Auditor

Organizational Context

The International Federation of Red Cross and Red Crescent Societies (IFRC) is the world’s largest humanitarian organization, with a network of 191-member National Societies (NSs). The overall aim of IFRC is “to inspire, encourage, facilitate, and promote at all times all forms of humanitarian activities by NSs with a view to preventing and alleviating human suffering and thereby contributing to the maintenance and promotion of human dignity and peace in the world.”  IFRC works to meet the needs and improve the lives of vulnerable people before, during and after disasters, health emergencies and other crises.

IFRC is part of the International Red Cross and Red Crescent Movement (Movement), together with its member National Societies and the International Committee of the Red Cross (ICRC). The work of IFRC is guided by the following fundamental principles: humanity, impartiality, neutrality, independence, voluntary service, unity, and universality.

IFRC is led by its Secretary General, and has its Headquarters in Geneva, Switzerland. The Headquarters are organized into three main Divisions: (i) National Society Development and Operations Coordination; (ii) Global Relations, Humanitarian Diplomacy and Digitalization; and (iii) Management Policy, Strategy and Corporate Services.

IFRC has five regional offices in Africa, Asia Pacific, Middle East and North Africa, Europe, and the Americas.  IFRC also has country cluster delegations and country delegations throughout the world. Together, the Geneva Headquarters and the field structure (regional, cluster and country) comprise the IFRC Secretariat.

IFRC has a zero-tolerance policy on conduct that is incompatible with the aims and objectives of the Red Cross and Red Crescent Movement, including sexual exploitation and abuse, sexual harassment and other forms of harassment, abuse of authority, discrimination, and lack of integrity (including but not limited to financial misconduct). IFRC also adheres to strict child safeguarding principles.

Job Purpose

This role sits in the internal audit team within IFRC’s Office of Internal Audit and Investigations (OIAI). OIAI is a global team, comprising two teams: audit (internal audit and external audit coordination) and investigations:

• The internal audit team provides risk-based assurance, advise, and insight to IFRC through the delivery of an annual internal audit plan and ongoing advisory support.
• The external audit team oversees the delivery of IFRC’s external audit plan, including the annual audit, donor-requested external audit work, and external audits of IFRC’s emergency appeals.
• The investigations team oversees IFRC’s integrity line, and investigates allegations of misconduct related to fraud, corruption, and sexual misconduct.

OIAI also carries out prevention and capacity building work across the Red Cross Red Crescent network, providing tools and training to IFRC departments and delegations and member National Societies.

To ensure transparency and independence, OIAI has an independent reporting line to the Secretary General and the Audit and Risk Commission.

While this position is based in Geneva, OIAI is a global team, and the role includes audit missions across IFRC’s global operations and offices and involves regular travel.

The Auditor role will contribute to the delivery OIAI’s annual risk-based audit plan and wider assurance and advisory activities, undertaking the full cycle of audit work. The Auditor will take a leading role in the delivery of audits across IFRC, identifying key risks, carrying out audit testing, drafting audit reports, and making value-adding suggestions.  The role includes external audit and investigations activities on an ad hoc basis.

The Auditor will also act as a trusted adviser to IFRC audit clients, and as a subject matter expert on audit, assurance, risk management, governance, control, and integrity.  The Auditor will also support capacity building across the Red Cross Red Crescent network on audit, assurance, risk, governance, control, and integrity topics.

Job Duties and Responsibilities

Audit delivery

• Lead and deliver audit and assurance work, participating in the full-audit cycle, and ensuring work is delivered to time and quality and in line with international audit standards. This includes:
• Audit planning,
• Audit scoping and ToR development,
• Designing and delivering audit testing,
• Contracting and oversight of co-source audit service providers,
• Client engagement and communication,
• Report writing,
• Developing value adding suggestions,
• Completing risk follow-up assessments.
• Support the develop of OIAI’s audit plan through analysis and risk-based feedback.
• Contribute to OIAI’s Audit and Risk Commission reporting and analysis.
• Deliver external audit and investigations activities on an ad hoc basis.

Client engagement and audit advisory support

• Build effective relationships with IFRC audit clients, Red Cross Red Crescent network partners, donors, and other assurance providers.
• Act as a critical friend and trusted adviser to IFRC leadership and clients, providing ad hoc advice and insight.
• Contribute to OIAI’s Operational Plan and capacity building activities on topics including audit, assurance, risk management, governance, control, and integrity. This includes the delivery of training and workshops, as well as supporting the development of tools and processes.

Job Duties and Responsibilities (continued)

Contribute to OIAI quality and enhancement

• Remain up to date with international audit standards and professional practices.
• Maintain relevant professional qualifications and complete the required continued professional development (CPD).
• Contribute to the ongoing enhancement of OIAI’s methodology and processes and contribute to the annual quality enhancement plan.

Role model IFRC values

• Role model IFRC’s values and principles in day-to-day operations and proactively work to create a safe and inclusive environment.
• Act as a champion for integrity and promote IFRC’s integrity initiatives.
• Work collaboratively across OIAI (including cross team working with investigations and external audit), IFRC, the Red Cross Red Crescent network, and with other assurance providers.

Education

Required 

• A university degree

Preferred 

• An internal audit (or equivalent) qualification (CIA, PIIA, CMIIA, ACCA etc). 

Experience

Required 

• 3 to 5 years of professional experience in audit, assurance, or risk management.
• Experience of delivering risk-based audit work, including planning, scoping, testing design and delivery, report writing, and client engagement.

Preferred 

• Experience in the humanitarian, development, or not for profit sector.
• Experience working internationally and in a multicultural environment.
  

Knowledge, Skills and Languages

Knowledge and Skills 

Required 

• Knowledge of risk-based audit methodologies and practices, including knowledge of audit testing and risk assessment techniques.
• An understanding of the principles and application of good corporate governance, risk management, and effective internal controls.
• An understanding of organisational risk, including contextual, financial, delivery, and operational risk.
• Ability to establish and maintain effective working relationships.
• Ability to communicate clearly and effectively, both orally and in writing, with different audiences, adapting style to fit different situations.
• Ability to challenge and communicate difficult messages, while working collaboratively to find solutions to risks and challenges.
• Ability to prioritise and deliver at pace.
• Ability to gather, analyse, evaluate, information and data.
• Experience delivering training and capacity building activities.
  

Preferred 

• Knowledge of IT auditing techniques.
• Experience delivering training and capacity building activities.
• Working knowledge of whistleblowing and reporting principles and good practice. 

Languages 

Required 

• Fluent spoken and written English.

Preferred 

• Good command of another IFRC official language (French, Spanish or Arabic)

Competencies, Values and Comments

Values: Respect for diversity; Integrity; Professionalism; Accountability.
Core competencies: Communication; Collaboration and teamwork; Judgement and decision making; National society and customer relations; Creativity and innovation; Building trust.