1. Job Summary

The Internal Auditor at RULI HIGHER INSTITUTE OF HEALTH is responsible for providing independent, objective assurance and consulting services designed to add value and improve the Institute's operations. This role helps the Institute accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The auditor will examine financial, operational, and compliance activities across the Institute's diverse functions, including academic administration, research grants, Students services, procurement, and information systems.

2. Key Responsibilities and Duties

A. Audit Planning and Execution:

• Assist in the development of a risk-based annual audit plan, identifying key risk areas specific to a higher education and health institution (e.g., grant management, student fee revenue, procurement of medical supplies, financial reporting, Human resources and data privacy).
• Conduct risk assessments of defined areas to identify and prioritize potential risks.
• Develop detailed audit programs, including objectives, scope, and methodologies for each audit engagement.
• Perform fieldwork, including conducting interviews with staff and faculty, preparing flowcharts of processes, and testing transactions and controls.
• Examine and verify the accuracy and integrity of financial records, operational data, and compliance with policies, procedures, and regulations.

B. Reporting and Follow-up:

• Document audit work and findings in accordance with the International Standards for the Professional Practice of Internal Auditing (IIA Standards).
• Draft clear, concise, and constructive audit reports that identify issues, assess their impact, and provide practical, value-added recommendations for improvement.
• Discuss audit findings and recommendations with process owners and management to ensure understanding and agreement on action plans.
• Perform follow-up audits to verify the timely implementation of agreed-upon management actions and assess the effectiveness of corrective measures.

C .Advisory and Compliance :

• Act as a trusted advisor to management by providing consultation on the design of controls for new systems, processes, and major projects.
• Review and provide input on the development and implementation of Institute policies and procedures to ensure they are effective and mitigate risk.
• Evaluate the Institute's compliance with applicable laws, regulations, and accreditation requirements (e.g., educational bodies, health sector standards, data protection laws etc).
• Promote ethics and integrity within the Institute by assessing the effectiveness of the code of conduct and related programs.

D. Special Investigations and Other Duties:

• Participate in special investigations, including those related to alleged fraud, misconduct, or significant control breakdowns.
• Assist in coordinating activities with external auditors to ensure a comprehensive and efficient audit process.
• Stay current with developments in auditing, accounting, higher education administration, and the healthcare sector.

E. Performance and Evaluation Assurance (M&E Focus):

• Assess M&E Frameworks: Evaluate the design and implementation of the Institute's Monitoring and Evaluation frameworks for key institutional programs and projects to ensure they are robust and aligned with strategic goals.
• Verify Data Integrity: Audit the processes for collecting, analyzing, and reporting performance data (Key Performance Indicators - KPIs) to assess their reliability, accuracy, and completeness.
• Conduct Performance Audits: Perform value-for-money audits to assess the economy, efficiency, and effectiveness of academic programs, research projects, and community health initiatives.
• Evaluate Program Outcomes: Review whether programs are achieving their intended outcomes and impact, identifying factors that contribute to success or hinder performance.
• Review Reporting Systems: Assess the effectiveness of performance reporting to management, the Board, and external stakeholders, ensuring it is timely, accurate, and useful for decision-making.

3. Qualifications and Experience

• Education: Bachelor’s degree in accounting, finance or Auditing. A Master’s degree in these areas is a plus.
• Professional Certification: Certified Internal Auditor (CIA) is desirable. Certified Public Accountant (CPA/ACCA) or equivalent is also strongly desirable.
• Experience:
  • Minimum of 5 years of progressive experience in large institutions’ accounting and financial reporting, internal auditing, external auditing, or a related field. Experience in using QuickBooks accounting software is a must.
  • Essential experience in higher education, health sector, or non-profit sector is a significant advantage.
  • Demonstrated experience in conducting risk-based audits and operational reviews.
  • Experience with auditing IT systems and data analytics is desirable.

4. Required Skills and Competencies

Technical Skills:

• Thorough knowledge of audit principles, practices, and IIA Standards.
• Strong understanding of accounting principles (e.g., IFRS, GAAP) and financial reporting.
• Proficiency in data analysis tools (e.g., advanced Excel, ACL, IDEA, Power BI) to interrogate large datasets.
• Knowledge of relevant regulations in the education and health sectors.
• Familiarity with different accounting Softwares is highly required.

Soft Skills:

• Analytical and Critical Thinking: Ability to analyze complex processes, identify root causes of issues, and develop logical conclusions.
• Communication: Excellent written and verbal communication skills, with the ability to present complex information clearly and concisely to all levels of management.
• Interpersonal Skills: Strong ability to build professional relationships, conduct effective interviews, and work collaboratively in a team environment.
• Problem-Solving: Proactive and solution-oriented approach to identifying and resolving control weaknesses.
• Integrity and Objectivity: Unquestionable professional ethics and the ability to remain impartial and independent.
• Attention to Detail: Meticulous and thorough in examining evidence and documenting work.
• Time Management: Ability to manage multiple priorities, meet deadlines, and work under pressure.

