Job Summary

As a member of Internal Audit Department, the position adheres to the mandatory elements of The Institute of Internal Auditors’ International Professional Practices Framework (IPPF), including the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the International Standards for the Professional Practice of Internal Auditing (the Standards), and the Definition of Internal Auditing.

PBSP Audit Officer assists the Internal Audit Head in enhancing and protecting organizational value by providing risk-based and objective assurance, advice and insight.

PBSP Audit Officer plans and executes audit engagements based on the audit plan and/or on an ad hoc basis, to assess and evaluate the adequacy and effectiveness of PBSP’s internal controls, policies, systems and procedures in order to safeguard its assets, ensure accuracy and reliability of accounting data, promote operational efficiency and ensure compliance with agreements, applicable laws and regulations and prescribed policies.

• Assists in establishing the annual risk-based audit plan and budget.
• Assists in developing a comprehensive plan for each audit engagement, setting the objective and scope, including the preparation, review and/or modification of audit work programs.
• Designs, develops and conducts financial, operational, compliance and other reviews, including Information Technology (IT) general controls and investigations. Ensures the achievement of audit objectives and communicates the results, together with other relevant information for general or specific needs to the Management and/or the Board.
• Performs audit procedures as laid down in the audit work program that may include official travel and site visits to complete the audit fieldwork. Prepares and secures relevant audit documentation and working papers.
• Where appropriate, recommends corrective actions for implementation to rectify deficiencies in both manual and automated processes/systems.
• Discusses with the audit clients the audit findings noted during the engagement and the corresponding audit recommendations. Secures agreement and commitment of the appropriate level of Management on the audit recommendations and target implementation.
• Prepares preliminary audit observations and draft audit report for submission to Internal Audit Head and/or audit team lead. Clears head’s and/or team lead’s review notes, finalizes the preliminary audit observations and audit report, and releases to intended appropriate recipients.
• Performs follow-up procedures on agreed audit recommendations in accordance with the Internal Audit recommendation implementation monitoring and follow-up guidelines.
• Arranges various internal and external meetings relevant to audit engagements and other audit activities (e.g., entrance & exit conference, walkthroughs, interviews, validation of audit observations, formal/informal & peer consultations).
• Performs other duties that the Internal Audit Head may require from time to time.

• Graduate of Bachelor of Science in Accountancy (BSA) or Bachelor of Science in Internal Auditing (BSIA)
• Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) or certification in risk management is an advantage
• Minimum of three (3) years relevant experience in internal audit, external audit, risk management, compliance, business process, Information Technology (IT) general and application controls or a combination of these
• Proficiency in Microsoft applications (e.g., Excel, Word, PowerPoint) and work exposure in Enterprise Resource Planning (ERP) systems (e.g., Oracle NetSuite, Microsoft Dynamics AX, SAP)