Audit Specialist

OAI has a decentralized organizational structure with a Headquarters Audit Section based in New York and Regional Audit Centre’s (RAC) located in five locations: Kuala Lumpur (Malaysia), Pretoria (South Africa), Dakar (Senegal), Panama City (Panama) and Istanbul (Turkey).

The Audit Specialist reports to the Chief of the Regional Audit Centre (RAC) for Europe, Middle East and Commonwealth (ECME) of Independent States (RAC ECME). The RAC is normally staffed with a Chief (P-5 level), three or four Audit Specialists (P-4 or P-3 level), and one Administrative Associate (G-6 level). RAC ECME is based in Turkey, Istanbul.

Position Purpose

RAC ECME covers a portfolio of 32 UNDP country offices in the region. Under the supervision of the Chief, the primary role of the Audit Specialist is to perform internal audits of UNDP country offices in the regions and to review the reports resulting from the DIM annual audit exercise. The incumbent may also contribute to other engagements in OAI’s global portfolio. The location of the offices covered by the RAC ECME may include undertaking audit assignments in areas with hardship or hazardous working conditions.

UNDP adopts a portfolio approach to accommodate changing business needs and leverage linkages across interventions to achieve its strategic goals. Therefore, UNDP personnel are expected to work across units, functions, teams, and projects in multidisciplinary teams to enhance and enable horizontal collaboration.

Key Duties and Responsibilities

Exercise Management Functions              

• As member of an audit team and under the supervision of the team leader, prepare/participate in the preparation of risk-based audit plans/programmes. 
• Prepare working papers for review by the audit team leader. 
• Draft specific parts of audit reports for review by the team leader. 
• Monitor the implementation of agreed recommendations and advise on problem areas. 
• Participate in the annual exercise for the audit of projects directly implemented by UNDP, which includes the following tasks: 
• Review the annual DIM plan and support the preparation of RFP to external audit firms.
• Assess qualitatively and quantitatively proposals for audit services received from audit firms.
• Oversee the work by audit firms and provides clarifications to external audit firms.
• Assess draft and final reports produced by external audit firms.
• Assess the performance of the work performed by the audit firms.

Provide efficient services to clients                

• As member of an audit team, conduct specific elements of the assignment in accordance with the International Standards for Internal Auditing and OAI policy guidelines. 
• Assess the adequacy and effectiveness of internal controls and risk management practices. 
• Document findings and communicate orally and/or in writing to the country offices on their compliance, performance, and potential for improvement. 
• Recommend actions to address shortcomings identified, strengthen internal controls, and improve business processes. 
• Under the overall supervision of the Chief, conduct special assignments including management reviews, advisory services or consulting assignments, special audits, and training workshops. 
• Undertake frequent, and at times extended, missions to UNDP offices in the region, including to areas with hazardous working conditions. 

Performs other tasks as required by the Chief or OAI Director     

• Contribute to the ongoing development of professional practices within OAI. 
• Participate in the implementation of his/her personal learning and training development plan. 
• Perform other assignments or tasks as determined by the RAC Chief or OAI Directorate.

The incumbent performs other duties within their functional profile as deemed necessary for the efficient functioning of the Office and the Organization

Competencies

Core:
Achieve Results:

• Set and align challenging, achievable objectives for multiple projects, have lasting impact. 

Think Innovatively:

• Proactively mitigate potential risks, develop innovative ideas to solve complex problems. 

Learn Continuously:

• Create and act on opportunities to expand horizons, diversify experiences.

Adapt with Agility:

• Proactively initiate and champion change, manage multiple competing demands. 

Act with Determination:               

• Think beyond immediate task/barriers and take action to achieve greater results.

Engage and Partner:

• Political savvy, navigate complex landscape, champion inter-agency collaboration.

Enable Diversity and Inclusion:

• Appreciate benefits of diverse workforce and champion inclusivity.

Cross-Functional & Technical:
Business Direction and Strategy: Negotiation and influence         

• Ability to reach an understanding, persuade others, resolve points of difference, gain advantage in the outcome of dialogue, negotiates mutually acceptable solutions through compromise and creates win-win situations. 

Business Direction and Strategy: Effective Decision Making         

• Ability to take decisions in a timely and efficient manner in line with one’s authority, area of expertise and resources.

Audit & Investigation: Audit – Internal auditing standards, practices, and techniques       

• Knowledge of key notions and concepts, practices, and methodologies of internal auditing (IPPF and Other IIA Standards, COSO). Undertake audit assignments in accordance with international professional standards in respect of operational audits, financial audits, performance audits, project audits and provision of advisory services.

Audit & Investigation: Audit – Critical creative and foresight applied to audit and investigations

• Possess essential critical thinking and foresight capacity to analyze facts to form a judgment. 

Audit & Investigation: Audit – Performance key concepts and techniques

• Ability to understand and use various concepts such as efficiency, effectiveness, and economy. 

Audit & Investigation: Audit – Fraud awareness and investigation techniques     

• Basic knowledge to understand the foundations of fraud, how to detect red flags and conduct initial fact findings. 

Audit & Investigation: Audit – Computer Assisted Audit Techniques (CAATs)         

• Proficiency in the use of CAATs (Computer Assisted Audit Tools) such as Electronic working paper software and ACL or IDEA. 

Required Skills and Experience

Education:

• Advanced university degree in Economics, Development, International Relations, Business Administration, Public Administration, Law, or related field is required. OR
• A first-level university degree (bachelor’s degree) in the areas stated above, in combination with an additional two years of qualifying experience will be given due consideration in lieu of the advanced university degree.
• Program Management Certification (MSP Foundation, Prince2, or similar) is desirable. 
• Certification in Risk Management Assurance (CRM) is desirable.
• Designation as Chartered Accountant, Certified Fraud Examiner (CFE) or Certified Internal Auditor (CIA) is an advantage.

Experience:

• A minimum of 5 years (with master’s degree) or 7 years (with bachelor’s degree) of professional experience, with a minimum of 2 years working in the international development context. Experience may be one or more of the following: programme management, project management, audit, analysis, evaluation, and oversight. 
• Work experience in an International Organization and field experience are desirable.
• Working experience in Supreme audit institution is desirable. 
• Working experience in Major Accounting Firms is desirable.

Language:

• Fluency in English is required.
• Working knowledge of Arabic is an advantage.
• Working knowledge of other United Nations official languages (Spanish, Chinese, Russian) is desirable.