Head of Audit

Reporting to the Director of the Office of Internal Audit and Investigations (OIAI), the Head of Audit will act as a trusted advisor and assurance and risk management subject-matter expert to the IFRC. The role will work with the Director of OIAI and senior leadership in reviewing the Federation Secretariat’s operations, and in providing a platform for learning by sharing good practices and lessons learned across the organization. The incumbent will work closely with all departments, across all regions and all levels of management within the Federation Secretariat, and frequently with outside partners as required.

The Head of Audit will be the operational and professional lead for all audit and assurance work performed by the OIAI, being responsible for the quality and quantity of all audit and assurance work performed by the OIAI. The role will provide leadership and management of all audit staff (a team of six), contractors, and partners in the delivery of OIAI assurance work.

The Head of Audit will, in conjunction with the wider OIAI management team, work with the Director in shaping the strategy and future direction of the OIAI, in particular assurance and risk-based auditing.

The role will oversee the IFRC’s annual programme of grant and donor assurance and lead the Federation-wide enhancement of internal audit and assurance practice.

Roles and Accountabilities

Management and staffing:

• Manage the assurance team including senior and junior auditors (based both in Geneva and within regional offices) and the external audit coordination and delivery staff.
• Ensure all professional staff undertake appropriate continued professional development and training.
• Oversee external (contracted) professionals when working with or to the OIAI.
• Accountable for work deliverables
• Be responsible and accountable for the quality and delivery of a fully risk based, world class, internal audit plan and consultancy service across all IFRC operations and regions, reporting to the Director.
• Be responsible and accountable to manage the workload of the OIAI ensuring appropriate triage of audit response to focus on risky and urgent matters that could affect IFRC corporately.
• Be responsible for management of all audit staff, contractors and partners in the delivery of the OIAI’s work.
• To oversee and lead the audit programme for the Federation including working with and supporting National Societies audit awareness and capability.
• To oversee and lead the OIAI’s leadership of a federal response to risk and audit matters.
• To oversee and manage IFRC global external audit requirements and commitments.

Specialist advice:

• To be a source of deep technical and specialist advice on all aspects of audit work, including but not limited to: risk management, use of aid modalities, programme management, financial accounting audit, IT technical audit, specialist corporate functions audit, value for money, legal aspects of audits, policy writing, formulation and delivery, digital auditing.
• To provide intellectual leadership to the OIAI’s audit function, training and supporting colleagues to deliver best practice.
• Provide technical leadership and in-house training for OIAI professionals.
• Provide technical leadership and in-house training for IFRC and NSs.
• Provide technical and thought leadership on risk and control matters to the Federation and wider international system.
• To oversee the identification of business risks and make recommendations for future internal controls improvements.

Technical delivery:

• To plan and undertake a fully risk-based, internal audit plan.
• To ensure previously reported audit risks are followed up and their status reported to the ARC every six months.
• To ensure the agreed internal audit / external audit / consultancy plan for each year is delivered.
• To prepare and deliver IFRC annual OIAI report for publication.
• To manage work within agreed resources and budget.
• To ensure the smooth running of the department administratively and with staffing well managed.
• To deliver a diet of the most complex and challenging audit and risk work directly as assignments reporting to the director.
• To quality assure audit outputs from the OIAI.

Representation and stakeholder management:

• Provide contextual and sensitive briefings as relevant to stakeholders balancing carefully transparency, reputational risks, and audit integrity.
• Working with key stakeholders, including donors and partners, to ensure audit work is understood and supported by donors.
• Leading relevant donor assurance and control conversations, including supporting funding negations
• Managing relationships with internal IFRC partners including 2nd line professional functions such as HR and Legal colleagues and senior and line management.
• Working with challenging clients, both auditees and concerned donors.

