Internal Audit Superintendent

SUMMARY:
To assist the Internal Audit Manager with risk assessments and establishing the Internal Audit Plan. To plan, manage and perform the assigned risk based audits and consulting projects within the established timeline. To monitor and review the work performed by Internal Auditors, prepare detailed reports for audited areas and present the reports to Management. To perform investigations as and when

POSITION INFO:

Minimum Qualifications:
• Degree or National Diploma in Internal Auditing or Bachelors of Commerce Degree or Equivalent
• 6 years Internal Audit experience with 2 years managerial experience (preferably in the Smelting and Mining industry)
Additional Qualifications:
• Certified Internal Auditor (CIA)
• Honours or CISA/ACFE will be an added advantage

SAFETY, HEALTH, ENVIRONMENT AND QUALITY

• Identify and assess level of baseline risk exposures in area of responsibility by considering exposures to business, financial, legal issues, people, equipment, material, environment, processes, etc.
• Consider the level of risk, apply mitigation and implement control measures for residual risk (set objectives, minimum requirements, etc.)
• Manage SHEQ compliance within the Department through effective use of the Toolbox
• Utilise the Information Management System (IMS) to analyse, identify trends, initiate, mitigate, investigate and report SHEQ status.

PEOPLE

• Ensure an enabling climate/ culture within the department.
• Manage personal development and the training & development of Internal Auditors.
• Manage performance against set targets and competencies.
• Ensure discipline is maintained (absenteeism, lateness, overtime, misconduct, etc.)
• Assess the Internal Auditors performance on an ongoing basis.
• Coach and counsel people to ensure improved performance levels.

CUSTOMERS

• To develop, maintain and improve relationships with Internal Audit team members and key internal and external stakeholders.
• Liaise and coordinate with Business Units and Internal Auditors regarding the planned audits.
• Discuss Internal Audit Methodology with Management and Staff.
• Discuss key audit issues identified during the audits/ investigations, and make suitable recommendations for improvement or corrective action.
• Assist the Business Unit Management with the performance of the risk assessment process and or other control/ business improvements.

BUSINESS PROCESSES

Planning

• Prepare the Internal Audit Engagement Memorandum.
• Determine the scope of work for the audits.
• Determine required time and resources required to carry the audits.

Risk Assessment

• Assess the existence and effectiveness of risk management.
• Perform analytical reviews and high-level assessment.
• Prepare process flow charts/ system descriptions and process narratives.
• Identify and assess pertinent key business risks and controls.
• Preparing the risk and control matrix for assigned audit engagements.
• Review Internal Auditors’ risk assessment and planning working papers and to identify the pertinent control weaknesses.

Audit Engagement/ Assignments

• Supervise and or lead the assigned audit engagements or projects.
• Execute risk based internal audit assignment.
• Assign audit work to the Internal Auditors during the audit.
• Review the audit procedure prepared by Internal Auditors and develop detailed/ consolidated audit programme for assigned audit engagement.
• Perform detailed analytical reviews and assessments.
• Carry out audit testing procedures during audit engagement.
• Prepare detailed audit working papers to support findings reported.
• Review the audit working papers prepared by Internal Auditors to ensure that the working papers adequately supports the audit findings raised.
• Discuss the audit findings and recommendation with the Internal Auditors and communicate key findings to the Internal Audit Manager on time.
• Develop and discuss audit findings with the Auditee’s responsible staff and Management.
• Make suitable recommendations to improve the internal controls.
• Prepare and present detailed internal audit reports for audits performed to Management.
• Follow-up on management comments and finalise internal audit reports.
• Review the audits projects performed by Internal Auditors.
• Identify and recommend training needs for Internal Auditors.
• Manage and resolve disputes or conflict that may arise during the audits.

Follow-Up Audits

• Monitor the implementation status of internal audit recommendations and agreed management action plans.
• Plan and execute follow-up audits, including review of the work performed by Internal Auditors to determine if the prior findings were addressed.
• Compile and present follow-up report on the implementation status of the recommendations and agreed management action plans to Management.
• Follow-up on management comments, review the comments to determine if appropriate and finalise internal audit reports.

Investigation and Ad hoc Requests/ Special Assignments

• Perform fraud related investigation as and when requested.
• Plan the investigation regarding the time and resources required.
• Source and collect pertinent information or evidence and then examine it.
• Conduct interviews with any associated or responsible personnel.
• Document the work performed and interviews.
• Ensure that the evidence gathered is properly maintained and secured.
• Maintain the confidentiality of the matter/ issues under review.
• Perform other special reviews or ad hoc requests management projects. 
• Prepare clear and concise reports for investigation/ or ad-hoc projects.
• Report on the issues identified to the Internal Audit Manager.

Quality

• Execute or assist in the completion of all audit work in accordance with IIA standards.
• Ensure audits are conducted in accordance with IIA standards and code of ethics.
• Review the audit work performed by Internal Auditors and prepare clear and concise reports for audit and ad hoc engagements performed.

GROWTH

Continuous Improvement

• Contribute to the improvement of risk management and control systems.
• Develop/ enhance the Internal Audit systems/ controls and people.
• Significant risks and related controls are identified and documented.
• Develop detailed and up-to-date standard audit procedures.
• Advise Management on business, governance and system improvement.
• Identify red flags for fraud and execute fraud investigations.
• Promote the company’s Whistle Blowing Line.
• Perform special reviews and value-add projects.

SHAREHOLDER VALUE

• Identify key risks to the company and make suitable recommendations to Management.
• Follow-up on issues reported to ensure that they resolved on time.
• Improve the company’s governance, systems and control environment.

Behavioural Competencies

• Safety and Change Leadership.
• Analytical and Diligent.
• Innovative and Leadership.
• Planning, Organising and Control.
• Results Orientation.
• Systemic Problem Solving & Decision Making.
• Developing and Maintaining Relationships.
• Acting with Integrity and able to maintain Confidentiality.
• Relating & Networking.
• Financial and Business Acumen.
• Ability to work independently and be a team player.

Workplace Competencies

Skills

• Excellent verbal and written communication skills.
• Good computer skills and must be SAP literate.
• Fraud investigation and reporting.
• Managerial and conflict management skill.
• Information Technology audit skills.
• 6 years Internal Audit experience and Fraud Investigation experience.
• At least 2 years supervisory or managerial experience.

Knowledge

• Comprehensive understanding of the Risk Based Internal Auditing.
• Knowledge and understanding to develop audit procedures.
• Know the computerised accounting and controls in SAP.
• Perform fraud related investigation and prepare the concise reports.
• Plan and execute internal audit projects.
• Review working papers and evaluate the audit evidence.
• Review and or prepare and present internal audit reports.
• Knowledgeable in risk management and control frameworks.
• Knowledgeable in relevant South African legislations, Generally Accepted Accounting Practices (GAAP) and International Financial Reporting Standards (IFRS).

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