Specific Role Responsibilities:

PLANNING
• Planning of the projects in the division.
• Preparation of resource plans to meet the requirements of the approved audit plan.
• On the job supervision, mentoring, coaching, motivating and training of team members.
• Implementation of the audit plan for the division/
• Liaison with team members and sign-off at the planning, execution and reporting phases of
each internal audit.
• Appraisal and evaluation of the performance of team members and drawing up of
development plan.
• Review of time records to monitor time spent against work done.
• Drafting the engagement letters.
• Documentation of the process description / flowcharts.
• Documentation of a risk and control matrix of the area or process under review. In the event
that the area under review has already performed a risk assessment the individual should be
able to use their own expert judgement to assess the validity of such an assessment and the
extent to which the assessment can be used in support of conducting the audit.
• Identification of desirable controls which can be implemented to reduce risk exposure given
the risk and control matrix. Identification of controls should include consideration of existing
controls and compensating controls, as well as consideration of desirable controls not present.
• Independent documentation of the control adequacy assessment.
• Conclude on the adequacy of the controls.
• Verbal and non-verbal communication consistently of a high standard.
• Use of data analytics to support the planning of a review.
• Review and sign off of audit working papers and files to ensure compliance to MIA
methodology and standards.
• Review of the audit findings and the draft report.
• Interviews/meetings with the client as and when required.
• Compliance with MIA administrative requirements.
• Interviews for recruitment of staff for the division
• Provision of input to the Head of Internal Audit for the overall management of the division
• Implementation and management of a risk-based audit approach.
• Provide combined assurance report to external service providers which maps reported audits
and the outcome thereof to the key risk of the organization.

FIELDWORK
• For controls that have been assessed as adequate or partially adequate translate the identified
controls into a suitable testing plan/audit programme.
• Execution of the agreed testing plan/audit programme.
• Obtain sufficient, appropriate audit evidence on work performed to evaluate the effectiveness
of controls.
• Conclude on the effectiveness of the controls
• Appropriate escalation of issues identified during testing though informal queries – to both
the client and also the Head Internal Audit.
• Application of existing knowledge to unfamiliar situations in order to readily identify risk
exposures, controls applicable and appropriate testing programmes for these.
• Collect, analyse, and interpret documents and information to provide reasonable assurance
and documentation that engagement objectives have been met.
• Preparation of proper working papers, documentation of the information obtained, the
analyses made, and the support for the conclusions and engagement results.
• Raise audit queries for discussion with the relevant management personnel
• Verbal and non-verbal communication consistently of a high standard.
• Use of data analytics to support the fieldwork and testing done as part of a review.

REPORTING
• Prioritise and interpret issues identified during testing, for the purposes of reporting.
• Preparation of quality reports. Reports should provide an appropriate representation of issues
identified during the review.
• Timely clearing of review notes from the Head Internal Audit review.
• Reports should be issued in line with the reporting protocol.
• Resolve issues that arise at the reporting stage of the review. This may include disagreement
with regard to validity and prioritisation of issues, as well as appropriateness of action plans –
amongst others.
• Conclude on the effectiveness of the control environment.

AUDIT COMPLETION
• Maintenance of Teammate file, and retention of all records, documents relevant to the review.
• Adherence to policies and standards with regard to confidentiality of information and
documents retained and used in the performance of the review.

Qualifications and Experience
• At least 3-year degree qualification in accounting. (Non-negotiable)
• CIA qualification, or post graduate qualification desirable
• 3 to 5 years internal audit experience