Job Description

Part (1): Job Specification

• Job Title: Internal Auditor
• Status: Full Time
• Location: Sana'a
• Duration: One Year
• Staff: 1

ADO Overview Abs Development Organization for Women and Child (ADO) is a well-established national, humanitarian, developmental, non-profit, and non-governmental organization, founded in August 1996 by a group of Yemeni girls to provide a better life for women, children, and youths. ADO has been operating in Yemen for more than 28 years with an outstanding coverage of deprived rural areas located on the coast of Tehama and other various areas in Yemen, aiming to eradicate poverty and infectious diseases. Since its inception, ADO has implemented over 213 developmental and humanitarian projects. According to ADO's latest cumulative statistics, by the end of the year 2021, a total of 6,695,412 people benefited from these interventions. Consequently, the organization has established itself among the most effective civil society organizations in Yemen that are working on issues related to livelihood, health, education, and WASH, supporting women, children, and youth. Operating from its headquarters office in Sana’a, and through its branch offices in Al-Hodeidah, Hajjah, Abs, Raymah, Taiz, and Aden, ADO provides educational, health, livelihood, and WASH services to urban and rural communities. As ADO believes that women are the essence of life, it has devoted all its activities and programs to empower and educate women who will lead to a modern and just state. ADO also believes that protecting and caring for children will result in a prosperous future; free from crime and terrorism. Furthermore, ADO believes that youth are the potential and driving force of any modern civil society.

Job Objectives/Scope

Basic Work: The Internal Auditor will be responsible for contributing to the design and implementation of audit processes, procedures, and methodologies, developing and monitoring a customized audit program, planning and performing operational audits to ensure compliance with applicable local, state, and federal regulations, corporate standards, and generally accepted internal audit standards. Ensuring the security of the organization from any financial or administrative corruption, ensuring the monitoring of the project budget and ensuring that it is not exceeded, and bearing the responsibility of supervising and following up on all the work carried out by the administration, including monitoring, studying, and examining all the organization’s work and activities, and ensuring the extent to which these works are properly implemented in accordance with rules, regulations, and instructions. Through the process of the organization's work and ensuring the safety of archiving documents.

Reported to: Head of the organization / Head of the administrative board Supervisor on: Audit Officer

Duties and Responsibilities and Weight

Top Duties and Qualifications of the Internal Auditor:

Duties and Responsibilities:

• Develop a work program and schedule for the internal audit, and ensure that the internal audit is carried out in accordance with the procedures, policies, and objectives set for it, at least four times during the year, and submit monthly, periodic reports and make recommendations.
• Ensuring the safety of working with regulations and systems, and ensuring the completion of all required administrative and financial procedures and steps related to contracting events and expenditure contracts from local and foreign purchases.
• Ensure that the financial transactions are carried out within the framework of the estimated budget of the organization and in accordance with the decisions of the administrative Management, and that they are carried out in accordance with the regulatory procedures, and the inventory of deviations and the report to the senior management.
• Ensure the existence of insurance policies covering all the assets of the organization and the application of all the terms and conditions mentioned and report on the adequacy of these insurances.
• Checking the integrity of invoices, payment vouchers, and the accompanying supporting documents.
• Ensure that officials adhere to the limits of financial and administrative powers approved by the senior management.
• Examining the final and inventory settlements, closing entries, and the integrity of calculating allocations, expenditures, and revenues provided and due at the end of the financial year, and ensuring the correctness and integrity of the methods used in evaluating inventory, reviewing fixed asset depreciation statements, and verifying their depreciation according to the percentages approved by the administrative body.
• Reviewing cash receipt vouchers and check receipt vouchers, verifying their deposit in banks, and matching between records and bank statements.
• Viewing the minutes board of trustees, the minutes of Executive administrative meetings, and all the minutes and documents without exception, and find out what was implemented in the decisions and what was postponed from them, and find out the reasons and report on that.
• Ensuring the safety and procedures of procurement and supplying the organization's needs (and the needs of its rentier assets) in terms of maintenance and administrative supplies, and the safety of storing and disbursing them, and monitoring item cards and recording them in the records.
• Ensure the safety of periodic and annual spending on the organization projects.
• Ensure that the financial department sends confirmations to the donors and all those with whom the organization deals from banks, creditors, and debtors on a regular basis and evaluate the level of performance of the financial department and its employees.
• Participate in the inventory of cash, stores, and property on a sudden and periodic basis, and report on the results of the inventory and any discrepancies, deficits, or actions contrary to the rules, regulations, and decisions of the administrative Board.
• Ensure that the organization's property is not disposed of through sale or other actions without decisions from the administrative board or the board of trustees.
• Ensuring the warehouses' commitment to recording the incoming and outgoing, and working to conduct a monthly reconciliation with the records in the financial affairs.
• Reviewing the supply and exchange storage permissions to verify the completion of the regular procedures and the correctness of the calculations and verifying the way they are saved.
• Ensure that purchases are stored in ways that facilitate inventory control and inventory at any moment.
• Ensure that the process of registration and posting to the automated accounting records is carried out in a timely manner in the general accounts

