1. Internal Audit review
Implement the approved internal audit plan: conduct and supervise internal audit missions through a risk management approach
a) Implement the Approved Internal Audit plan
– In consultation with the Transparency & Compliance Director draft the Regional Audit Plan if any or contribute to the draft of the HQ internal Audit plan;
– Link with the Country Directors to ensure the availability of their team;
– Link with the admin/hub department to plan the visa requests and the flight tickets;
– Re-evaluate and update the audit plan on a regular basis to ensure a priority risk approach in link with the Transparency & Compliance Director.
b) Audit mission
– Ensure compliance of ACTED’s standard procedures for all management cycles, anticipate and mitigate compliance and external audit risks ensuring operations are run (i) in compliance with ACTED’s and donors’ procedures and legal requirements and (ii) in a cost-efficient manner;
– Suggest measures for mitigating such risks for consideration by the HQ Transparency & Compliance Director, discuss the main findings and recommendations with the HQ Transparency & Compliance Director during the mission;
– Internal coordination: facilitate interdepartmental communication and information sharing for a positive working environment;
c) Audit report
– Send the drafted audit reports for HQ approval within one week after the audit (or as defined in the ToRs of the Internal Audit Mission) – including findings, analysis, recommendations and the proposed action plan during the debriefing session with the Country Director;
– Send the approved audit report to the country team;
d) Ensure the recommendation follow-up
– Oversee the implementation of any recommendations discussed and agreed with the country management team and the ACTED Transparency & Compliance Director;
– Organize a monthly call with the Country Director to reevaluate the action plan and discuss the issues in implementing the recommendation in a timely manner;
– Update the risk evaluation based on the recommendation follow-up.
e) Support the Country audit plans, supervise their implementation (upon request of the Transparency & Compliance Direction
– Depending on the country audit departments’ set-up, internal audit missions may be conducted by the country audit team at the capital and area level. Follow-up the implementation of the country audit plans by organizing regular calls with the C&T Managers / Officers and/or Country Director.
– Upon request of the T&C Direction, provide support for the country internal audit missions conducted by the Country T&C team.
o Define the scope and the objectives before the country audit mission(s);
o In link with the HQ Transparency & Compliance Director, review country the audit plan, the TORs and Audit Report.
Ensure the implementation of the ACTED standard FLATS System
a) Make sure ACTED standard FLATS system is implemented in the relevant ACTED mission of the Region;
b) Control the monthly flow of documentation from the Areas and Partners to the Capital office.
Ad hoc support
a) National legislation follow-up and litigation FU: in link with the Country Directorand upon request of the Transparency & Compliance Direction, make sure that the litigations in the country are followed up during the internal audit mission;
c) Upon request of the T&C Direction, support the investigation unit on ad-hoc cases.
d) Provide support to mitigate the high risks identified during the internal audit mission
2. Maintaining current knowledge of donors’ requirements and contribute to the improvement of ACTED’s policies and procedures
a) Stay informed and ensure adherence to ACTED’s donor procedures and policies and alert the T&C Direction in case of any issue;
b) Ensure monitoring of partner NGOs’ procedures and best practices in place;
c) Upon request of the T&C Direction, participate external information meetings / webinar concerning adjustments to donor guidelines and report to the T&C Direction.
3. Training sessions / lessons learn / best practices
Capacity building and Training
a) During the audit mission, when a gap in know-how or a need for clarifications are identified, provide practical training on specific areas of ACTED procedures.
b) Together with Country Directors and the Transparency & Compliance Director, identify the training needs of international /national staff or implementing partners, discuss plans with the coordination and HR for both internal and external trainings, and implement them according to Audit strategic and operational priorities;
a) Contribute to proactive dissemination and use of knowledge gained through audit activities (internal and external audits) among international and national staff;
b) Organize and facilitate learning events in order to capture best practices and lessons learnt when an external/internal audit is done or as required;
a) Raise alerts to HQ on non-functioning processes and liaise with HQ relevant team to reinforce quality of ACTED practices.
b) Contribute to the drafting and maintenance of lessons learnt after internal audits (keep abreast of best practices)
4. External audit: ensure the regional strategical external audits and the due diligences preparation and follow up
In close collaboration with the HQ T&C Department and upon request of the T&C Direction:
a) Ensure the preparation of strategical external audits and due diligences;
b) Train the implementing partners / country/area staff to the external audit preparation;
c) Facilitate and coordinate the audit, organize the kick off and close out meetings;
d) Review ACTED Management responses to the audit report;
e) When relevant to a project or mission registration, provide technical support to select external audit companies.
5. Audit team leadership
a) Participate in identifying staffing needs with Country Coordination and Transparency & Compliance Director
b) Upon request, Conduct Audit and Compliance recruitments & appraisals; train & build capacities of the Compliance staff in country; identify staff with potential, and contribute to internal mobility strategy;
c) Ensure that the Audit teams in the region retain all that is distinctive about ACTED including the organizations values and beliefs, global identity, coherence and consistency, and independence and impartiality.
a) Provide regular and timely updates on progress and challenges to supervisors and other team members;
b) Warn the HQ Transparency & Compliance Director in case some major problems arise with a potential financial or reputational impact on the mission.
c) Provide technical and operational support to the Finance, Logistics, Admin, T&C and Programme departments upon request of the HQ Directors (in the framework of emergency missions, transitions, or interim).
d) Perform any other related activities as assigned by immediate supervisor.