INTERNAL AUDITOR

"By applying for a position at Ambatovy, you agree that some personal data you provided will be collected in order to evaluate your application for this position as well as for other open positions. These personal data will be treated confidentially in accordance with the Malagasy law no. 2014-038 dated 9 Janvier 2015 on personal data protection."

Responsibilities:
Reporting directly to the President and the Audit Committee, the Internal auditor is responsible for Ambatovy’s strategic risk-based internal audit plan and managing the internal audit function in accordance with Ambatovy’s internal audit charter and the professional standards for internal auditing promulgated by the Institute of Internal Auditors.
Responsibilities include providing reasonable assurance on the effectiveness of the organisation’s risk management and the strength of internal controls. The position assesses organisation-wide compliance with Ambatovy’s internal policies and procedures, laws and regulations, contractual terms and conditions, efficiency of operations, and accuracy of financial reporting .

Position Specific Accountabilities
Developing and implementing the internal audit plan
- Develop annually a risk-based internal audit plan for EXCO Audit Committee review and approval.
- Ensure an effective ERM framework is established and monitored to support the development of the annual internal audit plan.
- Oversee the implementation of the approved plan, ensure proper resourcing, and adjusting the plan as needed in response to changes in Ambatovy’s business risks, operations, programs, systems and controls. Keep management and Audit Committee informed if any changes are required to the internal audit plan.
- Ensure methodical documentation of work plans, testing results, conclusions and recommendations.
- Direct the work of external auditors on selected audits, as directed by the Audit Committee and senior management, to ensure the audit work remains within the prescribed guidelines.
- Lead/manage and ensure timely follow-up of remediation items.
- Complete internal control testing to support J-SOX/NI 52-109 requirements.
- Provide support on high-priority investigations.
- Provide assurance over significant business transformation initiatives, including major system implementations (e.g., ERP projects), organizational changes, and strategic programs, ensuring appropriate governance, risk management, and control frameworks are established and operating effectively.
Managing the Whistleblower System
- Participate in the Compliance Committee to review new whistleblower reports with management and monitor the status of on-going investigations from past reports.
- Provide support on high-priority investigations completed by internal investigators from the Security Department and/or external investigators.
Reporting to the Audit Committee and management
- Prepare reports and participate in quarterly EXCO Audit Committee meetings or scheduled as required.
- Prepare reports for the Management Audit and Compliance Committee. Participate in meetings on a quarterly basis to provide updates on the status of the internal audit plan and remediation of past findings.
- Report to the Audit Committee on activity reported through the Ambatovy Hotline/ Whistleblower processes and the results of any related investigations.
Providing advisory support to management
- Provide subject-matter expertise with respect to internal controls and risk management as requested.
- Perform risk assessments to identify significant risks or exposure related to internal controls or compliance with Ambatovy policies and procedures, laws and regulations, Ambatovy’s regulatory requirements, efficiency of operations, and accuracy of financial reporting.
- Provide feedback and recommendations to management on business risks and improvements to operational processes where appropriate.
- Recommend organization-wide training based on gaps identified to ensure adherence to Ambatovy practices and policies. Stay abreast of emerging trends and successful practices in internal audit
Developing a team
- Coaching, mentor, and develop the career paths of local staff / reports to ensure s kill/experience transfer.
- Build local knowledge and competency in internal audit, internal control and risk management
Posiion Specific Requirements
- International work experience is required;
- You have +12 years of professional experience in a Manager/Director or Internal Audit role;
- Demonstrated expertise in internal audit within large-scale, multi-functional organizations;
- Experience leading or supporting fraud investigations and conducting fraud risk assessments;
- Experience in reporting to a board of Directors/Audit Committee;
- Expert knowledge of IFRS ( International Financial Reporting Standards ), local statutory accounting standards and tax regulations;
- Experience in working in a multi-cultural, multi-lingual environment where there are differing education levels;
- Experience in team management, project leadership and change management;
- Experience in use of information systems supporting key Finance processes;
- Holder of a University degree in Accounting, Finance, Auditing or related discipline / a professional accounting designation is a plus ( CPA, CA, CMA, Expert-comptable ).