Job offer: Senior Internal Auditor

MINISTRY OF AGRICULTURE, FOOD SECURITY & NUTRITION

CIRCULAR NO. 4 OF 2024.

Applications are invited from suitably qualified local candidates for the following positions that are tenable in the Ministry of Agriculture, Food Security and Nutrition:

MINISTRY : AGRICULTURE, FOOD SECURITY & NUTRITION

DEPARTMENT : ADMINISTRATION

DIVISION : INTERNAL AUDIT

TITLE : SENIOR INTERNAL AUDITOR

GRADE  : H

RESPONSIBLE TO : PRINCIPAL SECRETARY

JOB SUMMARY

TO IMPLEMENT PRACTICAL AUDIT PROGRAMMES, DEVELOP AND UPDATE A RISK BASED ANNUAL AUDIT PLAN, INTERNAL AUDIT MANUALS AND TRAINING GUIDES.

MAIN DUTIES

1.   Implements practical audit programmes

• Reviews and evaluates the adequacy and effectiveness of the audit programs in achieving audit objectives.
• Approves audit programmes as prepared by Internal Audit teams.
• Monitors the implementation of the audit programmes and initiates necessary changes during the course of the audit.

2.   Develops a risk based annual audit plan

• Selects the highest risk areas for immediate audit, based on the division’s risk assessment programme.
• Initiates changes on the annual audit plan based on substantial changes that may occur during the year.

3.   Develops and updates Internal Audit Manuals and training guides.

• Participates in the development and review of the Internal Audit Manual.
• Carries out research and develops on-the-job training programmes for junior staff.
• Orientates staff on the standards and the code of ethics.

4.   Manages the Internal Audit function

• Approves work plans and working papers for the audit teams.
• Appraises Internal Auditors on their annual performance and identifies their training needs.
• Develops training plans for junior staff.
• Contributes in the preparation of the budget for the section.
• Reviews operational reports prepared on line ministries.
• Supervises audit teams assigned to him/her by the Principal Internal Auditor.

5.   Reports periodically to Senior Management and Chief Audit Executive

• Reports annually to Senior Management on internal audit purpose, authority, responsibility and performance relative to its plan and conformance with code of ethics and standards. Reporting must include significant risk and control issues, fraud risk, governance issues and other matters that require attention of Senior Management and Chief Audit Executive.
• Reports to the Chief Audit Executive periodically the organizational independence of internal audit activity in the line Ministries and Agencies.
• Communicates Internal Audit activities, plans, resource requirements, and resource limitations to the Principal Secretaries/Head of Agencies and Chief Audit Executive.
• Reports performance of Internal Audit Activity periodically to the Director  Internal Audit.
• Reports periodically on the implementation of the Audit manual, and charter.
• Identifies and reports on emerging risks to the Director Internal Audit.

JOB SPECIFICATIONEducation and Training

Certified Internal Auditor (CIA) /Masters in Internal Auditing or Masters in BCom Accounting PLUS three (3) years’ work experience in Internal Auditing

OR

Degree in Internal Auditing or Professional Internal Auditor or BCom/General Accountant/Bachelor of Business Administration PLUS Five (5) years working experience in Internal Audit Senior Management position.

Other relevant knowledge

• Knowledge of financial and stores rules and regulations.
• Knowledge of public service rules and regulations

RESPONSIBILITY

For work of others

The task requires great responsibility of fostering harmonious relations between Ministry of Finance and Development Planning and other line ministries

For resources controlled

The task requires responsibility for safe keeping of internal Audit reports

For effect of errors

The task requires proven ability in considerable concentration, accurate calculations of figures, correct method forecasting and projections.

COMPLEXITY

The task requires considerable concentration and foresight for avoiding ambiguous and onerous agreements that are difficult to implement.

Authority for decision making

The task requires the incumbent to make decision when evaluating and improving effectiveness of risk management, controls as well as annual work plans.

Problem solving

Proven skills and ability to solve all administrative issues within the internal Audit management staff, and line ministries.

Supervision received

The incumbent is accountable to the Principal Internal Auditor and is guided by the Public Service Act and associated regulations, refers to the relevant financial legislation, Rules and Regulations, Ministry Strategic Plan, Loans and Guarantees Act, Stores Regulations, Public Service Rules, Lesotho Constitution, Pension Proclamation and other regulations before taking action.

Knowledge Management

The incumbent is to ensure that knowledge and information is recorded, shared and utilized to the benefit of all.

Change Management

The task requires proven ability to champion, inspire and deliver change and continuous improvement in a results focused environment.

Dexterity

This is considered minimal.

Contact

Makes regular contacts with heads of department, Line Ministries, and Auditor General

Mental effort

The job requires very high mental effort when solving internal and external conflicts.

Physical effort

This is considered minimal.

Emotional effort

The job requires to incumbent to be able to solve work related problems

Unfavourable Working conditions

This is considered minimal.

Hazards

This is considered minimal.

How to apply:

Applications on relevant forms, (obtainable from the Ministry of Agriculture & Food Security), GP 104 for serving officers and GP 103 for job seekers duly accompanied by certified copies of educational certificates, transcripts, National Identity Document, and up-to-date performance appraisal forms for serving officers.

All applications must be hand delivered or addressed to:
The Director Human Resources
Ministry of Agriculture, Food Security & Nutrition
P.O. Box 24
Maseru – 100

Not later than the 13th November, 2024