Lead Internal Auditor

Responsibility:

• Discuss the audit scoping, audit interviews and the result of the audits with auditee Heads, Managers and, where applicable with Directors and Senior Officers.

• Discuss and agree the result of the fieldwork and status of the agreed action plan with the auditees and management as deemed appropriate.

• In consultation with Senior Manager Internal Audit, advise functions on development of internal control and implementation of best practices, based on lessons learned from other audit work or business experience.

• Provide advice to management regarding the development of internal audit planning, processes, techniques and best practices in order to improve operational efficiency of the audit function.

• Conduct/ Ensure Senior IA specialist and other IA staff has conducted work in accordance with the existing Policies, Procedures including the established HSE and code of business.

Activity: Standards and Best Practices

Responsibility:

• Maintain professional standards of work; keep current with Internal Audit best practices. Maintain sufficient general knowledge of overall company's procedures, policies and objectives in order to more efficiently identify potential risk areas.

• In the performance of duties, the Internal Audit Lead has the authority to access company information, and is expected to exercise discretion and ensure appropriate safekeeping and confidentiality of all such information received.

Activity: Stakeholder Engagement

Responsibility:

• Facilitate communication both internally and externally in order to build and nurture mutually beneficial working relationships

Activity:

Health and Safety, Security and Business Continuity

Responsibilities and Accountabilities:

• Ensure compliance to all relevant health, safety and environmental management policies,

procedures, and controls across the Section by the delivery of the Health and Safety Management Program to guarantee employee safety, legislative compliance, delivery of high-quality services and a responsible environmental attitude.

• Follow all relevant Security policies, processes, procedures, and instructions to ensure security

compliance in all aspects of work, by applying them on self, others, and corporate assets.

• Ensure the compliance with Business Continuity and Resilience requirements for adherence to policies, procedures and instructions related to the effective planning for, and response to, incidents and/or business disruptions in order to continue critical business processes and activities with minimal adverse impact.

Activity:

People Management

Responsibilities and Accountabilities:

• Manage the effective achievement of the Organization's objectives by setting individual targets, developing, and motivating staff, and providing formal and informal constructive feedback and appraisal - in order to maximize subordinate and Section's per

Responsibilities & Accountabilities (contd.)Activity: Audit Planning and Execution and Process Management

Responsibility:

• Supervise/ Lead development of the annual and long term Internal Audit (IA) Plan by assessing and prioritizing risks both within individual business areas and at an Enterprise level in order to ensure that audit efforts and resources are focused on areas of higher risk.

• Provide support to the Senior Internal Audit Manager in administrative activities such as preparation of budget & business planning, monitoring of expenditures, organization, professional development etc. so that they remain aligned with overall functional goals.

• Review background information, knowledge and understanding of overall business process for identification of key risks, review detailed audit scope and detailed work program in line with the Audit Plan.

• Review and Lead audits and other engagements planning, execution and reporting performed by Senior Internal Audit Specialists and other IA staff.

• Lead internal and external resources assigned for execution of the audit assignments.

• Review qualitative/ quantitative tests performed by Senior Internal Audit Specialists and other IA staff and evaluate system of internal controls tested during audits to achieve audit scope.

• Review working paper files prepared by Senior Internal Audit Specialists and other IA staff to ensure field work supports audit findings.

• Review audit findings and recommendations and ensure findings are discussed with auditees, Senior Management to achieve agreement or understand their concerns on corrective actions. Review/ update draft report and recommend an audit opinion on adequacy and effectiveness of internal controls to manage risks.

• Lead follow-up exercises with relevant stakeholders to review status of agreed actions to provide assurance to functions and ARCC.

• Where applicable supervise and lead the process of co-sourcing the Internal Audit activities and/ or supervise, review and monitor audit assignment performed by Internal Auditors and/ or auditors from co-source service providers.

• Train and guide other new auditors, senior internal audit specialists as required, including UAE nationals being developed.

• Supervise/ provide support for assigned non-core internal audit services such as review of new/ amended policies and procedures and supporting other Management initiatives.

• Ensure compliance with established Internal Audit manual and make recommendations for improvement, if necessary.

• Ensure work is performed in accordance with the established policies and procedures including the established HSE and code of business conduct.

Activity: Monitoring and Control

Responsibility:

• Develop and maintain on-going reporting to the, Senior Internal Audit Manager/ Enterprise Internal Audit Executive Director or other bodies as requested and deemed necessary

• Responsible to review and evaluate the performance of senior internal audit specialists, other audit staff and consu

Professional Certifications

Certificate Min: Professional qualification (ACA, ACCA, CIMA, CPA, CIA or similar)

Certificate Max: Post Graduate Degree or Professional Certification in addition to minimum requirement e.g., CFE, CISA

Qualifications

Qualification Min: Bachelor degree in Business Administration, Accounting, Engineering.

Qualification Max: Academic qualification in Nuclear Energy

Experience

Experience Min: 6 - 7 years of experience in conducting audits, with a minimum of 2 years as an audit lead, supervisor

Experience Max: 6 - 7 years of experience in conducting audits, with a minimum of 2 years as an audit lead, supervisor