Internal Audit Lead at PATH

PATH seeks to recruit an Internal Audit Lead, to lead the global Internal Audit Group in all efforts to monitor compliance with organizational policies and donor regulations across PATH.

Specific duties and responsibilities include the following:

• Lead the Internal Audit Group, with locations in Kenya and India.
• Provide oversight and management to audits of field based and global projects.  This would include pre-audit planning and analysis, customization of audit program, oversight of fieldwork, and review of report.
• Perform audits from planning through to report issuance.  
• As requested by, and under the direction of Senior Management, IRT or Audit Committee, perform investigations or oversee outside firms performing investigations of allegations of fraud, waste, or abuse in PATH projects and operations.
• Work in partnership with senior management to design and implement cost-effective policies and procedures to ensure that internal controls are effective for reliable financial reporting, safeguard the organization’s assets, provide for efficient processes and procedures, and achieve regulatory compliance. Verify that internal controls are efficient and effective to mitigate business risks to an acceptable level.  Provide constructive suggestions relative to enhancing current procedures on the existing PATH policies and procedures to accommodate situations in the various field offices.
• Maintain an expert knowledge of PATH’s internal policies and procedures as well as stay abreast of donor rules and regulations. Maintain a working knowledge of local regulatory requirements and regional industry standards and norms. 
• Promote and encourage a learning environment for field-based staff in a manner consistent with PATH’s values and leadership principles.
• Liaise with PATH’s external auditors as necessary and assist the Finance Department in responding to relevant inquiries. Liaise with “third party auditors” conducting reviews of PATH’s projects and help coordinate responses.
• Support compliance reviews with respect to donor rules and regulations, both internal and with project partners.  Review compliance with applicable local laws in an effort to safeguard assets of PATH.  Review application of PATH policies and procedures across field operations.
• Review the effectiveness and efficiency of operations. Review application of and adherence to 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 executive management and as appropriate, the Audit Committee.
• Work with the team to develop the annual audit plan and overseeing its implementation
• Member of the Audit Management Team that manages the Audit Compliance and Management (AMAC) system
• Track implementation and resolution of audit recommendations, in collaboration with in country and global leadership
• Make a presentation to the Board Audit Committee quarterly on audit progress, cross-cutting audit findings and other matters as relevant.
• Manage the Internal Audit Budget in collaboration with the PADM.
• Promote knowledge management and shared learning to inform continuous improvement of the internal controls.

Required Experience

• Bachelor's degree in Business Administration, Accounting, or Finance.
• Professional certifications such as Certified Public Accountant (CPA), Chartered Accountant (CA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) or other relevant professional certifications are strongly preferred. 
• 7+ years of relevant experience in an organization of similar size or larger. Significant experience working in or auditing in a large international NGO environment is preferred. 
• Knowledge of French is an added advantage.
• Strong comprehension and working knowledge of GAAP, non-profit accounting and internal controls.
• Proficient in the use of Microsoft Office Suite (Word, Excel, Access, PowerPoint) and other standard computer-based tools. Experience with Business World (Unit4) software a plus.  Experience with Tableau, Visio or other flowcharting software is preferable.
• Proficient with respect to trends in Internal Auditing
• Strong overall business acumen with the ability to align governance, risk, and control needs and requirements with the realities of the work environment
• Experience in accounting and administration for donor-sponsored projects. This would include financial management and accounting in a fund accounting environment, donor budgets, financial donor reporting, sub-agreements monitoring and basic financial analysis. 
• Ability to work independently and as part of a team; must be able to work with a minimum of supervision in the conceptualization, planning, management and implementation of activities.
• Ability to oversee and develop junior auditors and the audits they are performing.
• Experience with a diverse set of donors including US Government agencies, private foundations, multilateral agencies, foreign ministries of health, etc.   
• Strong working understanding of US government contracts, cooperative agreements, and subawards 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 A-110, A-122, A-133 and 22CFR226 regulations.)