Job Description for Internal Auditor

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Job description for the internal auditor. Full document

Occupational Safety and Health

Occupational Safety and Health / Job descriptions

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I. General Provisions

The internal auditor belongs to the category of specialists.
A person who has a higher professional (economic) education, additional special training, accounting experience of at least (2 years; 3 years; etc.) is appointed to the position of an internal auditor, including as an auditor of at least (1 year; 2 years; etc.) .).
The internal auditor should know:

regulatory and methodological materials regulating the production and economic activities of the enterprise;
market methods of management, patterns and features of economic development;
profile, specialization and features of the structure of the enterprise;
audit, audit methods and procedures, internal audit standards;
the procedure for conducting accounting and reporting, international accounting standards;
methods of analysis of economic and financial activities of the enterprise;
rules for conducting inspections and documentary audits;
money circulation, credit, pricing procedure;
business organization and conduct rules;
fundamentals of the tax system, the procedure for calculating taxes;
labor, financial, tax and economic legislation;
basics of marketing, basics of administration;
ethics of business communication;
means of computer technology, communication and communications;
economics and organization of production, labor and management;
fundamentals of labor legislation;
rules and regulations of labor protection.

Appointment to the position of an internal auditor and dismissal from the position are made by order of the head of the enterprise.
The internal auditor reports directly to _______ (head of the enterprise; first deputy head of the enterprise).
During the absence of the internal auditor (vacation, illness, etc.), his duties are performed by a duly appointed person. This person acquires the appropriate rights and is responsible for the improper performance of the duties assigned to him.

II. Official duties

Internal Auditor:

Checks the financial and management reporting of the enterprise, analyzes its reliability, evaluates the timeliness of its preparation and presentation.
Organizes the unification and standardization of accounting processes.
Prepares and submits for approval to the management of the enterprise a plan of audit work, a budget for audit work.
Conducts continuous audits and checks in the divisions of the enterprise in accordance with the approved plan.
Oversees the implementation of the company's budget.
It checks the safety and efficiency of the use of the company's assets, controls the access of the company's employees to assets and financial information.
Carries out an expert assessment of draft contracts, controls the timeliness and completeness of the reflection in the accounting documents of transactions (signed contracts) and their results.
Identifies the internal reserves of the enterprise and determines the ways of their effective use.
It monitors the spending of funds for various projects or programs, analyzes the income and expenses of the enterprise, optimizes and plans taxes.
Conducts selective audits in order to identify and eliminate debts and shortages, monitors the fulfillment by the enterprise and its counterparties of their obligations, analyzes receivables and payables, and gives operational instructions for reducing debts.
Develops recommendations and an action plan to eliminate identified deviations from plans; recommendations to reduce the risk level of individual transactions or minimize possible losses.
Identifies and analyzes possible external and internal risks in the development and implementation of new projects in the enterprise.
Supervises the work of personnel in terms of finances, analyzes job descriptions, determines the compliance of the distribution of duties with the requirements of the production, management and financial process, carries out the delimitation of powers, makes proposals to the HR manager to introduce objective changes to the regulations on divisions, job descriptions.
Develops financial regulations for the financial policy of the enterprise as a whole, individual procedures, instructions and other documentation.
Participates in the formation of summary and consolidated financial statements.
Prepares the enterprise for an external audit.
Performs temporary or permanent duties, not related to internal audit, by order of the head of the enterprise (support for the accounting department, analysis of investment projects, reconciliation with suppliers, etc.).
Advises the company's management on audit issues.
Compiles reports on the work done, analytical and memorandums, gives expert opinions, etc.

III. Rights

The internal auditor has the right:

Access to all divisions of the enterprise, to any information of the enterprise necessary for the audit.
Give binding instructions to personnel to bring reporting documentation in line with internal documents and legislation, to correct errors and inaccuracies, to take action in connection with identified shortcomings.
Receive explanations from responsible employees on issues arising in the course of revisions and audits.
Give instructions to personnel on preparing the enterprise for an external audit.
Give recommendations to management on changing the control system at the enterprise, as well as changing the management policy at the enterprise.
Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.
Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.
Require the management of the enterprise to ensure the organizational and technical conditions and execution of the established documents necessary for the performance of official duties.

IV. A responsibility

The internal auditor is responsible for:

For improper performance or non-performance of their official duties provided for by this Job Description - within the limits established by the current labor legislation of Ukraine.
For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of Ukraine.
For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of Ukraine.

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