Internal Audit Officer Pact

Pact Overview

Pact is an international nonprofit that works in nearly 40 countries building solutions for human development that are evidence-based, data-driven, and owned by the communities we serve. Our vision is thriving, resilient and engaged communities leading their own development. Founded in 1971, Pact works with partners to build resilience, improve accountability, and strengthen knowledge and skills for sustainable social impact. To learn more about Pact Zambia, visit: www.pactworld.org/country/zambia

We are a recognized global leader in creating social impact. Our staff have a range of expertise in areas including capacity development, public health, governance, civil society, climate change adaptation and mitigation, energy, women’s economic empowerment, fragile states, artisanal and small-scale mining communities, monitoring and evaluation, microfinance, and more.

Position Summary

The Office of General Counsel and Chief Ethics and Compliance Officer is responsible for all aspects of Pact’s legal affairs, ensuring the appropriate protection of Pact’s legal rights and mitigation of its legal risks. The department conducts all internal audits, investigations and oversees Pact’s compliance with all laws, regulations, and donor policy through a global compliance program.

The Internal Audit Officer will report to the office of Internal Audit. Internal Audit is one of the groups found within the Legal Department. The Officer will work executing internal audits at Zambia Office level and within established organization process controls. The Officer will develop formal written reports to communicate audit results to management and regulatory agencies, if applicable, and make recommendations as appropriate. The Officer may facilitate the work of external auditors during on-site visits.

Essential Duties and Responsibilities

• Develop risk-based pre and post audit and/or monitoring plan of Pact Zambia Office.
• Perform Zambia project level internal audits as needed.
• Perform risk-based monitoring of subcontractors, procurements and other Zambia project activities.
• Perform preventive compliance activities to prevent fraud and other misconduct.
• Perform the above-referenced audit and monitoring activities under the direction of DC Internal Audit.
• Perform audit and monitoring planning tasks including pre-audit information gathering and data analysis to develop risk-based audit scope and performs interviews and testing procedures and documents results per prescribed audit program and maintains audit data.
• Ensures internal control activities are in compliance with guidance provided by Pact DC Departments, Zambia office and DC Internal Audit.
• Conduct subcontracts monitoring, including but not limited to verification of Subcontractor data integrity, compliance with local labor law and reviews of fixed asset management.
• Review and test procedures and systems of internal controls at Pact, as well as subcontractors and subrecipient organizations, to ensure they are functioning as planned and in accordance with sound managerial principles.
• Prepare written reports of internal audit and monitoring findings by including specific recommendations for corrective action, where appropriate to relevant management based on the results of regularly scheduled audits, non-scheduled audits, monitoring visit and at any time when issues need to be addressed by management.
• Facilitate and monitor the implementation of corrective action plans to aid Zambia office in improving compliance with procedures and processes.
• Provide guidance to internal stakeholders regarding best internal control practices that minimize risk to the organization; works cooperatively with staff at DC Legal Department and in Zambia Office to explain and improve processes and enhance internal controls and compliance.
• Maintain and monitor Zambia’s internal audit and monitoring data.
• Document processes for improving internal controls, operating efficiency, and the adequacy of records and recordkeeping and provide recommendations to management.
• Conduct follow-up reviews of financial, subcontract management, operational, or regulatory compliance deficiencies noted during audits or monitoring visits.
• Conducts internal investigations of irregularities, when assigned by DC Legal Department.
• Conduct confidential investigations of Pact Zambia staff and third parties related to Pact Zambia activities, including, but not limited to, (1) arranging, conducting and recoding witness interviews, (2) reviewing evidence and documentation, (3) conducting analysis of financial systems, internal controls, and relevant regulatory and funder rules.
• Draft timely investigation reports with corroborating evidence.
• Make recommendations on corrective actions and assists with relevant follow-up.
• Report lessons learned for incorporation in training and awareness programs.
• Apply detailed knowledge of applicable statutes, regulations, funder requirements, organization policies and practices.
• Use information technology systems knowledge to enhance project reporting and analysis.
• Clearly and concisely communicates (oral and written) audit findings and recommendations to relevant stakeholders.
• Other audit, monitoring and compliance tasks as assigned by DC Legal Department.
• Employee complies with all company policies and procedures, including completing all compliance training topics by the deadline to satisfy each and receiving the corresponding acknowledgment statement that the training has been completed.
• Other duties as assigned.

Education and Experience:

• Master’s degree and 5+ years relevant experience, or equivalent combination of education and experience.

Additional Qualifications

• Bachelor’s degree in accounting, Finance or Business Administration highly desired.
• Advanced Degree or Certified Public Accountant (CPA), Chartered Certified Accountant (ACCA) and/ or Certified Internal Auditor (CIA), preferred.
• Fully experienced in conducting internal audits, compliance review including strong interviewing skills.
• Fully experienced in using general principles and processes involved in conducting an internal audit.
• Experienced in government accounting practices, Cost Accounting Standards (CAS), Uniform Guidance (2 CFR 200), and Federal Acquisition Regulations (FAR) systems.
• Strong experience in fraud detection and anti-fraud training.
• Experience in subcontract and grant monitoring.
• Experience in investigating fraud in USG contract activities.
• Able to apply advanced analytical skills in MS Excel and other applications to identify potential issues and trends.
• Experienced with automated financial reporting and Enterprise Resource Planning systems and applications (Dynamics 365 Business Central, salesforce, Igloo, Adaptive Insight etc.)
• Strong familiarity with USG regulatory agencies and reporting requirements.
• Proficiency in spreadsheet software required.
• Must have excellent analytical and organizational skills, with attention to detail.
• Must be able to read, write and speak fluent English.
• Experience working in a non-governmental organization (NGO) preferred.
• Experience working with a global, international organization preferred.
• Ability to travel 40% with in Zambia.
• Open for Zambian nationals only