المسمى الوظيفي:  SODs Associate- Audit

Overall Job Objectives

The Associate Auditor supports the execution of internal audit engagements across Government of Ras Al-Khaimah entities (Audit universe) under the supervision of the Assistant Manager. The
 role involves performing audit testing, preparing working papers, documenting findings, and contributing to the delivery of the risk-based annual audit plan.

Key Functions and Responsibilities

•    Execute day-to-day fieldwork activities for assigned audit engagements, including walkthroughs, sampling, testing, and observation.
•    Follow the audit program prepared by the Assistant Manager and conduct testing in line with agreed objectives.
•    Assess the adequacy of the design and operating effectiveness of internal controls associated with key risks identified.
•    Collect, organise, and analyse audit evidence, ensuring it is sufficient, reliable, and relevant to support findings.
•    Prepare clear and well-structured audit working papers in accordance with IIA Standards and departmental templates.
•    Identify and clearly document audit observations, including condition, criteria, cause, effect, and recommendation.
•    Resolve all review notes raised by the Assistant Manager.
•    Contribute to the drafting of audit findings sections and initial audit reports under the guidance of the Assistant Manager.
•    Ensure all audit files are properly archived, including working papers, correspondence, reports, and supporting evidence.
•    Interact professionally with auditee staff to request documents, clarify information, and ensure timely provision of audit evidence.
•    Conduct follow-up on prior audit recommendations to assess the adequacy and timeliness of corrective actions.
•    Ensure all audit work is conducted in compliance with the IIA's Global Internal Audit Standards (2024) and departmental policies.
•    Assist in investigations, special reviews, advisory engagements and any other tasks as directed by the Director of Internal Audit.
•    Protect organization's reputation by keeping information confidential.
•    Prepare and submit weekly time sheet.

Education and Experiences

•    A  bachelor’s degree in accounting, or a comparable business oriented degree.
•    CIA/ ACCA/ CPA from a recognized professional institution is preferred.