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OVERALL DESCRIPTION
General Description of the
Role:
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 2010 in North and
South Sudan with CFO and Head of Internal audit, and decide
on prioritisation of field sites based on risk assessment.
The Plan will be reviewed and amended if necessary at half-year.
• To establish a risk-register in each location that
is regularly updated.
• Management of in-country national Internal Auditor
and their plans.
• Work with CFO and Head of Internal Audit 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 Department in GOAL Dublin and its
interaction with the finance function of field offices.
• Provide advice on improvements to GOAL finance 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 liaison officer).
• Execution of Audit Plan:
- Undertake internal audits in field offices as described
in the plan.
- Provide recommendations to Country Director (CD), Field
FC, Head of Internal Audit where necessary, on improvements
to be made in systems and controls.
- Discuss findings of audit with CD and Field FC 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 and Field FC to ensure they have been implemented.
- Conduct any ad-hoc audit or financial investigation assignments
at the request of the Audit Committee or Head of Internal
Audit.
• A principal 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.
• 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.
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 financial
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.
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