Assistant Manager: Investigations BU at Auditor-General of South Africa

Roles & Responsibilities

Strategic Function

• Integrate with and support RABUs with the ISA 240 fraud risk assessment, executing reviews of high risk SCM contracts and performing data analytics

Product Management

Integration with RABU’s (audit support in terms of ISA240, SCM and Data Analytics)  

• Support high profile, complex & challenging audits.
• Plan and execute ISA 240 fraud risk assessments, SCM and Data Analytics in terms of the prescribed procedures.
• Conduct information gathering interviews with auditees.
• Source and interrogate high volumes of data/ information within a short-period of time.
• Identify fraud risk factors, compile fraud risk register and draft procedures to mitigate identified fraud risks.
• Contribute to fraud awareness training initiatives of the IBU.
• Pro-actively identify additional key risks relating to maladministration/ irregularities at auditees.
• Contribute towards the development & maintaining of a risk database per sector.
• Contribute towards the streamlining of audit processes by using data analysis, exception reports and other innovative methods.
• Take part in the on-going development of specialist skills in IBU and transfer of specialized skills to RA.
• Identify transversal risks at audits and communicate such risks to ensure consistency of approach.
• Sharing insights, risks, knowledge of the client and partnering, thereby significantly influencing approach that minimizes audit risks.
• Assist the manager in coordinating and facilitating information sharing sessions and other verbal presentations with RABUs.
• Review high value contracts for the RABU’s in compliance with the PFMA and MFMA reporting cycles.
• Prepare detailed and factually correct working papers and management reports supported by audit evidence.
• Execute audit procedures using investigative insights/ methodologies.
• Contribute to the on-going research in the IBU.
• In exceptional cases, assist managers to conduct and manage investigations upon receipt of a request, or upon audit identifying a risk area that warrants an investigation.
• Completion of quality and cost-effective engagements.

Stakeholder Management

• Engage with various audit teams during the audit support process.
• Attend and participate in strategic audit planning sessions or meetings and sector meetings upon request by the manager and senior manager.
• Attend and participate in presentations and knowledge sharing sessions.
• Continuously update or inform the Senior Manager and/or Manager on issues arising from the ISA 240 fraud risk assessments, review of high value complex audits conducted and Data Analytics.
• Maintain interactions with the RABU teams during PFMA and MFMA audit cycles.

People Management

• Manage own performance.
• Participate and/or take lead in the IBU’s transformation, culture, diversity and employment equity initiatives.
• Attend to IBU and PDP training sessions as arranged.

Financial management and operational management

• Assist managers in compiling and monitoring the cost or budget fees for assignments.
• Manage optimal recoverability.
• Ensure efficiency and that costs saving measures are adhered to.
• Ensure compliance to the AGSA policies and procedures.
• Adhere to internal control processes.

Other responsibilities (Applicable to All JD’s)

• Peform and/or manage other projects, tasks and assignments not stipulated on the job description as and when required.

Formal Education

• This position requires a minimum qualification of CA (SA) or RGA
• ICFP is an added advantage
• An ACFE / post grad diploma in forensic accounting is an added advantage

Experience

• In addition, the incumbent requires minimum 3 years work experience in an audit environment.
• Added advantage:- Public sector exposure/ Investigation and fraud risk management experience