5. Personal Attributes

• High level of professional integrity, ethics, and confidentiality.
• Inquisitive and proactive nature with a desire to understand "how things work."
• Tactful and diplomatic, with the ability to handle sensitive situations constructively.
• Adaptable and resilient in a dynamic academic and healthcare environment.

• Assist in the development of a risk-based annual audit plan, identifying key risk areas specific to a higher education and health institution (e.g., grant management, student fee revenue, procurement of medical supplies, financial reporting, Human resources and data privacy).
• Conduct risk assessments of defined areas to identify and prioritize potential risks.
• Develop detailed audit programs, including objectives, scope, and methodologies for each audit engagement.
• Perform fieldwork, including conducting interviews with staff and faculty, preparing flowcharts of processes, and testing transactions and controls.
• Examine and verify the accuracy and integrity of financial records, operational data, and compliance with policies, procedures, and regulations.
• Document audit work and findings in accordance with the International Standards for the Professional Practice of Internal Auditing (IIA Standards).
• Draft clear, concise, and constructive audit reports that identify issues, assess their impact, and provide practical, value-added recommendations for improvement.
• Discuss audit findings and recommendations with process owners and management to ensure understanding and agreement on action plans.
• Perform follow-up audits to verify the timely implementation of agreed-upon management actions and assess the effectiveness of corrective measures.
• Act as a trusted advisor to management by providing consultation on the design of controls for new systems, processes, and major projects.
• Review and provide input on the development and implementation of Institute policies and procedures to ensure they are effective and mitigate risk.
• Evaluate the Institute's compliance with applicable laws, regulations, and accreditation requirements (e.g., educational bodies, health sector standards, data protection laws etc).
• Promote ethics and integrity within the Institute by assessing the effectiveness of the code of conduct and related programs.
• Participate in special investigations, including those related to alleged fraud, misconduct, or significant control breakdowns.
• Assist in coordinating activities with external auditors to ensure a comprehensive and efficient audit process.
• Stay current with developments in auditing, accounting, higher education administration, and the healthcare sector.
• Assess M&E Frameworks: Evaluate the design and implementation of the Institute's Monitoring and Evaluation frameworks for key institutional programs and projects to ensure they are robust and aligned with strategic goals.
• Verify Data Integrity: Audit the processes for collecting, analyzing, and reporting performance data (Key Performance Indicators - KPIs) to assess their reliability, accuracy, and completeness.
• Conduct Performance Audits: Perform value-for-money audits to assess the economy, efficiency, and effectiveness of academic programs, research projects, and community health initiatives.
• Evaluate Program Outcomes: Review whether programs are achieving their intended outcomes and impact, identifying factors that contribute to success or hinder performance.
• Review Reporting Systems: Assess the effectiveness of performance reporting to management, the Board, and external stakeholders, ensuring it is timely, accurate, and useful for decision-making.

• Thorough knowledge of audit principles, practices, and IIA Standards.
• Strong understanding of accounting principles (e.g., IFRS, GAAP) and financial reporting.
• Proficiency in data analysis tools (e.g., advanced Excel, ACL, IDEA, Power BI) to interrogate large datasets.
• Knowledge of relevant regulations in the education and health sectors.
• Familiarity with different accounting Softwares is highly required.
• Analytical and Critical Thinking: Ability to analyze complex processes, identify root causes of issues, and develop logical conclusions.
• Communication: Excellent written and verbal communication skills, with the ability to present complex information clearly and concisely to all levels of management.
• Interpersonal Skills: Strong ability to build professional relationships, conduct effective interviews, and work collaboratively in a team environment.
• Problem-Solving: Proactive and solution-oriented approach to identifying and resolving control weaknesses.
• Integrity and Objectivity: Unquestionable professional ethics and the ability to remain impartial and independent.
• Attention to Detail: Meticulous and thorough in examining evidence and documenting work.
• Time Management: Ability to manage multiple priorities, meet deadlines, and work under pressure.

• Bachelor’s degree in accounting, finance or Auditing. A Master’s degree in these areas is a plus.
• Certified Internal Auditor (CIA) is desirable. Certified Public Accountant (CPA/ACCA) or equivalent is also strongly desirable.
• Minimum of 5 years of progressive experience in large institutions’ accounting and financial reporting, internal auditing, external auditing, or a related field.
• Experience in using QuickBooks accounting software is a must.
• Essential experience in higher education, health sector, or non-profit sector is a significant advantage.
• Demonstrated experience in conducting risk-based audits and operational reviews.
• Experience with auditing IT systems and data analytics is desirable.