Audit Associate

JOB PURPOSE

The Associate Auditor supports the execution of internal audit engagements across Government of Ras Al-Khaimah entities (Audit universe) under the supervision of the Assistant Manager. The role involves performing audit testing, preparing working papers, documenting findings, and contributing to the delivery of the risk-based annual audit plan.

• Execute day-to-day fieldwork activities for assigned audit engagements, including walkthroughs, sampling, testing, and observation.
• Follow the audit program prepared by the Assistant Manager and conduct testing in line with agreed objectives.
• Assess the adequacy of the design and operating effectiveness of internal controls associated with key risks identified.
• Collect, organise, and analyse audit evidence, ensuring it is sufficient, reliable, and relevant to support findings.
• Prepare clear and well-structured audit working papers in accordance with IIA Standards and departmental templates.
• Identify and clearly document audit observations, including condition, criteria, cause, effect, and recommendation.
• Resolve all review notes raised by the Assistant Manager.
• Contribute to the drafting of audit findings sections and initial audit reports under the guidance of the Assistant Manager.
• Ensure all audit files are properly archived, including working papers, correspondence, reports, and supporting evidence.
• Interact professionally with auditee staff to request documents, clarify information, and ensure timely provision of audit evidence.
• Conduct follow-up on prior audit recommendations to assess the adequacy and timeliness of corrective actions.
• Ensure all audit work is conducted in compliance with the IIA's Global Internal Audit Standards (2024) and departmental policies.
• Assist in investigations, special reviews, advisory engagements and any other tasks as directed by the Director of Internal Audit.
• Protect organization's reputation by keeping information confidential.

Prepare and submit weekly time sheet.

• A bachelor’s degree in accounting, or a comparable business oriented degree.
• CIA/ ACCA/ CPA from a recognized professional institution is preferred.

• 2–4 years of relevant experience in internal audit, external audit, or internal controls.
• Experience in a government or public sector environment is an advantage.
• Prior experience in a Big 4 or equivalent firm is an advantage.
• Exposure to multi-entity or group audit engagements preferred.
• Knowledge of financial management systems processes and controls.
• Basic knowledge of International Public Sector Accounting Standards (IPSAS).

• Fluency in Arabic and English (written and spoken) — mandatory.
• Strong attention to detail, analytical mindset, and willingness to learn.
• Good communication skills; ability to work effectively both independently and as part of a team.
• High level of integrity, objectivity, and respect for confidentiality.
• Basic knowledge of the IIA's Global Internal Audit Standards (2024)
• Organised, proactive, and able to manage time effectively under supervision
• Proficiency in MS Office Suite (Word, Excel, PowerPoint).