Senior Audit Officer

Organizational Context

The International Federation of Red Cross and Red Crescent Societies (IFRC) is the world’s largest humanitarian organization, with a network of 191-member National Societies (NSs). The overall aim of IFRC is “to inspire, encourage, facilitate, and promote at all times all forms of humanitarian activities by NSs with a view to preventing and alleviating human suffering and thereby contributing to the maintenance and promotion of human dignity and peace in the world.”  IFRC works to meet the needs and improve the lives of vulnerable people before, during and after disasters, health emergencies and other crises.

IFRC is part of the International Red Cross and Red Crescent Movement (Movement), together with its member National Societies and the International Committee of the Red Cross (ICRC). The work of IFRC is guided by the following fundamental principles: humanity, impartiality, neutrality, independence, voluntary service, unity, and universality.

IFRC is led by its Secretary General, and has its Headquarters in Geneva, Switzerland. The Headquarters are organized into four main Divisions: (i) National Society Development and Coordination; (ii) Humanitarian Diplomacy and Digitalization; (iii) Management and Accountability; and (iv) People and Strategy.

IFRC has five regional offices in Africa, Asia Pacific, Middle East and North Africa, Europe, and the Americas.  IFRC also has country cluster delegations and country delegations throughout the world. Together, the Geneva Headquarters and the field structure (regional, cluster and country) comprise the IFRC Secretariat.

IFRC has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the Red Cross and Red Crescent Movement, including sexual exploitation and abuse, sexual harassment and other forms of harassment, abuse of authority, discrimination, and lack of integrity (including but not limited to financial misconduct). IFRC also adheres to strict child safeguarding principles. 

About the Office of the Internal Audit and Investigations

IFRC’s Office of Internal Audit and Investigations (OIAI) comprises two teams: audit (internal audit and external audit coordination) and investigations. OIAI provides independent assurance and investigation services to IFRC.  

The OIAI team is based across three locations (Geneva, Budapest, and Delhi). To ensure independence, the Director of OIAI has a dual reporting line to the Secretary General and the Audit and Risk Commission.

OIAI’s audit team delivers an annual risk-based audit plan; oversees and coordinates IFRC’s annual external audit plan; and provides training and capacity building on audit, assurance, and integrity topics, to IFRC and its members.

Job Purpose

The Senior Audit Officer, based in Budapest, is responsible for coordinating IFRC’s portfolio of external and expenditure eligibility audits, comprising: i) the annual external audit of IFRC’s financial statements, ii) financial audits of IFRC’s emergency appeals, iii) expenditure eligibility reviews of funds transferred to member National Societies, and iv) all donor-requested audits.

Depending on workload, the Senior Audit Officer will also contribute to the deliver on the annual internal audit plan.

Job Duties and Responsibilities

External audit coordination:

•    Coordinate the delivery of OIAI’s portfolio of external audit work (including the annual audit of IFRC’s financial statements, financial audits of IFRC’s emergency appeals, expenditure eligibility reviews of funds transferred to the membership, and donor requested audits), including:

•    Oversee the delivery of individual external audit assignments, ensuring these are delivered to time and budget, including:

o    Establishing suitable ToRs for external audits. 
o    Carrying out tenders for external audits.
o    Setting up the electronic filing structure for audit documents.
o    Help external auditors with practicalities ahead of and during their work (IT access, building access, etc.).
o    Ensure effective collaborative between external auditors and IFRC field teams.
o    Collating supporting documents or requesting supporting documents from IFRC teams. 
o    Addressing questions from external auditors.
o    Maintaining the external audit tracker and dashboard.
o    Co-ordinate the translation of IFRC’s financial statements into Arabic, French, and Spanish annually.
o    Provide regular updates to donors and IFRC stakeholders on audit progress.

Supporting internal audit activities:

•    With oversight from the Head of Audit, contribute to the delivery of audit assignments and tasks, including audit planning, developing audit terms of reference, audit testing, and report writing.  
•    Ensure assigned audit tasks are delivered to time and quality.
•    Effectively communicate audit findings and risks to stakeholders.

Build effective relationships across IFRC and provide value-adding advisory services:

•    Contribute to the delivery of audit advisory activities, with guidance from the Audit Manager.
•    Provide training and workshops to IFRC teams on assurance and integrity topics.

Act as an effective and inclusive team member:

•    Complete the required professional qualification or complete the required continued professional development (CPD).
•    Role model IFRC’s values and principles in day-to-day operations. Proactively work to create a safe and inclusive environment.

Deliver OIAI’s annual appeal activities and provide technical support to the membership:

•    Contribute to the delivery of OIAI annual appeal activities.
•    Provide training and workshops to National Society teams on assurance and integrity topics.

Duties applicable to all staff
1. Work actively towards the achievement of the IFRC Secretariat’s goals.
2. Abide by and work in accordance with the Red Cross and Red Crescent principles.
3. Perform any other work-related duties and responsibilities that may be assigned by the line manager.

Education

Required

• University degree in a relevant field

Preferred

• Internal audit (CIA, PIIA, CMIA) or equivalent qualification (ACCA, IRM etc).
• ACFE qualification/CHS IQTS qualification (or CHS tier three qualification)

Experience

Required

• Professional experience in a large multinational environment
• Professional experience in internal audit, risk management, or donor audit management
• Experience coordinating diverse internal and external stakeholders

Preferred

• Experience in a donor funded organisation
• Experience in working for a humanitarian, charitable or not-for-profit organisation.
• International experience

Knowledge, Skills and Languages

KNOWLEDGE AND SKILLS

Required

• Knowledge of donor compliance and audit requirements in the humanitarian and not for profit sector
• Highly organised with an ability to coordinate multiple ongoing reviews
• Ability to communicate clearly and effectively
• Able to establish and maintain effective working relationships
• High level of attention to detail

Preferred

• Experience of complex finance, HR, and logistics systems and processes

LANGUAGES

Required

• Fluent spoken and written English

Preferred

• Good command of another IFRC language (Arabic, French, or Spanish)

Competencies, Values and Comments

Values: Respect for diversity; Integrity; Professionalism; Accountability 
Competences: Communication; Collaboration and Teamwork; Pro-activity; National Societies and Customer Relations; Creativity and Innovation; Building Trust