Internal Audit Supervisor

Mission of the Role:

To plan and execute comprehensive financial and operational audit engagements, providing objective assurance on the accuracy, integrity, and compliance of the company’s financial statements, transactional cycles, and reporting processes. The Internal Audit Supervisor is responsible for evaluating the design and operating effectiveness of Internal Controls over Financial Reporting, detecting financial anomalies, and leveraging data analysis techniques to audit high-volume transactional data (such as revenue recognition, seller settlements, inventories, and cash flows).

Key Responsibilities:

A. Audit Planning & Data-Driven Execution

• Financial Statement Audits & Substantive Testing: Plan and execute substantive audit procedures across critical financial areas, including Revenue & Cost of Sales, Accounts Receivable/Payable, Inventory Valuation & Provisions, Fixed Assets, and Payroll.
• Evaluation of Internal Controls over Financial Reporting: Assess and test the adequacy and operating effectiveness of financial internal controls to prevent and detect material misstatements, accounting errors, or unauthorized transactions.
• Marketplace & Revenue Assurance: Audit the end-to-end order-to-cash (O2C) and procure-to-pay (P2P) cycles, verifying accurate commission calculations, seller settlements, return/refund reconciliations, and tax deductions.
• Financial Compliance: Verify adherence to applicable accounting standards, tax laws (VAT, corporate income tax), and group accounting policies.

B. Data Analytics for Financial Assurance (Tool & Technique)

• Full-Population Financial Analysis
• Reconciliation Auditing: Design automated analytical routines to cross-examine transactional platforms with GL (General Ledger), identifying discrepancies, revenue leakage, or timing differences.
• Anomaly & Fraud Detection: Analyze financial and operational datasets to identify red flags, abnormal credit memos, unauthorized journal entries, or payroll/vendor irregularities.

C. Reporting, Advisory & Recommendations

• Audit Working Papers & Findings: Prepare high-quality, evidence-backed audit working papers and comprehensive draft audit reports detailing financial risks, control gaps, root causes, and practical remedial actions.
• Remediation Monitoring: Track and validate the implementation of financial audit recommendations by the Finance, Accounting, and Operations teams.
• Liaison with External Audit: Assist in coordinating financial data and audit schedules with external auditors during interim and year-end audits.

D. Team Supervision & Review

• Supervision: Supervise, mentor, and review the detailed work of junior financial auditors, ensuring all testing is conducted in line with audit standards.

Requirements:

• Bachelor's degree in finance, accounting, or any related field. A Master's degree or relevant certification (e.g., CPA, CIA, CISA) is preferred.
• 3 years of solid experience in financial auditing, internal auditing, or financial control, preferably with a top-tier audit firm and corporate internal audit experience (e.g., in e-commerce, retail, banking, or tech).
• Professional certifications such as IACPA, ACCA or equivalent credentials will be considered a significant advantage.
• Expert knowledge of accounting standards (national standards / IFRS), financial reporting mechanisms, ERP systems, and internal control testing.