verification of company cost accounting systems to ascertain compliance with generally accepted accounting principles and ESA rules

In direct contact with ESA internal stakeholders and other support activities:

• Participation in Tender Evaluation Boards and cost panels for the analysis of financial and cost‑related matters, and support to ESA programme directorates in direct negotiations with industry
• Provision of advice on financial matters, such as currency exchange, price variation formulas, productivity, inflation, hourly rates and business case assessments
• Collaboration and coordination of cost and audit activities with other national and international organisations
• Supporting the day‑to‑day audit activities, including preparing concise and accurate documentation (audit reports, policies, processes, data analysis, and information collection)
• Other audit tasks/projects as requested of the Office

• Expertise in cost accounting principles, including methodologies for calculating labour, facility, and overhead rates
• Proficiency in interpreting and analysing financial statements, management reports and complex cost structures
• In‑depth knowledge of audit standards, processes and best practices, with experience in applying auditing methodologies to industrial environments
• Hands‑on experience with ERP and accounting software, and data‑analysis tools used in financial evaluations and audits
• Awareness of relevant financial regulations and generally accepted accounting principles (GAAP or IFRS)
• Capacity to identify, assess and mitigate financial risks, including evaluation of internal control systems and compliance checks
• Ability to convey complex financial data to non‑experts, support negotiations, and provide sound advice on financial and cost matters
• Result orientation
• Operational efficiency
• Fostering cooperation
• Relationship management
• Continuous improvement
• Forward thinking

• A minimum of three years’ cumulative experience in auditing activities
• Analytical skills
• Readiness to travel frequently

ESA is an equal‑opportunity employer, committed to achieving diversity within the workforce and creating an inclusive working environment. We welcome applications from all qualified candidates irrespective of gender, sexual orientation, ethnicity, religious beliefs, age, disability or other characteristics.

Applications are only considered from nationals of the following states:
Austria, Belgium, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Luxembourg, the Netherlands, Norway, Poland, Portugal, Romania, Slovenia, Spain, Sweden, Switzerland, the United Kingdom, Canada, Latvia, Lithuania and Slovakia. According to the ESA Convention, staff shall be recruited on the basis of qualifications, taking into account an adequate distribution of posts among nationals of the Member States. The working languages of the Agency are English and French;

a good knowledge of one of these is required. Knowledge of another Member State language would be an asset.