The Salvation Army, an international movement, is an evangelical part of the universal Christian Church. Its message is based on the Bible. Its ministry is motivated by the love of God. Its mission is to preach the gospel of Jesus Christ and to meet human needs in His name without discrimination.
Position: INTERNAL AUDITOR
The Internal Auditor will be responsible for regular auditing of THE SALVATION ARMY MALAWI TERRITORY’s programs, operations and to ensure compliance with THE SALVATION ARMY and Donor rules and regulations. The audits will assess whether THE SALVATION ARMY’s systems of internal controls are adequate and identify improvements where necessary across all departments, including programs, finance, logistics, human resource and information technology.
Key Duties and Responsibilities
Policies and Procedures
To stay informed of and ensure adherence to the standard of THE SALVATION ARMY procedures and policies in relation to Logistics, Finance, HR and Programs as set out in the;
Current human resource Logistics Manual & THE SALVATION ARMY Malawi Procurement & Authorization Levels Chart
HQ Finance Manual & THE SALVATION ARMY Malawi finance procedures and policies
THE SALVATION ARMY’s Partnership Manual
THE SALVATION ARMY’s Training guidelines
THE SALVATION ARMY Malawi HR Manual
THE SALVATION ARMY Grant Management Guidelines
THE SALVATION ARMY IHQ proposal / interim / final report checklists.
HQ Safety & Security policies & THE SALVATION ARMY Malawi Security Standard Operating Procedures (SOPs)
Have an understanding and awareness of THE SALVATION ARMY’s MEAL processes and guidelines, and how they contribute to the internal control environment
Fraud, Anti-corruption and Whistleblowing
To familiarize oneself with the fraud, anti-corruption and whistleblowing policies and help implement these policies to staff as directed by Leadership.
To familiarize oneself with and ensure adherence to Donor rules and regulations in relation to Logistics, Finance, human resource and Programs as set out in grant agreements and through THE SALVATION ARMY donor guidelines and training materials (as and when required based on assigned donors)
To prepare, agree and coordinate periodic Internal Audit plans & Donor Compliance reviews, based on risk assessment. The plans should be reviewed and reassessed at least bi-annually, in consultation with Leadership.
To walkthrough and test THE SALVATION ARMY Malawi’s systems and controls, assessing whether they are operating as per policies, procedures and donor regulations (as noted above), with emphasis on risk management, finance, cash handling, trainings, logistics, procurement, stores, fleet management, human resource, security and distributions. This should include following transactions through the supply chain and to beneficiaries or recipients, and adhoc visits to trainings etc.
To conduct regular internal audits at Territorial head office, field offices (locations) based on the agreed Internal Audit plans, with particular emphasis on transaction testing, cash management, float transaction testing, program trainings, asset management, stock keeping, vehicle operations, personnel management, beneficiary distributions and records, and general donor compliance.
General Internal Auditor Reporting
To produce internal audit reports, in the agreed standard format, for presentation to the in-TSA-MAL audit committee with findings and issues identified during the audit, give appropriate recommendation and actions, providing advice and suggestions on improvements to THE SALVATION ARMY Malawi systems and procedures where appropriate. The Internal Auditor will also liaise with external auditors to maintain an up to date issues log from their own audits and will follow up on all outstanding issues until they are closed.
To produce a monthly internal auditor status report in the agreed standard format, for presentation to the audit committee and the Reports should be sent to the Leadership by email address on the first working day of each month copying relevant head of Departments.
To provide regular feedback and updates to leadership on the Consolidated issues lists.
To independently assess risk management in The Salvation Army Malawi to ensure that risk management processes are effectively embedded throughout the organization. As directed by Leadership this should include some attendance at the Senior Management Team and/or audit committee and/or regular review of the risk register, including trend analysis, and comparison to internal audit results.
Qualifications, Skills and Experience