Internal Auditor At Action Against Hunger USA

Position Title**:** Internal Auditor

Number of positions: 1 (One)

Reporting to: Operation Director

Level: X2

Duty Stations: Baidoa, Somalia

Organisational background.

Action Against Hunger-USA is part of the Action Against Hunger International network, which provides humanitarian relief in over 40 countries worldwide in the sectors of nutrition, health, water/sanitation, and food security. Action Against Hunger-USA, an independent NGO, currently manages operations in 8 countries: Kenya, South Sudan, Cambodia, Tanzania, Uganda, Ethiopia, Haiti and Somalia. Action Against Hunger-USA has over $75 million in programs, and approximately 2000 staff based in in the various country offices, Head Quarter in New York City and Operational Centre in Nairobi. Additional growth is anticipated.

Summary of Position

The Internal Auditor is a functioning independent and objective body that reviews, documents and evaluates audit issues/concerns within the organization. The Internal Auditor will examine, review, and analyze records, reports, financial statements, and management practices to ensure adequate internal controls are in place to mitigate risks in compliance with laws, regulations, donor requirements and Action Against Hunger policies and procedures.

Purposes.

The Internal Auditor acts as staff to the Somalia Mission by monitoring and reporting results of the audit/ethics efforts of the company and in providing guidance for the mission and management team on matters relating to risk. The Internal Auditor, together with the HQ office, is authorized to implement all necessary actions to ensure achievement of the objectives of an effective compliance program.

Engagement.

The internal auditor is expected to engage country management, intermediary between the organization and external auditors and other external stakeholders and closely collaborate with the head office on a need basis and when required. He/She support the Somalia Country office by monitoring country program implementation of operational policies and procedures, including finance, grants management, human resources and other operational functions performed in the country.

Delivery

The Internal auditor will perform systematic sampling and testing of financial and operational activity for compliance with AAH internal policies/procedures, and external requirements. The Internal auditor will work, under the guidance of the Operations Director, implement AAH’s Risk Based Approach, including a plan to monitor the country operations designed to timely identify potential chances/incidents of non-compliance and fraud.

Essential job duties.

· Perform a combination of random and targeted sampling protocols to review the accuracy, legitimacy, and compliance of financial activity. Test transactions and support documentation across several protocols, including the review of original (or scanned) source documentation. Maintain complete and accurate work papers that will be reviewed by the Internal and external auditors.

· Propose and institute new compliance measures are different departments aimed at efficiently facilitating delivery while protecting organization assets and following donor rules.

· Conduct compliance trainings to staff and create awareness on different compliance expectations from different donors and Action Against Hunger.

· Organize joint compliance review workshops with teams and lead in compliance self-assessments that highlight control weakness and improvements needed.

· Be custodian of risk register and keep it updated while doing regular risk surveys to evaluate risk awareness among staff and partners.

· Lead in internal compliance assessment and capacity building for sub-partners including developing tools for conducting internal audits for partners

· Perform detailed review of monthly accounting schedules and reconciliations prepared by each country office for completeness, timeliness, and accuracy. Advise the Operations Director of any irregularities.

· Perform a combination of random and targeted sampling protocols to review the accuracy, legitimacy, and compliance of operational activity, including Human Resources, Procurement/Preferred Vendors, Fixed Assets & Equipment, and Safety & Security.

· Participate in or otherwise assist in internal audit or financial audit engagements. Support Risk and Internal Audit functions by confirming and documenting resolution of internal audit findings. Prepare the quarterly Compliance Report updates for submission to the Operations Director & Country Director

· Work with the Heads of Logistics, Finance, Grants Management and HR teams to develop capacity building tools and training modules for compliance and management training.

· Liaise with the Program team, Logistics, Finance, Grants Management and HR teams as required to ensure implementation of best practices and improvements to AAH’s policy environment. Work with the Grants Specialist to identify compliance vulnerability and risk and proactively develop corrective actions.

· Assist with internal compliance investigations, as requested.

· Support institutional training efforts related to compliance and policy implementation

· Support compliance and assurance efforts within the country program, including the annual conflict of interest disclosure cycle.

· Support Ops Director by performing a mentor/guide role to the Country Programs to ensure compliance with Donor policies and local HR/Finance/Operational Policies

· Review monthly Finance. Checklist and Oversight Checklist for the country, identify and summarize gaps to present it to the Ops Director and include it in future work plan to review.

Supervisory Responsibilities

None

Gender Equality Commitments & Zero Tolerance to Abuse.

· Foster an environment that supports values of women and men, and equal access to information.

· Provide a work environment where women and men must be evaluated and promoted based on their skills and performance

· Respect beneficiaries’ women, men, boys and girls regardless of gender, sex orientation, disability, religion, race, color, ancestry, national origin, age or marital status, Value and respect all cultures.

· Promote and uphold the Safeguarding/PSEA policy and procedures.

Fiscal Responsibility

None

Physical Demands

· While performing the duties of this job, the employee is required to sit for long periods and to concentrate on work, including typing and turn out heavy volumes of work accurately, within short time frames Under stressful situations in the context of a moderately noisy office with many interruptions. Must be able to proofread own work accurately so that only minor corrections are needed on an infrequent basis.

· The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Working Conditions, Travel and Environment

The duties of the job require regular job attendance at least five days per week. Must be available to work outside normal office hours or on the weekends as required.

Must be able to travel as required for standard domestic and international business purposes. While performing the duties of this job in the field, the employee may be exposed to precarious settings under high security risks and/or very basic living conditions and outside weather conditions, as well as to infectious diseases.

Required Qualifications and Professional Experience.

• Bachelor’s degree in accounting, Finance, Auditing, or related studies **
• At least 5-6 years of experience in conducting Audits in INGOs, Compliance and Investigations**
• Post-graduate training in financial risk management or associated topics**
• Required Skills & Experience

Experience

• At least 5-6 years of experience performing audits of non-profit organizations, preferably in both a public accounting and internal audit context.**
• Track record of leading complex audits and processes reviews.**
• Extensive experience of feeding back on audit findings in a constructive way, focusing on improvements required and implementations of recommendations. **

Skills/Abilities:

· Demonstrated understanding of compliance requirements of bilateral and/or multilateral funding sources, including USAID, World Bank, European Union, SIDA, SDC etc.**

· Understanding of risks and related relevant controls in the grant cycle including program, financial and procurement cycles.**

· Demonstrate understanding of donor currency changes and application to donor grants vs reporting currencies**

· Demonstrate understanding of document retentions policies, archiving systems and document integrity.**

· Ability to present, discuss, and report on compliance with financial, grants management, and donor management team members of varying levels.**

· Demonstrated ability to develop and maintain effective document and support files for accountability and audit purposes.**

· Knowledge of English and Somali Languages (verbal and written)**

· Negotiating skills to help get buy-in with teams and partners**

NOTE:

All employment offers with Action Against Hunger are conditional upon the receipt of satisfactory references and the signing our code of conduct, Safeguarding Policy with a particular focus on Protection from Sexual Exploitation and Abuse and Child Safeguarding. This position will also be subject to robust reference and background screening checks.