|Location||ADDIS ABABA, Ethiopia|
|Date Posted||April 5, 2020|
|Category|| Accounting |
|Job Type|| Contract |
Nature of TA
Due to the high turnover and limited benefit scheme attached in the IAD at the FMoH, the directorate always struggles to convene the growing need and provide professional support for the ministry, regional health bureaus and requests of development partners and the need and request for project staf-fs and capacity building schemes had been prevalent.
In response to that efforts had been exerted to communicate some interested development partners for support in the area.
Purpose & the specific objective of the TA
Purpose of the TA:
- Assist the Manager, Internal Audit Services in developing and executing the audit plan, and take a lead role in the day to day execution of internal audits;
- Contribute to the Internal Audit (IA) function by identifying risks associated with business objectives and evaluating the controls in place to mitigate those risks in order to improve the effectiveness of risk management, control, and governance processes.
- Provide value-added advice and support to management on the creation or modification of policies, procedures, processes, products or services to ensure an appropriate level of internal control and compliance is maintained.
- Organize and reference work papers for review by Manager, Internal Audit
- Participate in closing meetings with client at the end of fieldwork, providing clear explanations for identified issues Reporting
- Assist in the preparation of a concise and informative audit report to effectively communicate the findings and recommendations to the department and senior management.
The specific objective of the TA:
- To assist the directorate so that it achieve its objectives in supporting the management in its effort to control the resource and its use in terms of economy, efficiency and effectiveness.
- To capacitate the IAD team with the technical expertise and motivation required to meet and contribute to the highest audit quality which supports the achievement of HSTP goals.
- To control the quality of the audit through supervision and review.
- To ensure the highest quality audit toward internal audit standard.
Aim of the program
IAD plans to recruit one project staff who will assist the audit directorate throughout the audit process by conducting quality control, training and capacity building, supervision and coaching the audit team and maintaining the highest audit quality which supports the achievement of HSTP goals
Duties and responsibilities of TA
- Assists the Director, Internal Audit in the development of the annual Internal Audit plan; and in directing field work on performance audit, financial audit and compliance audit.
- Supports the Director, Internal Audit in controlling audit quality, in capacitating the audit team, and in developing and implementing system of supervision.
- Provide quality control on all aspects of internal auditing;
- Develop systems of quality control and also research into new methods of auditing;
- Reviewing the quality:
- Indicating the degree of compliances with Internal Audit Standards, policies, plans and guidelines.
- Showing the effectiveness and efficiency of the audit assignment and the audit staff.
- Provide for recommendations for improvement.
- Conducting supervision as per the internal audit standard, throughout the planning, examination, evaluation, reporting and follow-up process.
- Ensuring compliance with internal auditing standards, the public body’s policies and audit plans and programs.
- Reviewing the allocation of work tasks based on the experience training and proficiency of staff.
- Ensuring adequate planning and providing suitable instructions and briefings of audit staff at the outset of an audit.
- Approving audit objectives and work plans.
- Ensuring that audits are conducted as planned or that variations are approved.
- Ensuring that appropriate audit techniques are used.
- Ensuring that full and adequate working papers are maintained that properly document the work carried out and the conclusions arrived at along with recommendations are adequately supported by relevant evidences.
- Maintaining a system of review along with quality control procedures whereby the work of each member of the assigned audit staff is reviewed by a senior member.
- Ensuring that reports are accurate, objective, clear, concise and timely.
- Ensuring that the work is achieved within resource budgets or variations are approved.
- Using audit completion check lists to ensure that important issues are not overlooked.
- Monitoring progress of engagements in relation to budgets and due dates.
- Maintaining employee performance evaluations based on predetermined performance measures and criteria.
- Develops and maintains effective and professional working relationships with all levels of staff within the organization, including Senior Management and Audit and Inspection Directorates of the Ministry of Finance.
- Provide training and consultative support to agencies, federal hospitals and regional health offices with regard to the adequate design and execution of
- internal control assessment; audit planning, execution and reporting in performance audit, financial and compliance audit.
- Capacitating the audit team in the identification of risk and materiality, determination and implementation of audit sampling and methodology, collection of audit evidence and report writing etc.
- Collect, co-ordinate and disseminate material for the meeting at the forum.
- Supports the Director, Internal Audit in the development and implementation of the evolving IA methodology;
- Contributes to the safeguarding of ministry’s assets and the interests of Members by ensuring that appropriate internal controls are in place and operating effectively.
- Perform consulting services for management through participation in projects designed to introduce new and/or changing processes, products or facilities. Provide value added recommendations to mitigate both project and end state risks
- Conducts investigations of suspected internal fraud and supporting the management in mitigating the risk.
