ACTED Recruits Regional Audit Manager

ACTED Uganda

ACTED in Uganda supports the development of climate-sensitive livelihood activities, particularly agricultural activities in the Karamoja region and the north of the country. ACTED Uganda’s actions aim to improve resilience through climate change monitoring and community involvement as well as supporting agricultural livelihoods. In 2017, ACTED launched its operations in the West Nile region to respond to the needs of refugee populations in the region.

Main role and responsibilities

1.Internal audit management

• Implement the approved regional internal audit plan: conduct and supervise internal audit missions through a risk management approach.

Implement the regional audit plan

• In conjunction with the Audit Department, draw up a draft annual regional audit plan;
• Liaise with Country Directors to ensure the availability of their teams;
• Reassess and update the regional audit plan on a regular basis to ensure an approach to priority risks.

Review country audit plans and oversee their implementation

• Depending on the configuration of the country audit departments, internal audit missions may be conducted by the country audit team at the capital and zone level. Review and monitor the implementation of audit country plans by organizing regular telephone meetings with the Country Director.
• Conduct regional internal audit missions and supervise country internal audit missions led by the Deputy Regional Technical Coordinator Transparency and Compliance
• In conjunction with the Audit Department and the Country Director, define the scope and objectives before conducting country audit missions.
• Different types of audits can be conducted: process audits, project audits, specific fraud investigation audit, etc…. both at capital and zonal level;
• Send the approved terms of reference to the country team before the mission;
• Review the ToRs of the regional audit missions conducted by the Deputy Technical Coordinator for Transparency and Compliance before validation by headquarters;
• Once reviewed by the Country Director and in liaison with the audit department at headquarters, review and approve the ToRs of the country internal audit missions to be carried out by the FLAT Compliance Officers.

Mission Audit

• Organize and conduct country audit missions in conjunction with the Audit Department, according to the regional Audit plan and ACTED’s internal audit methodology;
• Ensure compliance with ACTED standard procedures for all management cycles, anticipate and mitigate compliance and external audit risks by ensuring that operations are carried out (i) in accordance with ACTED procedures and donors, with legal obligations, and (ii) optimizing costs;
• Suggest measures to the HQ Audit Department to mitigate these risks, discuss the main recommendations and results with them during the mission;
• Internal coordination: facilitate communication between departments and information sharing to develop a positive work environment.
• Make a draft action plan to discuss with the Country Director during the debriefing session.
• Supervise regional audit missions led by the Deputy Technical Coordinator Transparency and Compliance (organize telephone meetings during the mission, identify key issues, review the most risky results).
• Supervise country internal audit missions conducted by FLAT Compliance Officers.

Audit report

• Send draft audit reports for HQ approval within one week of the audit – including findings, analysis, recommendations and proposed action plan during the debriefing session with the Country Director;
• Send the approved audit report to the country team.
• Review the draft regional audit reports of the Deputy Regional Technical Coordinator for transparency and compliance before validation by headquarters;
• Once reviewed by the Country Director and in liaison with the audit department at headquarters, review and approve the country internal audit missions conducted by the FLAT Compliance Officers.

Ensure recommendations are followed

• Oversee the implementation of recommendations discussed and approved with the region/country management team and ACTED Audit Department;
• Organize a monthly telephone meeting with the Country Director to reassess the action plan and review the issues related to the implementation of the recommendations in a timely manner;
• Update risk assessments based on follow-up to recommendations.
• Ensure the implementation of ACTED’s standard FLAT system in the region
• Ensure that the FLAT ACTED standards system is implemented in a relevant manner in the missions of the region;
• Control the monthly flow of documentation from areas and partners to the capital office.
• At the request of the HQ Audit department, review the monthly Compliance report (FLA 04) and the TITANIC Audit sent by the Compliance team.
• Monitor compliance with country rules and legislation
• Monitor litigation cases (employee, supplier, etc.) in the region in conjunction with the Country Directors and the HQ Audit Director;
• Monitoring of national and local legislation: in conjunction with the Country Finance Manager and the Country Director, ensure that national and local legislation is respected (tax exemption, social security, labor law, etc.);
• Follow up on Tax/VAT exemptions: in liaison with the Country Finance Director and the Country Director, ensure that ACTED complies with tax laws and that Tax/VAT exemptions are submitted on time.
• Provide support to mitigate identified “high risk” risks
• Provide technical support to the Finance, Logistics, Admin, Audit and Program departments and participate in the implementation of the action plan to mitigate the risks identified in 1.1, 1.2 and 1.3 at the request of the Head Office Audit and Transparency Legal Department.

