Senior Internal Auditor (Operations)

Role Overview

Senior Internal Auditor (Operations) at ADNOC. This role carries out comprehensive audit and evaluation of management controls over financial, administrative and operational activities to ensure the internal control system for integrity and reliability of financial processes is implemented and working efficiently and effectively.

Role Purpose

To execute risk-based internal audit plans, perform and follow up all financial audits as agreed with the Department Manager, ensure smooth and timely progress of audit programs according to annual audit plans and corporate strategies, and prepare final audit reports with findings and recommendations for corrective action plans.

Key Responsibilities

Planning & Risk Assessment

• Perform quarterly and annual risk assessment exercises for assigned organisational units.
• Develop annual risk-based internal audit plans based on risk assessment results.
• Identify and discuss audit objectives and approach with the Department Manager.
• Participate in planning assigned audit reviews' approach and scope.
• Prepare audit programs with identified risks, mitigating controls and testing programs for agreed scope areas.
• Conduct preliminary review of audit assignments to establish scope and develop audit plans.
• Assist Department Manager in developing and carrying out audit assignments.

Audit Execution & Control Evaluation

• Execute the approved annual audit plan as agreed and ensure all audited areas are subject to adequate evaluation of internal controls.
• Identify areas requiring additional audit coverage to ensure systems, procedures and internal controls are effectively adhered to.
• Collect and analyse all necessary evidence to assess potential procedural risks.
• Prepare and update risk assessment processes and risk registers of auditable entities.
• Evaluate adequacy and effectiveness of process controls based on business knowledge and experience.
• Determine auditing procedures to be applied, including use of IT audit techniques and sampling methods.
• Analyse and review financial and related operational systems, policies and procedures.
• Obtain and review audit evidence as the basis for informed, objective conclusions on internal control system adequacy and effectiveness.

Reporting & Documentation

• Prepare working papers related to audit tests performed which evidence and support observations, results and conclusions.
• Record working papers adequately within the Audit Management System (AMS).
• Prepare final audit reports, audit findings and recommendations for corrective action plans.
• Provide value-added recommendations to improve and enhance controls.
• Review and discuss with concerned staff all matters, control gaps and other issues disclosed in audit reports.
• Prepare excellent reports with clear writing of complex issues.

Supervision & Monitoring

• Supervise and support audit activities carried out by auditors to ensure smooth and timely progress of audit programs.
• Monitor and follow up schedules of assignments and ensure tasks are successfully completed according to the annual audit plan.
• Distinguish between critical and non-critical tasks and give priority accordingly to ensure high quality and prompt work.
• Follow up work carried out by auditors to ensure adequacy, thoroughness and completeness.
• Review weekly progress of all audit programs performed by audit staff.
• Prepare and update weekly audit staff work schedules for Department Manager.

Qualifications & Experience

• Bachelor Degree in Commerce or Accounting.
• 8 years of professional experience in auditing, preferably in oil and gas industry or international audit firms.
• Hands-on experience working with an audit management system.
• Experience working in an environment with ERP system, preferably SAP.
• In-depth knowledge of IFRS, budgeting and management accounting principles.
• Thorough understanding of internal audit, corporate governance and risk management.

Skills & Competencies

• Strong verbal and written communication skills in English; knowledge of Arabic is an advantage.
• Excellent report writing skills with ability to clearly write complex issues.
• Excellent knowledge of Microsoft Office, especially Word, Excel and PowerPoint.
• Ability to work independently and as part of a team.
• Critical thinking and analysis skills.