- Develops and maintains effective and professional working relationships with all levels of staff within the organization, including Senior Management.
- Participate in opening meetings with client to explain the scope and objectives of the audit engagement to client and provide an overview of all steps in the audit process
- Develop a thorough understanding of business processes in scope for assigned audits and document the processes in flowcharts and/or process narratives. Identify and document inherent risks and controls within the ministries processes.
- Develop a risk based test plan by selecting appropriate audit approach, test procedures and sampling criteria based on professional judgment and departmentally defined internal audit methodology
- Perform audit tests and prepare working papers in accordance with professional IIA standards and Audit methodology
- Evaluate the adequacy of process design and the effectiveness of controls in meeting goals and control objectives. Identify and document control and process weaknesses and provide evidential support for findings.
- Propose practical and value added recommendations to address control weaknesses and/or process inefficiencies
- Organize and reference work papers for review by Directorate, Internal Audit
- Participate in closing meetings with client at the end of fieldwork, providing clear explanations for identified issues
- Assist in the preparation of a concise and informative audit report to effectively communicate the findings and recommendations to the department and senior management.
- Ensure that reports are accurate, objective, clear, concise and timely.
- Ensuring reasonableness of audit conclusion and recommendation made by auditors.
Roles & responsibilities of beneficiary directorate and /or partner
The Ethiopian proclamation for financial administration also provides the following responsibility to the internal audit of public bodies of an organization;
- a) Conducting internal audit at specific intervals to evaluate the performance of the public body and to ascertain that public money and public property are used for intended purposes, and submitting audit reports to the head of the public body and to the Minister, follow-up measures taken based on audit findings ;
- b) Developing audit programs and audit procedures which are specifically designed to meet the requirements of the public body;
- c) developing a monitoring system which will, at regular intervals, test and report to management and the Minister on the public body’s compliance with the applicable internal and external directives and procedures; and
- d) Advising management, at regular intervals, on its internal practices and controls and on whether they are efficient and economical.
According to, Ethiopia’s Internal Audit Standards and Code Of Ethics for Internal Auditors And Internal Audit Procedural Manual, Internal audit should fulfill its duty by systematic review and evaluation of risk management, control and governance which comprises the policies, procedures and operations in place to:
- Establish, and monitor the achievement of the public body’s objectives:
- Identify, assess and manage the risks in achieving the public body’s objectives;
- Ensure the economical, effective and efficient use of resources;
- Ensure compliance with established policies (including behavioral and ethical expectations), procedures, laws and regulations;
- Safeguard the public body’s assets and interests from losses of all kinds, including those arising from fraud, irregularity or corruption;
- Ensure the integrity and reliability of information, accounts and data, including internal and external reporting and accountability processes.
Outputs and deliverables
Competent and Motivated Audit teams that play an active role in :
- Helping protect assets and reduce the possibility of fraud
- Improving economy, efficiency and effectiveness in operations
- Increasing financial reliability and integrity
- Ensuring compliance with laws and statutory regulations
- Establishing monitoring procedures
- Ensuring audit quality
- Strengthening internal control
- An increase in audit coverage both in depth and quantity
- An increase in audit quality
- Strengthening quality control
- Implementation of Performance Auditing
- Shifting an audit from traditional to professional way of auditing.
- Development of audit skill by Availing Continuous capacity building programs in available areas of:
- Risk based Auditing
- Internal Audit Working papers
- Root Cause Identification
- Systematic Audit Approaches
- Enhanced Grant Management
- Enterprise Risk Management
- Internal Auditing at Public sectors
- Performance Auditing
- Tools and Techniques for Internal Auditing
- Leadership Skills for Internal Auditors
- Education Level: A Bachelor’s Degree and/ or Master’s Degree in accounting, Accounting and Auditing, Accounting and finance, Economics or relevant discipline, CPA, CIA or CISA certification
- A recognized professional designation in Accounting or Internal Auditing ( CIA or CISA)
- Relevant Work Experience:
- At least 15 years’ experience with proven track record of auditing for government organizations.
- 10 or more years of audit management experience
- Extensive knowledge of Performance audit, financial and compliance audit at the Managerial Level (Manager, Supervisor, Director) in mandatory.
- Solid understanding of risk and control concepts.
- Ability to apply these concepts to evaluate the adequacy and effectiveness of business processes and controls to mitigate risk to tolerance levels defined by management
- Knowledge of Risk and Internal Control framework would be an asset
- Working knowledge of professional IIA performance standards with regarding to planning, testing, sampling and documentation
- Comprehensive and current knowledge of government legislation.
