Internal Auditor at Double A

Audit Authorities

• Internal Auditor is authorized to make decision for the main responsibility and assignment and is allowed to propose opinion/suggestions to Section Internal Audit Manager for consideration before raising up to the next level; Department Internal Audit Manager.
• Internal Auditor is, as necessary and appropriate, permitted and authorized to access data, information, work process, personnel of the company for auditing in compliance with IPPF. Management at all level is engaged to support internal auditing to achieve the objectives and maximize the company’s benefit.
• Document obtained/ received for auditing shall be kept confidential and shall not be revealed to anyone without permission from the authorized person unless be enforced by laws.

Roles and responsibilities  

• Evaluate the risk management system and encourage the company to perform the followings 1) Efficient Risk Management, 2) Key Risk Identification, 3) Appropriate Risk Indicator and Warning Sign
• Improve and develop audit tools and methodologies to cover the risks that may occur due to the constant changes in the company work process in order to have preventive measurements for domestic and overseas business.
• Evaluate the internal control system to provide recommendations for the core business activities to ensure the adequacy and appropriateness of internal control to prevent and minimize the materiality risk.

Major tasks

• Conduct a preliminary survey on the assigned audit area to understand the work process and existing internal control system.
• Identify the key control of the work process
• Determine or assist to determine the audit methods to perform and identify audit scope. Prepare the audit program, choose the audit samplings and use computer-based auditing
• Obtain, analyze and evaluate the information then consider the adequacy and effectiveness of Internal Control system
• Prepared the working paper, summarize fact findings, obtain evidence and propose the recommendations to the immediate boss.
• Prepare the draft report, provide audit opinion upon the fact findings and provide recommendation to auditee.
• At the end of auditing or during the audit, assist to present the findings with recommendations and arrange the final audit report.
• Follow up the management actions taken as per agreed audit recommendations.
• Professionally perform auditing in accordance with the acceptable framework.
• Perform other task as assigned by the authorized person.

Skills Required

• Bachelors Degree in Commerce and Accountancy, Finance, Business Management
• Microsoft 365 (Word, Excel, PowerPoint, etc.)
• Fundamental knowledge on the COSO Internal Control Framework
• Good analytical skill, be continuous and active learner
• Good communication and negotiation skills, command in English for overseas business audit