Purpose of the role:

To supervise and execute internal audit engagements across eXtra, ensuring that audit programs are effectively implemented, findings are properly documented, and audit staff are guided and developed in accordance with IIA standards and eXtra's audit methodology.

Roles, responsibility and authority:

• Support the planning, organization, direction, and monitoring of Internal Audit operations and individual engagements, ensuring alignment with the risk-based audit plan, approved methodology, timelines, and resource priorities.

• Develop and execute risk-based audit programs and perform assigned audit procedures to evaluate the design and operating effectiveness of governance, risk management, and internal controls in accordance with the approved methodology and Global Internal Audit Standards.

• Review and prepare complete, well-supported, and professional audit deliverables—from business understanding and risk assessment through fieldwork, findings, and reporting—in accordance with the Global Internal Audit Standards and approved methodology.


• Lead and supervise audit staff throughout engagement execution, providing timely direction and review to ensure work quality, sound professional judgment, productivity, and compliance with the approved audit methodology.


• Plan and conduct structured interviews with auditees and critically evaluate relevant records, data, and supporting documentation to obtain sufficient, reliable, relevant, and useful audit evidence.


• Draft clear Internal Audit reports, including findings, root cause analysis, and actionable recommendations using independent professional judgment.


• Ensure all audit engagement files are complete, accurate, timely, and properly cross-referenced, with sufficient documentation to support the work performed, conclusions reached, and supervisory review.


• Lead the audit follow-up process by validating and tracking management action plans, escalating overdue or high-risk actions, and reporting remediation progress and residual risk to Audit Management.


• Coach, develop, and supervise Internal Audit staff through on-the-job guidance, constructive feedback, performance support, and targeted capability development to strengthen technical competence and succession readiness.


• Develop and maintain constructive, professional relationships with auditees, management, and Internal Audit colleagues while preserving objectivity, confidentiality, and independence.


• Maintain and update the Internal Audit system (TeamMate) accurately and on a timely basis.

• Conduct risk-focused operational audit visits to stores, technical centers and warehouses across eXtra's retail network in accordance with the approved engagement scope and audit program.


• Perform other related duties assigned by Audit Management that are consistent with the role’s purpose, competency requirements, authority level, and Internal Audit mandate.

Required Qualifications:

• Bachelor’s degree in accounting or finance with SOCPA requirements.


• CIA or CISA certification is preferred or in progress.


• Minimum 4 years of total experience in internal audit, with at least 1 years in a supervisory capacity.


• Demonstrated leadership and strong technical audit skills, solid understanding of IIA standards, internal control frameworks, and audit documentation requirements.


• Experience with audit management systems (e.g., TeamMate).


• Strong analytical, organizational, and communication skills.