Manage the delivery of the externally provided and OIAI-commissioned grant audits:

• To manage the OIAI’s audit function ensuring the IFRC’s OIAI meets international audit standards, in particular the IIA (Institute of Internal Auditors).
• To manage a significant programme of commissioned donor and grant audits.
• Conduct audits in accordance with generally recognised international audit standards (IIA) ensuring that the integrity of all evidence obtained is maintained through the course of audits, and with due respect and consideration to a diverse employee population, considering cultural and language differences.
• Orchestrate and oversee donor notifications and audit reporting.
• For most challenging and technically difficult audits to collect evidence, interview auditees, review documents and perform analysis.
• Function effectively with the highest integrity and ethical standards as a member of a multi-national and multi-disciplinary team.
• Carry out audit field missions for the most technically complex audits, sometimes for an extended period.

Other duties:

• Overseeing all audit and assurance work performed by OIAI.
• Developing the annual and strategic assurance plans.
• Managing the annual assurance work including the internal audit plan, commissioned external audits, liaison for the external audit, and donor grant requested audits.
• Setting IA standards and operational processes for the OIAI.
• Quality assuring OIAI assurance work.
• Meeting agreed OIAI performance indicators.
• Presenting to the Audit and Risk Commission.
• Budget monitoring for the OIAI’s assurance work.
• Overseeing the OIAI’s consultancy work.
• Delivery of complex IA and consultancy assignments.
• Designing audit and risk training and delivery of training.
• HR leadership and management of the OIAI assurance team (with audit team members reporting to the postholder).
• In accordance with the International Internal Auditing Standards, plan and perform internal audit assignments of Secretariat and associated field operations’ systems and processes.
• Lead the development and implementation of internal audit systems, procedures, and controls.
• Provide advice and expertise relative to audit and in line with IFRC policies and procedures and apply professional accounting and auditing principles and standards to test and evaluate complex financial records and operational systems.
• With the aim of addressing those critical risks identified during Secretariat audit assignments, meet with Secretariat management to present and discuss with them audit results, making practical and economical recommendations for improvements.
• Prepare and present oral and written reports to the Audit and Risk Commission summarizing critical audit findings and recommendations, and progress of assignment against plan to ensure effective communication.
• Work with the Director in developing and updating audit methodologies, techniques, systems, and procedures to accomplish the Office audit plan for the Secretariat to increase service quality and efficiency.
• Act as the OIAI focal point for various working groups to support management in development internal systems, procedures, and controls.
• Act as the OIAI focal point in the negotiation of new or renewed Partner Funding/Framework Agreements.
• Reviewing audit clauses for contracts and agreements as per the Contract Approval Matrix (CAM).
• Provide/deliver training, coaching, briefing and presentations to different stakeholders on topics related to Secretariat audit, and risk management.

Risk Management responsibilities:

• Promote a culture of risk awareness and appropriate mitigation amongst management and staff by conducting Risk Management workshops during the Secretariat audit assignment.

Required:

• University education to a master’s degree level

• Internal Audit qualification (CMIIA, CIA)

Required:

• Demonstrable track record of successful management of audit teams.

• At least eight years recent professional experience in internal audit and risk management with at least five years spent in an audit leadership role.

• Five years post-qualification audit experience.

Preferred:

• Experience in working for a humanitarian, charitable or not-for-profit organisation.

• International experience.

Required:

• Good understanding of the principles and application of good corporate governance, business and operational risk management, and effective internal controls.

• Good working knowledge of systems audit procedures and techniques.

• IT literate with skills in systems and data analysis using Computer Assisted Audit Techniques (CAAT).

• Good knowledge of information systems auditing and security.

• Knowledge of the principles, procedures, and techniques of financial and management accounting.

• Ability to communicate clearly and effectively, both orally and in writing with different audiences, adapting style to fit situation.

• Ability to gather, analyse, and evaluate facts, and prepare and present concise oral and written reports.

• Ability to establish and maintain effective working relationships throughout the organization.

• Fluent spoken and written English

Preferred:

• Good command of another IFRC official language (French, Spanish or Arabic)

• Other languages

Core Competencies: Communication, Collaboration and Teamwork; Judgement and Decision Making, National Society and Customer Relations, Creativity and Innovation, Building Trust

Functional Competencies: Strategic Orientation, Building Alliances, Empowering Others