2. External audit: ensure the follow-up and preparation of strategic external audits and due diligences in the region

In close collaboration with the HQ Audit Department, the Country Finance Manager and the Country Director:

• Ensure the preparation of strategic external audits and due diligence;
• Review and approve the External Audit Preparation Project (AUD-01);
• Train implementing partners/country team/area team in the preparation of the external audit;
• Facilitate and coordinate the audit, organize kick-off and closing meetings for each external audit;
• Review the management responses to the audit report, sent by the country director, then have them approved by the HQ Audit department. Monitor receipt of signed audit reports;
• Ensure the update and implementation of the follow-up to the recommendations of external audits (AUD-02);
• When relevant, for a project or for an assignment, provide technical support for the selection of external audit companies.

3. Training session / lessons learned / best practices

• Training and skills building
• During audit assignments, when a know-how gap or need for clarification is identified, provide practical training on specific areas of ACTED procedures.
• With the Country Directors, Regional Directors and the Audit Director, identify the training needs of national and international teams or implementation partners, discuss the planning with the coordination and the HR department for internal and external training, and put them in place implemented according to the Audit’s strategic and operational priorities;
• Support, coach and mentor the Audit team in the region with the aim of building their technical capacity, sharing knowledge within the audit team and providing professional development guidelines.

Lessons learned

• Contribute to the proactive dissemination and use of lessons learned during audit activities (internal and external audits) within national and international staff.
• Organize and facilitate learning sessions with the aim of collecting best practices and lessons learned when an internal/external audit is required or completed.
• Document and share lessons learned and best practices in a timely manner and ensure that knowledge gained contributes to improving ACTED’s compliance.
• Improvement of current processes
• Strengthen ACTED’s current processes and internal control quality, based on international best practices, donor requirements, lessons learned and results of internal and external audits
• At the request of the Audit Department, participate in the development of specific policies.

4. Transparency/Compliance Management

• Minimize the risk of fraud and corruption by ensuring compliance with the FLATS procedures of the ACTED Code of Conduct and Anti-Fraud Policy.
• Manage fraud cases in close collaboration with ACTED Country Directors and Audit Director.
• Ensure the team is aware of ACTED’s Transparency and Whistleblower Policy.
• Ensure that the region’s fraud registers (FRA-04) are well maintained and updated.

5. Audit team leadership

• Participate in the identification of recruitment needs with the country coordination and the Audit Department.
• On request, conduct audit and compliance recruitments and assessments; train and strengthen the skills of the country’s compliance team; identify potential, and contribute to the internal mobility strategy;
• Organize training and capacity building of compliance team members to increase the level of technicality and skills within the department.
• Guarantee a positive working environment and a good dynamic within the Audit team of the region.
• Ensure that the Audit teams in the region maintain the specificities of ACTED in particular its beliefs and values, its global identity, its coherence, its independence and its impartiality.

6. Others

• Provide managers and other team members with regular updates on progress and challenges encountered;
• Notify the HQ Audit Department in the event of a major problem with a potential financial or reputational impact for the country.
• Provide technical and operational support to the Finance, Logistics, Admin, Audit and Program departments at the request of Head Office Directors (in the context of emergency, transition or interim missions).
• Perform any other duties assigned by the direct manager.