Internal Auditor Operations

About the Role

Key Responsibilities

• Research operational areas, map process flows and risks, participate in pre-audit meetings, draft risk-and-control matrices, and establish sampling strategies.
• Audit full end-to-end logistics processes, including booking, sorting, linehaul, delivery, proof of delivery (POD), and returns, evaluating custody, scan sequence, timestamps, and seal controls.
• Assess operational efficiency drivers such as manpower, route/vehicle utilization, fleet maintenance, and facility costs, and evaluate vendor/outsourced courier compliance against contracts and Service Level Agreements (SLAs).
• Test courier debriefs, Cash on Delivery (COD) collection and reconciliation, billing accuracy, and system inputs to prevent revenue leakage, loss, or unsupported write-offs.
• Utilize Excel, Power BI, or analytical software to test 100% data populations, detect anomalies/overrides, and verify core operational system integrity.
• Review facility/fleet security, CCTV, safety protocols, regulatory permits, and incident escalations.
• Execute testing, maintain evidence-backed working papers, and expand sample sizes when control failures are detected.
• Draft clear audit observations, establish root causes, assign risk ratings, and propose practical corrective action plans.
• Verify and test management closure evidence before signing off on resolved findings.
• Role Boundaries and Escalation
• Maintain objectivity and immediately disclose any conflicts of interest or past operational roles.
• Immediately escalate suspected fraud, theft, deliberate control bypass, major shipment/cash loss, or severe safety/regulatory breaches.
• Do not conduct formal fraud/misconduct investigations unless explicitly assigned under the formal investigation procedure.
• Decision Rights
• May Decide: Day-to-day audit execution, sample selection, evidence requests, routine walkthrough scheduling, and initial working paper drafts.
• May Recommend: Scope expansion, control improvements, finding risk ratings, procedure changes, and fraud referrals.
• Requires Approval: Audit scope/objective changes, final audit reports/ratings, external disclosures, and formal finding closures.
• Must Not Decide: Operational policies, process ownership, control design/operation, risk acceptance, vendor selection, or disciplinary actions.
• Key Performance Indicators (KPIs)
• Audit Delivery (20%): Complete ≥95% of assigned audit tasks and milestones by scheduled target dates.
• Working-Paper Quality (15%): Achieve ≥95% compliance with audit documentation standards.
• Finding Evidence (15%): 100% of reported observations backed by traceable, verified evidence.
• Reporting Timeliness (15%): Draft observations submitted within agreed engagement deadlines.
• Critical Escalation (10%): Escalate 100% of validated critical risks/fraud indicators within 1 working day.
• Follow-Up Verification (10%): Complete ≥95% of assigned management action verifications on schedule.
• Data Analytics Usage (10%): Apply analytics/data testing in ≥80% of audits with available data.
• Professional Development (5%): Complete minimum 40 hours of relevant training annually.

Qualifications and Experience

• 3-5 years of experience in internal audit or a related field.
• Proficiency in using Excel, Power BI, or other analytical software for data testing.
• Strong understanding of internal audit methodologies and IIA Standards (IPPF).
• Ability to assess governance, risk management, and internal controls effectively.