Audit Associate, USAID Nuru ya Mtoto Project at PATH

Job Summary

PATH Kenya through USAID Nuru Ya Mtoto Project seeks to recruit an Audit Associate who will be responsible for performing a variety of internal audits, operational audits, and special projects in the NYM project. These reviews and audits will include detailed assessment of operational and financial activities where a thorough understanding of control processes must be obtained from a variety of people and resources. The resulting output from these reviews will be reported to the Internal Audit Lead, Director, Global Risk & Compliance, the projects’ s Senior Management team, PATH Kenya Senior Management and the Audit & Risk Committee of the Board that will include any audit findings as well as recommendations for strengthening internal controls, mitigating financial risks, and safeguarding PATH assets. This position is an important internal collaborator with field-based operations.

Job Responsibilities

• Perform internal audits of NYM projects including sub recipients as per the audit plans. Issue pre-audit announcement letters, gather pre-audit documentation, perform audit-specific risk assessment, conduct audit tests, prepare audit working papers, develop draft reports reflecting results of testing, engage management in discussion of findings and obtain management action plan, and finalize report for review by the Internal Audit Lead.
• Provide constructive suggestions relative to enhancing current procedures on the existing PATH policies and procedures to accommodate situations in the various field offices.
• Assisting in carrying out internal investigations as requested by, and under the direction of the Internal Audit Lead. Perform investigations of allegations of fraud, waste, or abuse in PATH projects and operations, and documenting recommendations. Promote and encourage a learning environment during audits for field-based staff in a manner consistent with PATH’s values and leadership principles.
• Support compliance reviews with respect to donor rules and regulations, both internal and with project partners. Review compliance with applicable local laws to safeguard assets of PATH. Review application of PATH policies and procedures across field operations.
• Promote Internal Audit as a value add to the organization and deliver audit services that consistently improve the control environment and achieve operational excellence.
• Provide business insight and communicate all audit related issues to the Internal Audit Lead.
• Review the effectiveness and efficiency of operations. Review application of and adherence to PATH policies and procedures across field operations.
• Continuously audit key risk areas as identified by the team leader, review of staff advances, surprise cash count and spot checks during meetings and conferences.
• Reviews PATH Money Transfer System of payment, MOH activities and internal control measures around the payment system.
• Review direct benefits received by beneficiaries under the project, including but not limited to cash transfers, school fees and commodity distribution.
• Reviews internal controls around operations within projects, analyzing expenditures and compliance with donor rules and regulations.
• Review of grants and sub awards management process, monitor project implementation in accordance with the grants and sub-contract agreements.

Required Skills

Required Experience

• Bachelor of Commerce Degree or Business Administration.
• A minimum of CPA Part 2 Qualification.
• Must have basic knowledge in computer applications like MS Office and data base management.
• Effective communication skills.
• Must have attention to details and be keen on accuracy.
• A minimum of 5 years relevant work experience in a similar position
• Experience working with a diverse set of donors and stakeholders including US Government agencies, private foundations, multilateral agencies, Kenyan Ministry of Health, etc.
• Working understanding of US government contracts, cooperative agreements, and sub awards from federal agencies such as USAID. General knowledge of US Government contracting regulations and policies, including experience in federal compliance rules, regulations and standards associated with federal funds. (This would include knowledge of 2CFR200 regulations.)
• Self-motivated and able to work with minimal supervision.
• Strong organizational skills with the ability to gather, synthesize and analyze large amounts of data and information in an efficient, organized manner.
• Strong communication skills both speaking and writing. Ability to communicate positively and effectively in English.
• Skilled in dealing with individuals across the organization and with external third parties.
• Ability to travel broadly across Western Kenya region to various PATH and its partners' offices up to 30% of the time.