Assistant Auditor.Internal Audit

Role Overview

Assistant Auditor, Internal Audit at Qatar Steel, based in Qatar.

Role Purpose

To support the Internal Audit function in conducting risk-based audits, evaluating organizational controls and governance, and delivering findings and recommendations to management and the Board Audit Committee in accordance with IIA Standards and the Internal Audit Charter.

Key Responsibilities

Strategic Planning

• Conduct annual risk assessments to develop the Risk Based Audit Plan.
• Assist in preparing the Internal Audit plan and provide input to support Qatar Steel's overall and Internal Audit strategic plan and KPIs.
• Assist in finalizing the Risk-based internal audit plan at least annually with the Internal Audit Manager for review and approval by the Board Audit Committee.
• Review and suggest adjustments to the internal audit plan as necessary in response to changes in Qatar Steel's business, risks, operations, programs, systems, and controls.
• Support communication to the Board Audit Committee of any significant interim changes to the internal audit plan.

Operations & Execution

• Perform assigned duties with honesty, diligence, and responsibility in line with the IIA Code of Ethics and Standards.
• Support the Internal Audit Manager to ensure organizational independence annually and consult to take necessary actions or safeguard measures if independence is impaired.
• Execute audits as per the Annual Audit Plan and submit timely and accurate reports to different stakeholders.
• Participate in kick-off meetings for Internal Audit with relevant internal stakeholders to introduce audit scope, objectives, and identify required information and documents.
• Ensure applicable engagements (assurance and advisory) are executed, including establishment of objectives and scope, documentation of work programs and testing results, and communication of engagement results with conclusions and recommendations.
• Present preliminary findings to relevant internal stakeholders to obtain clarifications, review justifications and supporting material, and agree on required corrective actions.
• Review and validate identified repeated irregularities, collaborate with relevant internal stakeholders to identify and resolve root causes, and escalate unresolved or critical cases to the Internal Audit Manager.
• Assist in conducting special assignments including audits, investigations, and other services related to breaches of the code of ethics, corruption, and fraud by employees or contractors.
• Support the Internal Audit Manager in coordinating with external stakeholders including State Audit Bureau and External Auditors.
• Ensure emerging trends and successful practices in internal auditing are considered.
• Communicate trends and emerging issues that could impact Qatar Steel to the Internal Audit Manager as appropriate.
• Engage the auditee with openness and communication to ensure comprehension of audit scope, purpose, and approach.
• Engage with the Internal Audit Manager or Senior Auditor to obtain guidance as required for successful completion of assignments including supervisory review for ongoing projects.
• Ensure quality review and archival of audit documentation.
• Develop and apply foundational IT knowledge to assess technology-related risks and controls during audits.
• Assist in evaluating IT general controls, application controls, and cybersecurity measures in consultation with external consultants and IT teams.
• Ensure necessary IT competencies and awareness of emerging technologies including Artificial Intelligence and Cybersecurity exist and integrate IT risks into the audit plan.
• Collaborate with IT leadership to understand critical systems and data flows and ensure the internal audit function can evaluate IT controls, data integrity, and system security effectively.
• Support the Internal Audit Manager or Senior Auditors in engaging external Audit Services Providers such as Information Technology Auditors, including review of preliminary audit findings, validation with relevant internal stakeholders, agreement on corrective action plans and timeframes, and follow-up to ensure resolution.

Follow-up & Monitoring

• Coordinate with the auditee to review progress and evidence of agreed open or overdue actions.
• Assist in preparation of periodic Follow-up reports to monitor timely completion of open or overdue corrective actions from previous audits.

