Senior Internal Auditor (Internal Audit)

Basic Function

The Senior Internal Auditor (Internal Audit) conducts the execution of internal audit engagements as assigned by the Manager Internal Audit and Risk Management, providing hands-on assurance over the adequacy and effectiveness of governance, risk management, and internal control processes across the TVET Council, in conformance with the global internal audit standards, the PFMA, 2015, CAP 171, and the Council's Internal Audit Charter and Manual.

a) Prepare detailed audit programs for assigned engagements based on the approved annual audit plan and engagement objectives.

b) Conduct audit fieldwork including walkthroughs, vouching, reperformance, recalculation, observation, and inspection of documents to test the design and operating effectiveness of controls.

c) Perform audits across the organizational processes including but not limited to; financial, operational, compliance, procurement, payroll, revenue, and IT-related processes, as assigned.

d) Identify, document, and evaluate control weaknesses, and gather sufficient, appropriate audit evidence to substantiate findings.

e) Prepare complete, well-referenced working papers in accordance with the Internal Audit Manual, for review by the Manager Internal Audit.

a) Draft audit findings in accordance with Internal Audit Manual and Global Internal Audit Standards for review by the Manager Internal Audit and Risk Management.

b) Discuss findings with process owners at the appropriate level to validate facts and obtain preliminary management responses.

c) Contribute to drafting sections of the audit report, ensuring findings are clear, accurate, and corroborated by evidence.

a) Track implementation of management action plans for audits led or contributed to and verify closure of agreed recommendations through follow-up testing.

b) Escalate significant unresolved issues or emerging risks to the Manager Internal Audit.

a) Flag risk and control observations identified during audit work for inclusion in the Council's risk register.

b) Keep abreast of applicable laws, regulations, and standards (PFMA, TVET Act 2025, TVET Policy Implementation Standards) relevant to audit assignments.

c) Perform any other duties as may be assigned from time to time by the Manager Internal Audit & Risk Management.

Supervision Received: The Senior Internal Auditor (Internal Audit) is directly supervised by the Manager Internal Audit and Risk Management.

Supervision Exercised: None

Education Requirements

a) EITHER Possession of an Honors’ Bachelor’s Degree in Finance and Accounting; Business Administration; Commerce, or Economics, Auditing or any other related courses from a recognized University and full professional qualification in Accountancy obtained from a recognized University/Institution. OR Chartered Accountant (Holder of full professional qualification in Accountancy) obtained from a recognized University/Institution/body accredited by the Institute of Certified Public Accountants of Uganda (ICPAU).

b) Applicants must be registered as members of the Institute of Certified Public Accountants of Uganda (ICPAU).

c) Membership with the Institute of Internal Auditor of Uganda (IIA) is required.

d) Masters degree in Finance and Accounting, Business Administration, Commerce, or Economics, or a related field from a recognized University is an added advantage.

e) Possession of relevant certifications such as Certified Internal Auditor (CIA), Internal Audit Practitioner (IAP), Certified Public Accountant (CPA), Certification in Risk Management Assurance (CRMA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE) is an added advantage.

a) At least Six (6) years relevant administrative experience, with 3 years at a middle level in a reputable organization, donor funded organizations or public institution.

b) Experience in auditing public sector or PFMA-regulated entities is an added advantage.

Knowledge and Skills

a) Good working knowledge of internal auditing standards and audit methodology (risk-based auditing, control testing techniques).

b) Strong analytical and report-writing skills, with attention to detail.

c) High integrity, objectivity, and professional skepticism.

d) Good interpersonal and communication skills for engaging with process owners.

e) Proficiency in data analysis tools and computer-assisted audit techniques (CAATs) is an added advantage.

f) Ability to work independently on assigned engagements and meet deadlines.

Physical Demands: None

Travel requirements: Limited travel within/out of the country for official work.