AfDB Chief Auditor Job Vacancy in Ghana

Job Description

Objectives

The Office of the Auditor General
(OAGL) is responsible for planning, organizing, directing and controlling a
broad, comprehensive program of auditing both internally and externally
including, without limitation, all projects and programs of the Bank group. The
Office shall provide all levels of management with periodic, independent and
objective appraisals and audits of financial, accounting,
operational,
administrative and other activities, including identifying possible means of
improving accountability, efficiency of operations and economy in the use of
resources.

Under the direct supervision of
the Auditor General, the Front Office shall be responsible, in coordination
with Divisions in charge of Financial, Corporate and Operations Audits, for
supporting the Auditor General in achieving his/her mandate.

Duties and
responsibilities

Under the General supervision of
the Auditor General, the Chief Internal Auditor:

Leads Audit Teams to conduct audits of highly
diversified Bank-wide activities relating to the financial, corporate and
operational functions of the Bank by:

planning audits and determining
audit objectives, scope, criteria, methodology to be used as well as
staff and budget resources required to ensure that the audit adequately
covers the selected area of the Bank’s operations, activities, systems
and controls;
deciding on the applicable audit
approach and techniques that will facilitate the conduct of the audit and
preparing the Audit Planning Memorandum (APM) for the Manager’s approval;
preparing Audit Programme or modify
existing ones (if any), to ensure systematic approach to the audit and
ensure that the scope of the audit is fully covered;
conducting the field work by
collecting data, documents and information, testing and analyzing such
information, identifying weaknesses, causes and effects of variances,
errors, non-compliance with rules, regulations, policies, procedures,
etc.;
reviewing the working papers and
reports of the other staff in the Audit Team to ensure that the audit
work is in accordance with the Programme, the findings are supported by
the evidence and working papers complies with professional auditing
standard;
discussing the audit findings and
recommendations with the auditee Departments’ staff, Managers and
Directors;
preparing and typing the Preliminary
Audit Report containing observations, conclusions and recommendations to
tighten controls, safeguard the assets or image of the Bank, improve
working procedures and ensure that resources are efficiently utilized,
for the Auditor General’s signature and transmission to the auditee
Departments and Vice-Presidents for comments;
preparing and typing the Final
Internal Audit Report after incorporating the comments of the auditee
Departments and Vice-Presidents, for the Auditor General’s signature
through the Manager and onward transmission to the President and the
Boards of Directors;
Monitoring the implementation of the
audit recommendations to ensure that the weaknesses observed are
corrected and do not recur.

Leads other Auditors or undertakes special assignments
on any aspect of the Bank’s operations as requested by the President or
Boards of Directors by:

Planning the approach to be utilized,
deciding the objectives, scope, and methodology to follow, preparing the
Audit Planning Memorandum (APM) for the Manager’s approval and preparing
the Programme to ensure that the delivery of the assignment is systematic
and all aspects are covered.
Interviewing the parties involved
and collecting all pertinent data, documentation and information from all
relevant sources, e.g. Directors and Vice Presidents, analyzing data and
information collected to identify causes of irregularities, violation of Bank
Rules, etc.
Preparing and typing the Preliminary
and Final Report incorporating the formal comments of parties involved
for the Auditor General’s signature through the Manager and transmission
to the President and the Boards of Directors.
Monitoring the implementation of
recommendations to prevent re-occurrence of such irregularities and
safeguard the assets and image of the Bank.

Supervises and reviews the work performed by other
Auditors and Consultants to ensure that audit objectives are achieved, working
papers adequately support the findings, conclusions and recommendations
and the report is accurate, objective, clear, concise, constructive and
timely.
Performs Quality Control of Audits conducted in the past
to improve quality of future audits.
Leads Audit Missions to Member Countries’ organizations,
Project Executing Agencies and Sites to conduct audit and advises on
compliance with Bank Rules, Regulations, Policies and Procedures to
improve project implementation.
Assists the Auditor General in preparing the Internal
Audit Quarterly Activity Reports containing the status of implementation
of the Annual Internal Audit Work Programme for submission to the Boards
of Directors.
Assists the Auditor General in preparing the Annual
Budget containing the resource requirements of the Office.
Assists the Auditor General in proposing and preparing
broad audit guidelines, manual, procedures and standards for internal
audit activities to ensure consistency of audit approach, independence,
objectivity, professional proficiency and due care.
Selects and presents, and discusses audit findings of
particularly great impact or recommendations for major changes in
procedures, work flow or organization, with Managers, Directors and Vice
Presidents concerned to obtain their agreement.
Monitors and assesses adequacy of action taken by
auditee departments to correct reported deficient conditions, conferring
with Managers and Directors to ensure appropriate corrective measures are
taken.
Reviews Bank Group’s new Rules, Regulations, Policies
and Procedures, as well as, proposed changes to existing ones to ensure
that adequate controls are incorporated therein.
Gives advice to other Departments and Committees on
matters relating to internal control, audit of project accounts, procedures,
financial management, operational issues to facilitate their decision
making processes.
Trains, directs and counsels less experienced Internal
Auditors in the performance of audit assignments to ensure compliance with
audit procedures, proficiency and time schedules.
Assists the Auditor General in liaising with External
Auditors during the Annual Interim and Final Audits of the Bank Group’s
Accounts to exchange information and reports, discuss audit coverage,
findings and recommendations. Also, liaises with other Departments on
audit matters to facilitate the conduct of audit assignments and resolve
any problems which might be encountered during and after the completion of
audit.
Assists the Auditor General in coordinating the External
Quality Assurance Reviews usually conducted by External Auditors or
Institute of Internal Auditors or Internal Audit Department of a
Multilateral Development Bank, to facilitate their work by collecting all
the data, documents, information requested in all Departments, sending
survey questionnaires to all Directors, arranging and attending their
meetings with Directors and Top Management, reading and commenting on
their draft Reports.

Selection
Criteria

Including
desirable skills, knowledge and experience

A minimum of a Master’s degree in Finance, Accounting,
Business Administration and/or an internationally recognized Professional
Accounting/Auditing Qualification (“Expert comptable” Chartered/Certified
Public Accountant designation).
A minimum of seven (7) years of auditing experience in
an internationally recognized professional accounting firm or an
international Financial Institution.
Sound knowledge and auditing experience of Treasury and
Private sector operations and financial instruments and information
systems such as SAP/R3 system, Enterprise Risk Management (ERM),
Integrated Audit Approach would be of a comparative advantage.
Good interpersonal, supervisory, communication and
analytical skills. Demonstrated writing skills and attention to
detail.
Ability to communicate effectively in English or French
with a good working knowledge of the other language.
Proficient in the use of the Bank standard software:
Excel, Word, Power points; MS projects, Access, Visio etc.
Proficiency in the use of computer Aided Audit Tools
like ACL, PENTANA, etc.