Lead - Quality Assurance & Improvement Programme - Internal Audit Function

Role Purpose:
Lead and oversee the Quality Assurance & Improvement Program (QAIP) for the Internal Audit function, ensuring adherence to regulatory requirements, IIA standards, and the organization's internal audit methodology. Drive consistent and high-quality audit practices across the audit lifecycle, including planning, fieldwork, reporting, root-cause analysis, issue closure, sustainability testing, and stakeholder engagement.
Key Responsibilities:
- Develop, implement, and continuously enhance the QAIP framework, covering ongoing assessments, periodic reviews, and thematic quality assessments.
- Establish audit quality standards, review criteria, and checklists for evaluating audit assignments and reports.
- Ensure consistency and adherence to defined standards for audit scoping, testing, documentation, working papers, and supporting evidence.
- Conduct independent reviews of audit findings and their closure, ensuring appropriate validation and supporting evidence.
- Review audit planning and risk assessment documents, including scoping matrices, risk assessments, sampling approaches, and audit programs.
- Assess and confirm adequate regulatory and policy coverage within individual audit assignments.
- Challenge the adequacy of sample selection, testing methodology, testing depth, and audit evidence.
- Evaluate whether scope exclusions are adequately documented and justified, including assessment of centralized oversight of decentralized activities.
- Review the quality and robustness of root-cause analysis, impact assessment, and identification of underlying system, process, and control weaknesses.
- Ensure appropriate identification and assessment of repeat, overdue, and persistent audit issues, including sustainability testing of previously reported observations.
- Validate the appropriateness of audit finding ratings, recommendations, management responses, and agreed action plans.
- Identify opportunities to strengthen the audit methodology, templates, tools, and control libraries, incorporating data analytics and automated testing wherever relevant.
- Identify recurring quality gaps and systemic themes across audits and recommend corrective and preventive actions.

- Prepare and present QA dashboards, audit quality scores, key observations, trends, and systemic themes to the Head of Internal Audit and Audit Committee.
- Partner with audit teams and stakeholders to promote a strong quality, consistency, and continuous-improvement culture within Internal Audit.
Job Specification:
- 10 - 15 years of relevant experience in Internal Audit, Audit Quality Assurance, Audit Methodology, or Second Line of Defence functions.
- Strong understanding of Internal Audit frameworks, IIA standards, regulatory expectations, risk and control frameworks, and audit methodologies.
- Experience in QAIP, audit quality reviews, thematic reviews, or audit methodology would be an added advantage.
- Strong analytical, review, challenge, documentation, and stakeholder-management skills.
- Ability to independently identify audit quality gaps, recurring issues, and systemic control weaknesses and drive improvements.