Internal Auditor St. Mary’s Hospital Lacor

The Internal Auditor shall provide systematic and disciplined approach to effectiveness of risk management control and governance processes. He/she shall have thorough knowledge of accounting procedures coupled with sound judgement.

Qualifications:
• Must have a B. Com (Acc.), BBA(Acc) or related qualification from a recognised Institution
• Must possesses an Internal Auditors’ Certification
Should have served in a similar position for at least 3years
A sound knowledge of computer usage including accounting softwares like Navision
• The ideal candidate should have excellent data analysis and report writing skills and possess a high level of interpersonal skills

Work Approach
The Internal Auditor shall focus his/her attention on the following priorities: –
Preventive Audit, starting from Bank transactions and be extended to cash transactions which should be carried out without causing unnecessary delays in the operations of the institution.
Capacity building in the area of procedures and internal controls:
• This means that when the Internal Auditor identifies weaknesses, he/she must explain to the relevant staff what the right procedures are, their rationale, offer specific training if needed and follow up until the error is corrected. To achieve this objective, the Internal Auditor shall gain the confidence of the relevant staff where he/she is perceived to be giving actual support to improve performance rather than being seen as a controller
• The support-supervision in order to be effective must be systematic and follow a predetermined schedule, so that staff do not relax and end up fully internalising the procedures. Unannounced checks shall form part the work plan whenever deemed necessary. Staff shall be informed during scheduled visits that unannounced checks shall be carried out in all sections and should be accepted as a generalised procedure.
• The Internal Auditor shall keep a list of the support-supervision visits and controls carried out in the different sections and report monthly to the Administrator the actual performance of the sections visited and results achieved.
• The Internal Auditor shall every three months prioritise his/her areas of action according to the relevance of the procedure, giving high priority to areas vital for the smooth running of the institution to avoid actual loss of funds and goods, like cash books reconciliation, physical count of cash, safe-keeping of cash/documents/goods, immediate update of bin-cards, etc. The Internal Auditor shall prepare a prioritised plan of action every three months and discuss it with the Administrator.
• The Internal Auditor shall in any case report to the Director immediately actual or suspected cases of misappropriation of Hospital funds, assets, of corruption, or of breach of rules that could seriously affect the internal control system while at the same time directly promote the improvement and smooth running of the system in all areas.

Duties and Responsibilities
• To ensure that the policy in place is enforced and established procedures are followed
• To ensure that payments are properly supported with relevant documents
• To ensure that payments are correctly made and that expenses are correctly allocated to the relevant codes
• To ensure that purchases are economically made and supplies are correct for quality and quantity
• To ensure that cash-books are promptly and properly posted and balanced
• Ensuring that reconciliation of accounts of Banks, related entities, advances, loans and transit are promptly and properly posted and reconciled at the end of each month
• Ensuring that receipts and issues from the stores are properly supported and recorded
• Ensuring that bin-cards in the stores are regularly updated
• To ensure that the Fixed Assets register is regularly updated and assets are physically verified
• To perform regular cross checks linking service output for specific activities with related incomes and expenditures/consumption of goods
• To review compliance with laws and regulations and advice management accordingly
• Any other duties that may be assigned from time to time by accredited supervisors