Senior Internal Auditor

JOB TITLE

Senior Auditor – Internal Audit

JOB PURPOSE

The Senior Auditor – Internal Audit is responsible for independently reviewing and evaluating internal controls, processes, policies, and governance mechanisms across Americana Restaurants to ensure effectiveness, efficiency, and compliance with internal policies and applicable regulatory requirements. The role supports the achievement of Internal Audit objectives through the execution of planned risk-based audits and ad hoc assignments in line with the Internal Audit Charter, contributing to an improved control environment, risk mitigation, and strong organizational governance.

KEY RESPONSIBILITIES

• Plan and execute financial, operational, and compliance audits, investigations, and ad hoc assignments in line with the approved audit plan.
• Develop and execute risk-based audit programs by identifying key risks, controls, and control gaps for each audit engagement.
• Prepare detailed audit work programs, including testing procedures, sampling methodologies, and timelines, to ensure audit objectives are achieved.
• Conduct interviews with key stakeholders to understand business processes, risks, and controls, and assess control design and operating effectiveness.
• Perform audit testing, document findings clearly, and conclude on audit objectives based on sufficient and appropriate evidence.
• Maintain complete, accurate, and well-documented audit working papers in accordance with Internal Audit standards and departmental guidelines.
• Prepare clear, concise, and well-supported audit reports highlighting observations, root causes, risks, and practical recommendations.
• Discuss audit findings with management, agree on corrective actions, and obtain management responses and target completion dates.
• Monitor audit progress to ensure timely completion within agreed timelines and budgets, escalating issues to the Audit Manager where required.
• Perform follow-up reviews to validate the implementation and effectiveness of agreed corrective actions prior to closure.
• Assist in the development of the annual audit plan and contribute to periodic reporting to senior management and the Audit Committee.
• When assigned as audit in-charge, perform peer reviews, ensure audit file completeness, and support compliance with Internal Audit quality standards.
• Stay updated on International Internal Auditing Standards (IIA), applicable regulations, accounting standards, and company policies relevant to audit activities.

EDUCATION & EXPERIENCE

• Bachelor’s or Master’s degree in Finance, Accounting, Engineering, or a related discipline.
• Professional certification such as CA, CPA, ACCA, CIA, or CISA is required.
• 4–5 years of post-qualification experience in public accounting, internal audit, or industry, preferably within GCC markets.
• Prior experience in F&B, retail, or multi-unit operations is an advantage.
• Arabic language proficiency is an advantage but not mandatory.

SKILLS & COMPETENCIES

• Strong understanding of internal auditing standards, risk management, and internal control frameworks.
• Ability to apply risk-based audit methodologies and exercise sound professional judgment.
• Strong analytical and problem-solving skills with the ability to interpret complex data and identify control gaps.
• High attention to detail while maintaining a holistic view of business risks and objectives.
• Strong written and verbal communication skills with the ability to present audit findings clearly and professionally.
• Proficiency in MS Office applications, particularly Excel and PowerPoint.
• High levels of integrity, objectivity, and confidentiality.
• Ability to work independently, manage multiple assignments, and meet deadlines in a dynamic environment.
• Comfortable working across diverse functions, cultures, and regulatory environments, including overseas locations when required.