JOB DESCRIPTION
Head of Internal Audit
Responsible to: Chief Executive
Responsible for: Monitoring & Compliance Manager
Relations with others: Reports to Finance & General Purpose Committee (F&GPC); to work closely with staff across Muslim Aid field offices and other agencies
Purpose of the Post
To carry out an independent appraisal of the effectiveness of the policies, procedures and standards by which the charity's financial, physical and information resources are managed. To provide the Board and Management of Muslim Aid with independent and objective assurance that the major risks to the organisation’s aim and objectives are being identified and managed. To carry out value for money reviews, thereby assisting the SMT and the trustees of the charity in the effective discharge of their responsibilities
Main Responsibilities
Risk Management / Internal Audit
1. To work with Trustees and SMT to ensure a system is in place which ensures that all major risks of the charity are identified and analysed, on an annual basis in the head quarters and field offices.
2. To plan, organise and carry out the internal audit function including the preparation of an audit plan which fulfils the responsibility of the department, scheduling and assigning work and estimating resource needs.
3. To prepare reports for both the SMT and Finance & General Purposes Committee on the policies, programmes and activities of the departments.
4. To coordinate coverage with the external auditors and ensure that each party is not only aware of the other's work but also well briefed on areas of concern.
5. To make recommendations on the systems and procedures being reviewed, report on the findings and recommendations and monitor SMT's response and implementation.
6. To review and report on the accuracy, timeliness and relevance of the financial and other information that is provided for SMT.
7. To work with SMT and have systems in place which ensures that all major risks of the charity are identified and analysed, on a regular basis.
8. To report on the value for money that the charity obtains in all its activities with special regard to economy, efficiency and effectiveness.
9. To provide both SMT and the Finance & General Purposes Committee with an opinion on the internal controls in the charity.
10. To coordinate the function of internal audit in all field office’s as well as address matter raised in the management letters of external auditors in field offices.
11. To present an annual internal audit plan by reference to the risk management framework to the F&GPC for their approval
12. To present the risk map to the F&GPC ensuring that they are made aware of any changes and consider major risk areas in relation to Muslim Aid’s operational and strategic management.
13. To develop an assessment framework that brings together the assurance activities of Muslim Aid where they relate to the risk register and report against this to F&GPC in the form of a functional audit
14. To support programme staff and liaise with institutional donors (e.g. UN / ECHO) where risk are required for specific programmes, including addressing issues in their audit reports and questionnaires.
15. To ensure at the conclusion of audit visit to provide a full briefing to the relevant regional representative, Country Directors or partner organisations ensuring that their comments are recorded as part to the review.
16. To agree action plan necessary to implement that audit recommendation with the Regional Directors/ Country Directors or Head’s of Programme
17. To monitor the implementation of any recommendations
Fraud / Anti Corruption and Anti Bribery Policy
18. To advice on and agree terms of reference for audits to meet donor specifications.
19. To review and update the Fraud / Anti Corruption and Anti Bribery Policy as appropriate, ensuring Muslim Aid staff is aware of the policy and trained in how to use it.
20. To maintain the fraud and anti bribery register, provide advice on Fraud / Anti Corruption and Anti Bribery Policy and give support in event of suspected fraud, (carrying out investigation as required)
21. To provide advice and training to Muslim Aid’s finance staff on internal control procedures and partner auditing
22. To keep abreast of legal and donor related developments associated with the UK Bribery Act
23. To network with other NGO’s to collaborate and advice on anti-measures
International Standards / Best Practice
24. To familiarize yourself, follow and comply with HAP Benchmarks and quality standards as mentioned in HAP 2010 version (earlier version HAP 2007) and sphere standards
25. To monitor developments in best practice and internal auditing standards and to propose changes to ensure that the team’s work is of an appropriate standard.
PERSON SPECIFICATION
Head of Internal Audit
Attribute / Skill / Essential / DesirableEducation / Qualifications / Qualified accountant or member of the Institute of Internal Auditors / A degree preferably in relief and development studies
Experience / A proven experience of internal audit work of at least 5 years
Leadership and senior management experience
Design of risk based Internal Audit Programmes
Experience of risk appraisal and management techniques
Experience international organisations with overseas offices / Relating to governing bodies
Skills / Highly developed inter- personal, analytical and presentational skills
Highly developed knowledge of IT skills with the ability to understand the intelligent use of IT within the business.
Attention to detail
Outcome focussed, target driven with a track record of timely delivery.
Proactive, co-operative and supportive team player
Knowledge / Knowledge of the principles, procedures and practices of accounting and financial records and transaction.
Knowledge of audit procedures, including planning, techniques, test and sampling methods involved in conducting audits.
Knowledge of computerised accounting and auditing record keeping systems. / Knowledge on Islamic finance
Knowledge of Arabic language
Ability / Ability to think strategically and at the highest conceptual levels
An ability to gather, analyse and evaluate facts and to prepare and present concise oral and written reports
An ability to maintain current knowledge of developments related to business matters of interest to internal audit, particularly legislation changes and developments as they affect charities, and new auditing techniques and practices
Ability to work across cultures
Ability and willingness for extensive overseas travel / An ability to establish and retain effective working relationships with other charity staff and to communicate clearly and effectively, both orally and in writing.
Ability to communicate with senior staff on difficult issues
Commitment / Commitment to equality of opportunity and diversity
Commitment to Muslim Aid’s mission, vision and values
Commitment to Muslim Aid’s ethos
Commitment to working towards international standards such as HAP, Sphere, and IFRC.
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