Internal Auditor

Reports to:    Senior
Internal Auditor

Location:        Head Office - Nairobi, Kenya.

JOB PURPOSE                           

Key Responsibilities:

1. Audit Planning
& Risk -Based Programming

• Contribute to the
  development of comprehensive, risk -based internal audit plans and programs that
  are aligned to the regional and business risk profile across multi -country
  operations.
  
• Perform structured
  risk assessments encompassing the identification, evaluation, and documentation
  of key risks and controls, and maintain an up -to -date and actionable risk
  register.
  
• Define audit scope
  and testing procedures that reflect the complexity of the organization's
  business units, including service stations, lubricants, LPG, aviation, and
  commercial trading.
  
• Ensure audit plans
  are responsive to the dynamic East African operating environment, accounting
  for regulatory changes, business growth, and emerging risk areas such as
  renewable energy integration.
  

2. Risk -Based
Controls Testing & Evaluation

• Execute risk -based
  audit programs and rigorous testing procedures to evaluate the adequacy,
  design, and operating effectiveness of internal controls across all business
  units and subsidiaries.
  
• Conduct thorough
  assessments of operational effectiveness, reliability of management information
  systems, and the integrity of financial reporting processes.
  
• Verify compliance
  with applicable laws, regulations, and internal governance frameworks,
  including sector -specific petroleum industry regulations across the East
  African region.
  
• Apply professional
  skepticism and analytical rigor in evaluating control environments, identifying
  control gaps, and assessing the potential impact of identified weaknesses.
  

3. Audit Reporting
& Management Engagement

• Prepare clear,
  accurate, well -structured, and timely audit reports that communicate findings,
  root causes, risk exposure, and practical, risk -focused recommendations to
  management.
  
• Discuss audit
  findings constructively with process owners and management, fostering a
  collaborative approach to the resolution of control weaknesses and operational
  inefficiencies.
  
• Agree on realistic
  and measurable corrective action plans with management, ensuring
  recommendations are pragmatic and aligned with operational realities across
  multiple territories.
  
• Present audit
  outcomes to relevant governance forums in a manner that facilitates informed
  decision -making at the senior leadership level.
  

4. Follow -Up &
Corrective Action Monitoring

• Perform structured
  follow -up reviews on previously identified audit issues to assess the adequacy
  and timeliness of management's corrective actions.
  
• Track the status of
  all open audit recommendations and escalate unresolved or overdue issues to
  management and relevant governance forums in line with the audit charter.
  
• Maintain a
  comprehensive audit issues log and produce periodic status reports to provide
  the leadership team with real -time visibility on risk remediation progress.
  

5. External Audit
Coordination & Assurance Optimization

• Liaise and coordinate
  effectively with external auditors to optimize overall audit coverage, minimize
  duplication of effort, and build synergistic assurance efforts.
  
• Share relevant
  internal audit work, risk assessments, and documentation with external auditors
  to support a reliance -based audit approach and enhance the efficiency of the
  annual statutory audit.
  
• Act as a key point of
  contact for regulatory bodies and external assurance providers, ensuring a
  cooperative and professional engagement model is maintained.
  

6. Investigations
& Ad -Hoc Assurance

• Conduct confidential
  audit investigations into suspected fraud, misconduct, or control breaches,
  applying structured investigation methodologies and maintaining chain of
  evidence.
  
• Undertake ad -hoc
  audit assignments and special reviews as directed by the Head of Internal Audit
  or senior management, responding promptly to emerging risk events.
  
• Provide objective
  findings and recommendations arising from investigations to management and,
  where appropriate, to governance structures, while maintaining strict
  confidentiality.
  

7. Compliance &
Governance Framework Support

• Support the
  organization's compliance with ISO 9001:2015 quality management standards and
  other applicable regulatory, governance, and industry frameworks across the
  East African region.
  
• Monitor adherence to
  the company's internal policies, procedures, and the Group's governance
  standards as set by the parent entity, ensuring local operations remain aligned
  with Group -wide requirements.
  
• Contribute to the
  continuous improvement of the internal audit function by identifying
  opportunities to enhance audit methodologies, tools, and reporting processes.
  

 KEY COMPETENCIES:                                                                                                                                    

• Risk -Based Auditing
  & Internal Controls Assessment
  
• Regulatory Compliance
  & Governance Frameworks
  
• Analytical Thinking
  & Data -Driven Insights
  
• Audit Report Writing
  & Management Communication
  
• Stakeholder
  Engagement & Collaborative Problem -Solving
  
• Professional
  Integrity, Objectivity & Confidentiality
  

Requirements

• Bachelor's
  degree in Accounting, Finance, Business Administration, or a related field.
  
• Professional
  qualification such as CPA(K), ACCA, or equivalent.
  
• Membership with a
  relevant professional body such as ICPAK, ACCA, or the Institute of Internal
  Auditors (IIA) is an added advantage.
  
• Minimum of five
  (5) years of relevant internal or external audit
  experience
  
• Strong working
  knowledge of auditing standards (IIA Standards), risk management frameworks,
  internal control models, and applicable regulatory requirements.
  
• Advanced proficiency
  in MS Office; experience with ERP systems, accounting platforms, and data
  analysis tools is highly desirable.
  
• Demonstrated ability
  to analyze large datasets, identify trends, anomalies, and control weaknesses,
  and present insights in a clear and actionable manner.
  
• Excellent analytical,
  problem -solving, and professional report -writing skills, with the ability to
  communicate complex findings to non -technical stakeholders.
  
• Demonstrated
  integrity, objectivity, confidentiality, and professional skepticism in all
  aspects of audit work.
  
• Self -motivated,
  results -oriented, and capable of managing multiple audit assignments
  simultaneously with minimal supervision.