- Good understanding of accounting principles and financial statements
- Well-developed technical skills in Word and Excel
- Good interpersonal skills with a proven ability to communicate effectively (both written and verbal) with all levels within the organization
- Unquestioned personal integrity with strong ethics and values consistent with ethical culture
- Ability to stand firm on difficult issues when required
- Strong analytical capability
- Capable of working independently without supervision
- Logical approach to identifying and evaluating issues and problem solving
- Well-developed organizational skills with the ability to prioritize multiple assignments
- Displays awareness of the need for confidentially in sensitive matters
- Demonstrated job commitment and personal flexibility to meet changing expectations
- Commitment to self-development and expansion of knowledge Organizational Competencies Committed to serving and satisfying the needs of the external and internal members/clients through the delivery of superior value while building, strengthening and maintaining long term relationships. Continuous Learning Demonstrates the desire to continually grow, learn and develop skills and knowledge through external and internal education, training and cross training opportunities to maximize personal contribution to the organizational goals and ongoing career development. Organizational Effectiveness Ability to understand the organization’s strategic direction, how decisions impact the business, and how to strive to improve organizational performance.and technical expertise of products and processes and their use in delivering quality member/client services People Management Building partnerships with co-workers within a team oriented environment, working with minimal supervision and willing to learn and apply coaching in the quest to achieve organizational goals.
There exists a large demand from management and the partners for the internal audit function to provide assurance and advisory services in strategic areas. The importance of internal audit in the management of the Ministry’s continually growing budgets, operations and related risks will continue to grow as the desire of the Ministry and respective agencies and federal hospitals along with implementing sub-recipients to use specialist, independent sources of assurance and advice to monitor operational performances and compliance continues to intensify. For this strengthening the internal audit would be a prominent tool.
Listed below are the strategies for strengthening the internal audit function at the Ministry.
- Strategy in respect of Human Resource
- A recruitment of development partners funded contract staffs (TAs).
One of the major strategies that the Internal Audit directorate needs to devise to strengthen its function is to tackle the existing high turnover and difficulty in having the expertise composition of the team required. One of the strategies to ameliorate the challenge is recruiting contract TAs that would bring in and transfer in to the directorate the types of expertise needed for the function and introduce new perspectives in audit areas of performance and project audits.
- Arranging a Continuous Professional Development Programs for the Internal Audit team.
The other basic reason leading to high turnovers and scarce expertise but that can be reaped from the incumbent team is scarcity of continuous professional development schemes. Apart from the standard professional requirement like standard of AFROSAI demanding every internal and external auditor to obtain at least 80 hrs of continuous professional developments annually, the availability of professional development schemes like CIA, Masters and international professional developments and education programs would be pivotal in introducing the level of knowledge and understanding in the complex and dynamic environment, maintaining the existing audit team and attracting new ones, developing motivations and introducing standardized audit functions. As a result the internal audit team has a strategy to ensure enough budgets are allocated and effectively utilized for this specific activity to strengthen its functions.
- Strategy in respect of Functioning system
- Conducting experience sharing and peer review sessions with Regional Health Bureaus (RHBs) and Agencies and Federal Hospitals audit functions.
The audit function of the ministry would be effective to the extent there is extended function ability down to the Regional Health Bureaus and the Agencies and Federal Hospitals. This requires a platform where experiences and expertise and challenges from across the nation can be shared and lessons learned from. This would also open an important window for the expertise which will be present at the Ministry to be cascaded down to regions in order to deliver the type of quality and standardized functions and ease follow ups. Accordingly the internal audit directorate has a strategy to continuously arrange and conduct such a demanding activity each year to strengthen its functions.
- Enhancing the existing planning, quality assurance and monitoring process.
For an audit function to be of the required standard and quality, procedures has to be in place that ensure activities are being carries out systematically and in an organized manner. The major components for this to surface would be a better planning, organized executions, proper peer and senior level reviews and periodical performance evaluations which help to identify gaps. For this, the internal audit has a strategy to enhance the existing application of Balanced Score Card process to in place a better, timely, realistic and risk oriented planning and objectively conduct performance evaluations, as well as develop a practicable standardized guidelines for executing and reviewing discrete assignments.
Qualified applicants are invited to submit their application indicating for which Position they are applying for, non-returnable CVs and copies of all documents together with original documents to Federal Ministry of Health, Human Resource Administration Directorate within 10 consecutive working days from the first date of this announcement on newspaper. Female applicants are encouraged to apply.
MINSTRY OF HEALTH, ETHIOPIA
HUMAN RESOURCE ADMINISTRATION
DIRECTORATE, BLOCK 1 FIRST FLOOR