Stakeholders including; trustees, employees, donors and the public expect those charged with governance of the iNGO to manage the significant risks the iNGO is facing and to put adequate controls in place to deal with these. These risks encompass risks related to iNGO operations, as well as risks related to compliance with laws and regulations and financial reporting.
Good governance, by its nature, demands effective systems of internal control and an iNGO’s system of internal controls therefore has a key role in the management of risks that are significant to the fulfilment of its iNGO objectives. A sound system of internal control contributes to safeguarding all stakeholders and the iNGO’s assets.
An iNGO’s objectives, its internal organization and the environment in which it operates are continually evolving and as a result, the risks it faces are continually changing. A sound system of internal control therefore depends on a thorough and regular evaluation of the nature and extent of the risks to which the company is exposed.
Since quality programs from which beneficiaries will benefit are, in part, the reward for successful risk-taking by iNGOs; the purpose of internal control is to help manage and control risk appropriately, rather than to eliminate it.
The purpose of internal audit within GOAL is to work with senior management to continually review and develop sufficient systems of internal control in order to manage the respective risks that the iNGO faces thereby protecting all stakeholders.
GOAL has been working in Sudan for over 30 years with bases in North and South Sudan focussing on primary health care programmes. Funding for these programmes is derived from a variety of donors including OFDA, ECHO, DfID, Irish Aid and GOAL public funds.
Responsibilities • Develop Internal Audit Plans for North and South Sudan with Head of Internal audit and COO, and decide on prioritisation of field sites based on risk assessment. The Plan will be reviewed and amended if necessary on a regular basis. • To establish and carry out regular reviews and updates of risk-registers in each location. • Management of in-country national Internal Auditors and their plans. • Work with Head of Internal Audit and COO to develop a comprehensive standard audit programme for use in auditing field offices in North and South Sudan. • Review GOAL’s field reporting procedures and identify areas for improvement. • Familiarisation with current structures, systems and procedures of the Finance and Support Departments in GOAL Dublin and its interaction with the support functions of field offices. • Provide advice on improvements to GOAL systems and procedures where appropriate. • Familiarisation with GOAL’s relationship with major donors, including main donor guidelines and principles, (in co-ordination with GOAL’s donor compliance officer). • Execution of Audit Plan: - Undertake internal audits in field offices as described in the plan. - Provide recommendations to Country Director (CD), Field FC, Assistant Country Directors, other members of in-country SMT and Head of Internal Audit where necessary, on improvements to be made in systems and controls. - Discuss findings of audit with CD, Field FC, Assistant Country Directors, other members of in-country SMT and Head of Internal Audit in advance of finalising Audit Report and incorporate their comments. - Report to Head of Internal Audit on findings in formal Audit Report. Follow up on recommendations made in the Report with CD, Field FC, Assistant Country Directors, and other members of in-country SMT to ensure they have been implemented. • A focus of the work will be to assess how efficient budget management and monitoring is within North and South Sudan. • Another important focus will be to review systems of control around the use of cash in each field office. • Conduct any ad-hoc audit or financial investigation assignments at the request of the Audit Committee or Head of Internal Audit. • The Internal Auditor is expected to be in the field (ie North and South Sudan, rather than the Nairobi base) approximately 90% of their time.
Donor Compliance Knowledge and understanding of the key areas of donor compliance. As a further remit to each field visit ensure appropriate systems are in place in all relevant areas; reporting, documentation, filing protocols, resources allocated to ensuring donor compliance, training of staff. However, the Internal Auditor will not make direct contact with Donors without prior approval from the CD or Dublin headquarters. Completion of the quarterly DCO Task List and Checklist for HQ, if Donor Compliance Officers are not available in North or South Sudan.
Timesheets and Staff Contracts Verify that timesheets are completed & signed off by all individual staff & that same correspond to the approved allocation basis. Verify that sample payroll charges as per transaction listing correspond exactly to those apportionments to grant as per the timesheets. Verification of national staff to employment contracts and verify salary amounts per contract match payroll (or salary increase notification).
Procurement Ensure procurement procedures followed in line with the procurement chart thresholds and standard systems and controls. Payment Request Forms – Testing payment request forms for completeness and accuracy of required supporting documents.
Controls File Review the Audit Control File to ensure it is in line with the Audit trail guidelines as per the Finance Manual particularly in relation to allocations each month and documentation of same, sample signatures and correspondence regarding authorisations.
Journals To assess if there’s sufficient audit trail for journals – are all journals reviewed backed up by original documentation showing justification for the journals To ensure that where an error has been made in a journal posting that it was corrected by way of a reversal of the full amount of the transaction and a re-posting of the full correct amount (and not just a posting of the difference).
Subsidiary ongoing responsibilities: (It is intended that these responsibilities will be minimal but if urgent need arises they may be prioritised) • Assume the role of acting Field FC (i.e. provide cover) in situations where: - there may be a time period between contract end and contract start of successive Field FCs, or - a Field FC may require a prolonged leave of absence. • Provide inputs / recommendations in ongoing review of GOAL’s financial procedures and control structures. • Assist in training of national staff in GOAL policies and procedures as required. • Undertake project management tasks if required in emergency circumstances.
This job description serves to give an overview of the role and is subject to change and more detail. The internal Auditor will report to the CD when in country, for matters of general management, administration, safety and security.
If you would like to apply for the above position, please send your CV and covering letter to applications@goal.ie, ensuring that the job title and location of the role are clearly stated in the subject line of your email. Thank you.
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