Terms of Reference

• Division : Internal Audit.
• Location : Sana’a.
• Reports to : Internal Auditor

Organization & Background:

A humanitarian, independent, non-profit, non-governmental organization that works across Yemen. The organization provides direct assistance for conflict-affected populations, IDPs, host communities and vulnerable groups in the conflict areas. The organization, in partnership with international agencies, takes action during crisis situations, and goes the extra mile to engage in other contexts where its competencies will add value. The organization promotes durable solutions for conflict-affected populations and helps to restore services, education, economic, wellbeing and health. 

Scope of the Position:

As an Internal Audit Assistant, he/she will be responsible for evaluating and improving the effectiveness of the organization’s internal controls, risk management processes, and governance systems. He/she will conduct internal audits to assess compliance with policies and procedures, identify areas of potential risk or inefficiency, and provide recommendations for improvement. The ideal candidate will have a strong understanding of auditing principles, excellent analytical skills, and the ability to communicate effectively with stakeholders at all levels.

Key Responsibilities:

• Plan and execute internal audits to assess the effectiveness of the organization’s internal controls, risk management processes, and governance systems.
• Evaluate the adequacy and effectiveness of internal controls, policies, and procedures, and identify areas of potential risk or non-compliance.
• Conduct interviews, review documentation, and perform data analysis to gather information and evidence during the audit process.
• Identify and communicate audit findings, risks, and recommendations to management in a clear and concise manner.
• Develop comprehensive audit reports summarizing findings, recommendations, and management responses.
• Collaborate with management to develop action plans to address identified risks and control deficiencies.
• Monitor the implementation of recommended actions and ensure their effectiveness.
• Stay up to date with industry best practices, regulatory requirements, and changes in accounting and auditing standards.
• Provide guidance and support to other departments in implementing and maintaining effective internal controls.
• Conduct audits by planning and executing a systematic and objective examination of the organization's processes, systems, and controls. They gather evidence through interviews, document reviews, and data analysis to assess the adequacy and effectiveness of controls, identify areas of risk or non-compliance, and make recommendations for improvement.
• Assess risks faced by the organization and evaluate the effectiveness of risk management processes. 
• Ensure compliance with laws, regulations, and internal policies. 
• Prepare detailed audit reports summarizing their findings, recommendations, and management responses. 
• Play a key role in promoting continuous improvement within the organization. 
• Maintain independence and objectivity in their work.
• Any other tasks as assigned by the supervisor.

Qualifications, Experience, and Skills:

• Bachelor's degree in Accounting, Finance, or a related field.
• Minimum 1-2 years in relevant experience.
• Professional certification such as Certified Internal Auditor (CIA) or Certified Public Accountant (CPA) is preferred.
• Proven experience in internal auditing, risk management, or a related field.
• Strong knowledge of auditing standards, principles, and practices.
• Excellent MS Office applications skills.
• Excellent analytical and problem-solving skills.
• Proficient in using audit tools, data analysis software, and Microsoft Office applications.
• Strong attention to detail and ability to work independently.
• Effective written and verbal communication skills.
• Ability to build and maintain positive working relationships with stakeholders.