QUALIFICATION
Graduate of Bachelor's Degree in Accountancy
Must be a Certified Public Accountant (CPA) with an updated PRC license
Proven work experience as an Internal Audit Manager
Excellent written and communication skills
Flexibility to work on weekends
Strong leadership skills
Must be able to multitask and can adapt to fast-paced environment.
Computer literate
Can start ASAP.
JOB DESCRIPTION
Scope of Internal Auditing encompasses the examination and evaluation of the adequacy and effectiveness of the organization system of internal control and the quality of performance in carry out assigned responsibilities. Specifically, the scope includes:
1. Reviewing the reliability and integrity of financial and operating information and means used to identify, measure, classify, and report such information.
2. Reviewing and monitoring the effectiveness of the system established by the Management of the Company and Board of Directors in order to ensure compliance with those policies, plans, procedures, laws, and regulation which could have a significant impact on operation and reports, and determining whether each member/department of organization is in compliance.
3. Reviewing the means of safeguarding assets and, as appropriate, verifying the existing of such assets.
4. Appraising the economy and efficiency with which resources are employed.
5. Reviewing operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
6. Performs related tasked that may be assigned by the Superior.
SCOPE OF WORK OF INTERNAL AUDITORS
1. Reliability and Integrity of Information. Internal auditors should review the
reliability and integrity of financial and operating information and the means used to
identify, measure, classify, and report such information.
2. Compliance with Policies, Plans, Procedures, Laws, and Regulations. Internal
auditors should review the system established to ensure compliance with those
policies, plans, procedures, laws, and regulation which could have a significant
impact on operations and reports and should determine whether the organization is in
compliance.
3. Safeguarding of Assets. Internal auditors should review the means of safeguarding
assets and as appropriate, verify the existence of such assets.
4. Economical and Efficient Use of Resources. Internal Auditors should appraise the
economy and efficiency with which resources are employed.
5. Accomplishment of Established Objectives and Goals for Operation of Programs.
Internal auditors should review operations or programs to ascertain whether the
operations or programs are being carried out as planned.
6. Prepare Audit Plan – Understanding Company Business
6.1 Organizational Structure
6.2 Accounting policies & procedures adopted
6.3 Accounting Methods
6.4 Capital Structure
6.5 Economics condition and Financial Trends
6.6 Inherent types of risk.
6.7 Changes in Technology
6.8 Employees Benefits
7. Implementation & Supervision of Audit Program-is a detailed list of the audit
procedures to be performed in the course of the examination. A tentative audit
program is developed as part of the advance planning of the audit. This tentative
program, however, requires frequent modification as audit progresses. For example,
the nature, timing, and extent of substantive test procedures are influence by the
auditor assessment of control risk. Thus, not until the consideration of internal control
has been completed can a relatively final version of the audit program be drafted.
Modification of the audit program if the auditors revise their preliminary estimates of
materiality or risk for the engagement, or if the substantive test disclose unexpected
problems.