and that the trial balances and analytical statements attached to them are issued on the specified dates for that.

• Reviewing the accounting entries from the arithmetic and accounting aspects to ensure their correctness with the attachments and the integrity of the accounting guidance, entry, and posting of the relevant records and relevant books on the computer.
• Ensure the clearance of any obligations such as taxes, social security, and salaries.
• Create, revise and submit Internal Audit Charter and Audit Plan to Management for approval as needed.
• Coordinate and conduct special audits, investigations, and/or ad-hoc projects with minimal supervision and direction.
• Prepare a report on the effectiveness and efficiency of the methods of managing and operating the available financial resources of the organization in accordance with the policies, procedures, and instructions applied in the organization.
• Ensure the application of international accounting systems and principles in the implementation of financial management work.
• Perform other duties as assigned.

Technical Role: (60%)

1. Review and analyze compliance with ADO internal policies, rules, and guidelines, including conducting checks and tests that regularly assess whether systems and controls are operating in accordance with donor policies, procedures, and regulations.
2. Preparing the audit plan and commitment in partnership with all administrative units and departments and approving it by the head of the administrative broad.
3. Carry out compliance procedures and special reviews, in accordance with the approved plan and special requests, including but not limited to the following:
   • Reviewing, approving, and following up the departments and analyzing the extent of compliance with the internal guidelines and guidelines of the organization.
   • Ensuring the suitability and effectiveness of the internal systems of the organization's sub-contract partners and the availability of internal controls and adequate protection against error, fraud, loss, or non-compliance.
   • Discuss any issues observed with the relevant staff at the different administrative levels of the organization and take their input until the root causes of each issue are identified.
   • Summarizing audit findings into compliance reports according to approved forms, noting corresponding evidence and guidelines and making recommendations for corrective actions.
4. Plan, implement, and review internal audit reports to ensure that financial control, financial guidelines for donor organizations, and other control procedures are properly implemented and implemented.
5. Completing the missing policies and regulations of the organization in cooperation with all concerned departments or external advisory bodies if necessary.
6. Provide solutions to the problems of differences and inconsistencies between ADO policies and donor policies and regulations. Develop and implement solutions to reconcile the compliance requirements of donors with the programs of the Organization.
7. Identify vulnerabilities and risks under existing grants and proactively propose and act with management to develop corrective actions.
8. Review fiscal month-end reports and provide constructive feedback.
9. Exemplary review of procurement and finance transactions to ensure compliance with regulatory policies, procedures, and donor regulations.
10. Reviews sample appointments, grievances, dismissals, performance evaluations, and handbooks to ensure compliance with organizational policies and procedures, organization-specific laws, and donor regulations as applicable.
11. Ensure clearance of any obligations such as taxes, social security, and salaries.
12. Review bonds/financial transactions on a regular basis.
13. Advise and monitor quality standards and financial values and make recommendations for improvement.
14. Test internal controls, target specific high-risk issues, document any weaknesses and their impact, and make recommendations to address these weaknesses.
15. Review all the organization's contracts and official documents and provide an opinion to avoid any potential conflict of interest in accordance with the regulations approved by the organization.
16. Monitor the actions taken by management in response to the reviews, and ensure that all agreed audit procedures and recommendations are accurate and timely.
17. Review the full compliance of donor reports to ensure accuracy and timely submission.
18. Respond to management inquiries regarding the organization's internal control environment.
19. Follow up on the implementation of management recommendations and actions.
20. Preparing periodic reports and submitting them to the head of the administrative board.
21. Ensure archiving of materials and documents for projects and funders.
22. Monitor and analyze risks and suggest appropriate solutions.
23. Ensure that a high level of confidentiality and security of entrusted data is maintained at all times.
24. When necessary, conduct investigations into fraud, mismanagement, loss of assets, or any other investigation.

