Background
The Office of Audit and Investigations (OAI) reports to the Administrator and is responsible for internal audit and investigations services to UNDP and its affiliated entities. OAI provides independent, objective assurance on the effectiveness of risk management and the effectiveness and adequacy of internal controls. As part of its assurance work, OAI also supports the annual audit exercise of non-governmental/nationally implemented projects (NGO/NIM projects) in some 150 countries where UNDP operates and reviews and analyses the resulting audit reports submitted by audit firms and government audit institutions. In addition, OAI conducts the audit of Directly Implemented Projects (DIM) or sub-contracts them to external audit firms
OAI has a decentralized organizational structure with the Directorate, the Investigations Section, the Headquarters Audit Section, the Special Assignments Section, and other units located at Headquarters and five Regional Audit Centres (RAC) located in the regions covered by UNDP. The RAC is normally staffed with a Chief (P-5 level), four to six Audit Specialists (P-4 or P-3 level), and one Administrative Associate (GS-6 level).
The Audit Specialist reports to the Chief. The primary role of the Audit Specialist is to perform comprehensive audits of the country offices covered by the Regional Audit Centre for Asia and the Pacific (RAC-AP), a total of 24 country offices. The location of the offices covered by the RAC-AP may include areas with hardship or hazardous working conditions.
Duties and Responsibilities
Principal functions:
Management
This involves:
- Preparation of risk-based audit plans/programmes;
- conduct of audit field work;
- Preparation and review of working papers;
- Preparation of Exit Conference notes;
- Preparation of draft audit reports, incorporating input from other team members;
- Assesses the team members’ performance in a participatory manner and documents lessons learned;
- Provides direction and guidance to, and coaches team members ensuring effective team functioning;
- Presents audit results to management;
- Monitors the status of audit recommendations and appraises adequacy of action taken on audit recommendations;
- Manage the DIM audit of projects included in the annual work plans;
- Manage the NGO/NIM audit process, including approving audit plans, accepting audit reports and reviewing related audit reports;
- Identifies recurring and systemic issues in NGO/NIM audit reports for inclusion in corporate reports;
- Acts as OIC for the RAC when necessary.
Client Services
- As a team leader or as a member of an audit team, conducts audit assignments in accordance with the International Standards for Internal Auditing and OAI policy guidelines;
- Assesses the adequacy and effectiveness of governance, internal controls and risk management;
- Documents findings and communicates orally and/or in writing to the country offices on their compliance, performance and potential for improvement;
- Recommends actions to address shortcomings identified, strengthen internal controls and improve business processes;
- Under the overall supervision of the Chief, conducts special assignments including management reviews, consulting assignments, special audits, and training workshops;
- Undertakes frequent, and at times extended, missions to UNDP offices in the region, including to areas with hardship or hazardous working conditions;
- Provides guidance and advice to country offices and business units on audit-related matters.
Other Tasks
- Contributes to the ongoing development of professional practices within OAI;
- Participates in the implementation of his/her personal learning and training development plan;
- Performs other assignments or tasks as determined by the RAC Chief or OAI Director.
Impact of Results
Decisions:
Significant decisions are made in assessing organizational risk and providing guidance to business units, functions and projects.
Significant decisions are made in assessing and providing audit ratings of business units, functions, and projects.
Significant decisions are made in reviewing and assessing NGO/NIM audit reports.
Recommendations:
Promotes the due regard for effectiveness and efficiency in the acquisition and use of resources and the safeguarding of assets throughout the organization.
Proposes changes in policies and procedures to the Chief.
Error:
Failure to detect and correct weaknesses in management and internal controls could result in loss of resources or reputation of UNDP. This would cause loss of confidence by donors and partners.
Failure to conduct audits professionally and competently could result in unwarranted damage to the reputation of units, functions or individual staff members.
Errors or delays in the NGO/NIM audit exercise could lead to a qualification of UNDP financial statements by the UN Board of Auditors. This would result in risks of loss of confidence on the organization or loss of potential funding from major donors.
Competencies
Core Values & Ethics:
- Demonstrates integrity and fairness;
- Displays cultural sensitivity;
- Shows strong corporate commitment;
- Complies with UNDP regulations, rules, and code of conduct.
Functional competencies:
Teamwork:
- Motivates and coaches team members;
- Embraces extra responsibility;
- Builds team morale & consensus.
Task Management Skills:
- Produces timely, quality outputs;
- Exercises sound judgment/analysis;
- Develops creative solutions;
- Handles multiple tasks.
Communications:
- Writes clearly and convincingly;
- Speaks clearly and convincingly;
- Has good presentation skills;
- Listens actively and responds effectively.
Building & Sharing Knowledge:
- Actively builds deep knowledge in one or more areas;
- Makes valuable practice contributions;
- Applies existing knowledge to work;
- Provides advice & support to others.
Learning:
- Provides constructive coaching and feedback;
- Acts as long-term mentor for others;
- Acts on personal development plan.
Professional:
Demonstrates ability to perform and/or manage the following services, in accordance with professional standards:
Demonstrates ability to perform and/or manage the following services, in accordance with professional standards:
- Operational audits;
- Performance audits;
- Financial audits;
- Project audits;
- Advisory services
Technical:
Demonstrates ability to use the following tools:
- Microsoft office suite;
- Electronic working paper software;
- Computer assisted audit techniques (ACL or IDEA);
- Enterprise Resource Planning systems.
Required Skills and Experience
Education:
- Advanced university degree in Business Administration, Public Administration, Finance, Statistics, Law, or related field;
- A first level degree in combination with a certification as Chartered Accountant or Certified Public Accountant may be accepted in lieu of an advanced degree;
- Certified Internal Auditor (CIA) designation desirable;
- Additional professional certifications (CISA, CFE) are an advantage.
Experience:
- A minimum of 7 years of professional experience in audit or another directly relevant area, several of which in internal audit;
- Working experience in an International Organization is desirable.
Language:
- Fluency in English;
- Good working knowledge of French or Spanish is desirable;
- Knowledge of additional United Nations official languages is an advantage.
How to apply:
The application must contain duly completed and signed Personal History Form (P11), which can be downloaded from www.sas.undp.org/Documents/P11_Personal_history_form.doc.
P11 should be uploaded to your online application in lieu of CV. All applications must be submitted through the UNDP Jobs Admin site. Only if you experience technical issues with uploading your P11 to the UNDP Jobs Admin site, please send it to oai.bids@undp.org indicating: your name and “Audit Specialist_KL_P4” in the e-mail subject field.
Please note that:
- Applications without P11 form will not be considered;
- Application should be submitted in the English language.