Reporting & Compliance

• Support the Internal Audit Manager in preparation and timely submission of reports to Management and the Board Audit Committee.
• Support the Internal Audit Manager in achieving Departmental Key Performance Indicators and preparation of KPI reports.
• Adhere to Internal Audit Policies and Procedures and support the Internal Audit Manager for their periodic review and update.
• Adhere to Qatar Steel's relevant policies and procedures unless they conflict with the Internal Audit Charter and Process; report any conflicts to the Internal Audit Manager for further communication to the Board Audit Committee.
• Assist in development and implementation of departmental policies, systems, processes, procedures, and controls to fulfill all relevant procedural and legislative requirements while delivering quality, cost-effective service in a consistent manner.
• Periodically help the Internal Audit Manager assess the purpose, authority, and responsibility of internal audit and recommend adjustments as required.
• Comply with relevant State Laws of Qatar, Circulars and directives of QatarEnergy, Board of Directors, MD&CEO, and conformance with IIA Standards, Code of Ethics, and Guidelines.
• Assist in budget preparation and consolidation for the Internal Audit department and monitor financial performance versus budget.
• Assume responsibility for aspects of Quality and HSE management systems over which they have control.
• Protect the assets of the Company from all related risks including fraud, irregularities, or errors.

Professional Development & Quality Assurance

• Develop engagement work programs incorporating applicable Standards, Topical Requirements, and Global Guidance, demonstrating due professional care.
• Apply ethical principles in audit work, ensuring impartiality and adherence to professional responsibilities.
• Recognize and appropriately disclose impairment to objectivity when assigned to an audit engagement involving a department where the individual formerly worked.
• Support the Quality Assurance and Improvement Program by adhering to professional Standards and participating in internal and external assessments.
• Drive continuous improvement in audit quality and performance and contribute to overall effectiveness of the Internal Audit department.
• Conduct gap assessment against GIAS and assist in drafting and implementing recommendations for improvement.
• Conduct internal quality assessments, develop roadmaps for elevating the internal audit function's maturity, and advise leadership on strategic improvements.
• Ensure professional growth by enhancing knowledge, skills, and competencies through ongoing learning via various platforms and seeking feedback.
• Support development of engagement work programs that include analytical procedures and sample-based testing to assess effectiveness of controls.
• Support internal audit engagements by gathering information on risk assessments performed by other assurance providers.
• Prepare concise, well-structured audit reports that clearly communicate findings, root causes, and actionable recommendations supported by sufficient relevant and reliable evidence.
• Collaborate with stakeholders to validate results and incorporate management feedback, ensuring completeness and accuracy of final reports.

Leadership & Coordination

• Administer audit engagements, facilitating discussions with management on risk mitigation efforts and feasibility of process improvements.
• Coordinate with internal auditors and management to efficiently complete tasks within established timelines.
• Communicate audit engagement objectives and scope clearly and professionally, adapting content for various audiences.
• Coordinate with management to schedule meetings, draft agendas, and document discussions.
• Apply effective questioning techniques during interviews and ensure timely updates to project documentation including meeting minutes and follow-up actions.
• Overcome management disagreements on engagement conclusions by emphasizing relevant, sufficient support and collaborating to identify possible root causes and feasible action plans.
• Perform data analysis using Information Technology tools such as TeamMate Analytics and MS Excel in internal audit activities to identify potential indicators and findings.
• Administer audit engagements from planning to final reporting, coordinating teams, timelines, and resource allocation.
• Apply risk-based project management techniques to enhance audit effectiveness and efficiency and monitor engagement progress to ensure objectives are met.

Governance, Risk & Compliance Focus

• Manage audit engagements assessing governance maturity and recommend enhancements to align with leading practices.
• Support audit engagements evaluating the effectiveness of strategy-setting processes while launching strategic initiatives, including identifying objectives and mitigating risks to successful achievement.
• Manage audits of risk management frameworks, reporting mechanisms, and response strategies and provide recommendations to enhance Enterprise Risk Management maturity and integrate risk management into strategic decision-making.
• Evaluate the influence of organizational culture on risk practices and stakeholder engagement.
• Evaluate the effectiveness of compliance programs in supporting governance, monitoring objectives, and delivering training.
• Assess adherence to regulatory and ethical obligations and identify control weaknesses in compliance processes, recommending improvements to enhance design and implementation.
• Lead fraud risk assessments and audit procedures to evaluate the effectiveness of fraud prevention and detection controls.
• Analyze anomalies to identify potential fraud indicators and root causes.
• Assess governance and risk management practices related to fraud oversight and recommend improvements to internal controls.
• Assess whether results from disaster recovery simulations led to action plans that were implemented.
• Assess how social and environmental objectives are embedded within the organization's governance, strategy, and risk management.
• Evaluate the effectiveness of related control processes,