Coordination Role: (10%) 25. Effective communication with the organization's external auditors and donors and meet any requirements requested by them in coordination with the concerned departments.

1. Communicate periodically with senior management to check progress regarding internal and external audit recommendations.

Development Role: (10%) 27. Conduct regular assessment of the effectiveness of the organization's branch systems - to identify and mitigate risks; Recommend and initiate necessary changes to processes to improve compliance control.

1. Assist all sectors to effectively identify, document, and mitigate the issue and compliance risks associated with program activities and operations.
2. Participate in necessary trainings and workshops for financial and non-financial staff to ensure that the requirements of the organization and donors are met.
3. Follow up on the implementation of management recommendations and actions.

Supervision Role: (20%) 31. Continuous review and assessment of compliance with the organization's and donor policies and procedures with regard to procurement, financial management, human resources, administration, logistics, and programs, as indicated in the relevant manuals and guidelines.

1. Review/develop all policy and procedure manuals and make recommendations for improvement and their alignment with donor policies.
2. Review and evaluate the effectiveness and efficiency of operations, the efficiency of internal controls, the reliability of financial reporting, compliance with applicable laws, and the protection of assets within the organization.
3. Undertake regular field visits to program sites to identify any weaknesses and prepare accurate and timely reports.
4. Follow up on archiving documents, projects, and financial processes for review.

Career Path/Career Cluster Internal Auditor

Part (2) Person Specification for this Job

Experience and Qualifications

• University degree (Bachelor’s or equivalent) in relevant field (e.g., Audit, Finance, Management, International Development, etc.) CIA (Certified Internal Auditor), and/or Master’s degree in relevant field is preferred.
• 4-5 years’ experience in Audit, Compliance, and/or Risk experience is preferred with a background in Risk Analysis.
• Experience working with NGOs, in the development/humanitarian sector, with knowledge of donor rules and regulations.

Skills/Knowledge

• Familiarity with different types of instruments (Grants, Contracts, sub-awards, etc.).
• Familiarity with various business controls (HR, Finance, Procurement, I.T, Program).
• Familiarity with various donor rules and regulations is a plus.
• Familiarity with various Yemen laws and regulations is a plus.
• Proven experience working in a complex environment.
• Senior-level managerial experience.
• Excellent interpersonal skills & the ability to communicate effectively at a professional level.
• Demonstrates experience in building from scratch, complex Financial strategies.
• Strategic thinking skills.
• Excellent interpersonal and problem-solving skills.
• Ability to communicate clearly, concisely, and effectively.
• Ability to work in multi-disciplinary and multi-cultural contexts.
• Ability to work under pressure of deadlines.
• Fluent in English and Arabic (Speaking and writing).
• Gender: Male/Female (Females are strongly encouraged to apply).