1. Role Objective

JOB CONTENT

The Senior Internal Auditor will be responsible for planning and executing internal audit engagements and providing independent and objective assurance to the Manager of Internal Audit and other stakeholders on the adequacy and effectiveness of the Company’s governance, risk management, and internal control framework.

The Senior Internal Auditor will ensure the compliance with applicable laws, regulations, policies, procedures, and professional standards, in accordance with the approved Annual Risk-Based Internal Audit Plan. The position reports to the Internal Audit Manager.

2. Duties and Responsibilities

Operational:

Internal controls and Audits:

1. Assist Audit Manager in developing risk-based audit plans to determine the priorities of the internal audit activity, consistent with the organization’s goals.
2. Plan and perform internal audit engagements in accordance with approved audit plans, methodologies, and professional standards.
3. Review and evaluate PODC’s policies, procedures, and internal controls to assess their adequacy, effectiveness, and compliance with applicable laws, regulations, and internal requirements.

1. Develop detailed audit programs for assigned engagements to ensure appropriate coverage of key risks and controls.
2. Execute audit procedures, including fieldwork, testing, interviews, and review of documents and data.
3. Ensure audit findings are well-supported by sufficient, relevant, and reliable evidence, and clearly linked to risks, root causes, and control weaknesses.
4. Communicate audit results to the Internal Audit Manager and relevant department management in a timely and professional manner.

1. Prepare clear, concise, and well-structured audit reports, including observations, risk ratings, root causes, and practical recommendations for corrective actions.
2. Perform follow-up reviews on agreed audit recommendations and corrective action plans and regularly report the implementation status.

1. Assist Audit Manager in developing and maintaining a Quality Assurance and Improvement Program (QAIP) that covers all aspects of the Internal Audit (IA) activity.

Regulatory role:

1. Ensure all audit activities comply with the Global Internal Audit Standards (GIAS) issued by the Institute of Internal Auditors (IIA), as well as applicable company policies, regulatory requirements, and leading practices.

1. Review and assess the effectiveness of the Company’s Code of Conduct and ethics-related policies.

1. Participate in the special audits, investigations, or risk reviews as assigned.
2. Provide professional input and recommendations for improving policies, procedures, and internal control and governance frameworks.

Coordination & Supporting Role:

1. Coordinate audit activities with other internal departments to facilitate smooth execution of audits.
2. Build and maintain constructive working relationships with business unit management and staff, acting as a professional representative of the Internal Audit function.

1. Liaise with external auditors, state auditors, and other relevant third parties when required.
2. Support the Manager of Internal Audit in the preparation of Audit & Risk Committee materials, reports, and related administrative matters.

1. Provide guidance and on-the-job support to other assigned audit team members during audit assignments.
2. Plan, coordinate, and manage Internal Audit awareness initiatives and events, ensuring alignment with corporate governance and risk management objectives.

Perform any other duties assigned by the Manager of Internal Audit or the Audit & Risk Committee.

MINIMUM EDUCATION & QUALIFICATIONS

Education:

• Bachelor’s degree in accounting, Finance, Business Administration and Auditing, Or as per the Minimum Qualifications and Experiences matrix in PODC.
• A professional certification in Finance (ACCA) or Internal Audit (CIA, CISA, CFE, CMIIA) is highly preferred.

Experience:

• 6 – 8 years of relevant experience in Internal Audit.
• Demonstrated ability to manage end-to-end audit processes, including planning, execution, reporting, and stakeholder engagement.
• Strong knowledge of auditing principles and financial analysis.