Senior Internal Auditor (2931) at The South African National Roads Agency (SANRAL)

MINIMUM REQUIREMENTS:

• A bachelor’s degree in Internal Auditing or equivalent at an NQF Level 7 (or an equivalent qualification, including a BCom in Accounting, BTech in Internal Audit, or BTech in Accounting).
• Must hold an active Certified Internal Auditor (CIA) designation and be a member in good standing or equivalent.
• A minimum of five years’ experience in Internal Audit or equivalent (external audit), of which 3 years must be on a Supervisory level and/or managing audit projects, with the ability to independently conduct and oversee audits from start to finish.
• Internal or external audit experience in public entities governed by the Public Finance Management Act (PFMA).

ADVANTAGEOUS:

• Internal or external audit experience in public entities governed by the Public Finance Management Act (PFMA).
• Internal or external audit experience in a similar environment to SANRAL (a state-owned entity).

KEY RESPONSIBILITIES:

Engagement Planning

• Participate in development of the 3yr rolling and annual audit plan.
• Participate in development/review of the Internal audit strategy and internal audit methodology.
• Prepare project management plan and considers all requirements, deadlines for requirements, time needed to conduct audits, workforce availability and other elements e.g. use of service providers affecting the schedule.
• Obtain and analyse information from clients and environmental scanning to plan engagements.
• Conduct risk and control assessment of assigned department or functional area in established/required timeline.
• Conducted engagement planning phase of the audit in interns of the SANRAL internal.
• Audit Methodology and Global Internal Audit Standards.
• Use appropriate audit software and data analytical tools to effectively during the engagement planning, execution and reporting phase of the audits.
• Describe objectives, scope and procedures to cover key risks.
• Drafts the engagement letters and Engagement Planning Memorandum.
• Write correspondence notifying auditee being audited of schedule, assigned individual(s), source of audit, records required and other pertinent information.
• Keep abreast with and applies all relevant legislative changes, standard operating procedures, methodology and guidelines.
• Oversee allocated projects and report periodically to Internal Audit management.

Engagement Execution

• Execute audits (special audit requests, follow up audits and audits as per the annual audit plan) in accordance with SANRAL Internal Audit Methodology and the Global Internal audit standards.
• Source relevant information required for analysis and testing.
• Establish risk-based audit programmes to address audit risk.
• Evaluate the suitability of internal control design and make recommendations on findings.
• Conducts audit testing of specified areas and identify reportable issues and dimension of risk.
• Conducts audits within the time budgets and timeline determined as per the audit plan.
• Oversee the audit team and provide guidance to ensure timely completion of audit projects.
• Perform any other tasks as required from time to time. 

Engagement Management and Reporting

• Prepare a draft audit report to include all audit findings identified.
• Present and discuss the audit report with the client.
• Maintain supporting evidence to ensure that engagement results are supported by evidence.
• Provide recommendations to enhance processes and controls.
• Assist in coordinating internal audit work with other assurance providers.
• Provide status reports on projects and recommend measures to ensure timely completion of the audits.

Quality of the Engagement / Audit

• Oversee the audit project (review the audit work performed by the audit teams) to ensure that the that the work conforms with SANRAL internal audit methodology and Global Internal Audit Standards.
• Capacitate team as appropriate to deliver on project deliverables.
• Ensure that policies, procedures and guidelines, which impact on audit quality are clearly understood, while adhering to level of internal compliance in terms of quality assurance standards (IIA) in line with Internal Audit methodology.
• Maintain and recommend improved standard operation procedures for implementation.
• Give inputs and improvements to audit methodology and other key documents.

Stakeholder Engagement  

• Effectively engage and communicate with auditee management, audit team, service providers, external auditors, other stakeholders and Internal Audit management.
• Ensure that internal audit activities are effectively coordinated with other assurance providers through the agreement of a time bound combined assurance model, including internal and external audit, risk management, forensics and compliance functions.

People Management 

• Provide functional and technical support, advice and guidance to the audit team.
• Manage own and staff productivity to ensure optimal use of resources.
• Provide guidance to subordinates and service provider personnel on assigned tasks and/or activities.

Closing date for applications: 27 April 2026