Internal Auditor

Har Aik Global Associates LLP is a partner-led professional services firm founded by ex-Big 4 professionals with over 30 years of combined experience. We serve clients across Saudi Arabia, the GCC, the United Kingdom, and Pakistan, delivering Big 4-quality work with boutique agility and direct partner involvement on every engagement.

ROLE OVERVIEW

Agile Business Solutions LLP is seeking a Senior Associate for its Internal Audit practice to support risk-based audit engagements across financial services, real estate, education, and corporate sectors in Saudi Arabia and the GCC. You will execute fieldwork, assess internal controls, prepare findings and draft reports, and present completed assignments to the engagement manager. Direct client interaction is a core expectation of this role, and candidates comfortable in that environment will have a distinct advantage.

This is a 6 month contractual position, which will end on Dec 31, 2026, Candidate may have to travel onsite to Riyadh for 3-4 months.

KEY RESPONSIBILITIES

• Execute risk-based internal audit engagements across assigned business processes and functions
• Conduct walkthroughs, interviews, and control testing to assess the design and operating effectiveness of internal controls
• Document findings, root causes, and management action plans in structured audit working papers
• Draft internal audit reports and management letters with clear, risk-rated findings and actionable recommendations
• Present completed fieldwork packages to the engagement manager for quality review
• Liaise with client process owners and finance teams to collect evidence and discuss audit observations
• Prepare and maintain risk-control matrices (RCMs) and audit programmes throughout the engagement 
• Support development of risk assessments and annual internal audit plan inputs
• Ensure work is performed in accordance with IIA International Standards

TECHNICAL SKILLS & SERVICE LINE EXPERTISE

• Working knowledge of IIA International Standards for the Professional Practice of Internal Auditing
• Strong understanding of the COSO 2013 Internal Control framework and ERM principles
• Ability to prepare risk-control matrices (RCMs), process flowcharts, and risk-based audit programmes
• Experience testing financial, operational, and compliance controls across diverse business processes
• Proficiency in Microsoft Office: Excel (data analysis), Word (reports), PowerPoint (presentations)
• Familiarity with process mapping tools such as Visio or Lucidchart is an advantage
• Understanding of SAMA regulatory requirements and governance standards applicable to KSA and GCC entities is a plus 
• Exposure to data analytics tools (IDEA, ACL, Power BI) or IT audit concepts is a differentiator
• CIA qualification or active progress toward it is a strong advantage

QUALIFICATIONS & EXPERIENCE

• CA or ACCA — qualified or finalist; CIA (Certified Internal Auditor) designation or progress toward it is highly regarded
• 3–4 years of internal audit experience, or a combination of external and internal audit
• Experience working with or within regulated entities (banks, insurance companies, listed companies) is preferred
• Prior exposure to SAMA-regulated or CMA-listed client environments in the GCC is a strong plus
• Comfortable handling client calls and presenting findings to senior management
• Experience in a remote-delivery or co-sourced internal audit environment is an advantage
• Excellent written and verbal communication skills in English; Arabic language skills are a plus

Note: Salary will be market competitive in PKR, monthly travel and expense allowance in SAR when in Riyadh, only for onsite duration.