Junior Internal Audit

Overview

& Responsibilities

• Participate in annual risk assessment exercises by collecting input from interviews, data analysis, and past audits.
• Assist in updating the risk register and risk heat map under the guidance of Senior Internal Auditors.
• Support audit planning by drafting preliminary request lists, risk/control matrices (RACMs), and audit programs.
• Conduct fieldwork including process walkthroughs, sampling, control testing, and documentation of results.
• Execute testing procedures for controls as defined in the approved audit program.
• Identify preliminary findings and discuss with the senior auditor to validate risk and root causes.
• Engage with business stakeholders to gather information and confirm audit observations.
• Assist in drafting audit findings and recommendations for review by the Senior Internal Auditor.
• Maintain clear and complete working papers in accordance with internal methodology.
• Follow up with auditees to track audit documentation and ensure audit milestones are met.
• Participate in opening, status, and closing meetings and document minutes of meetings.
• Perform inventory and asset verification checks (e.g., stock counts, fixed asset audits).
• Track and follow up on the implementation status of past audit recommendations and/or management action plans.
• Maintain up-to-date knowledge of relevant policies, procedures, and regulatory changes.
• Assist in preparing visual content (charts, tables) for the Audit Committee and management reporting.
• Support ad-hoc investigations or process reviews as assigned by the Senior or Group Head of Internal Audit.
• Escalate delays, access issues, or resistance encountered during audits to the Senior Internal Auditor.
• Always uphold audit ethics and independence standards.