Internal Audit Consultant

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• FAO is committed to achieving workforce diversity in terms of gender, nationality, background and culture.
• Qualified female applicants, qualified nationals of non-and under-represented Members and person with disabilities are encouraged to apply;
• Everyone who works for FAO is required to adhere to the highest standards of integrity and professional conduct, and to uphold FAO's values
• FAO, as a Specialized Agency of the United Nations, has a zero-tolerance policy for conduct that is incompatible with its status, objectives and mandate, including sexual exploitation and abuse, sexual harassment, abuse of authority and discrimination　　
• All selected candidates will undergo rigorous reference and background checks
• All applications will be treated with the strictest confidentiality

Organizational Setting

In accordance with its Charter, the Office of the Inspector General (OIG) provides oversight of FAO's programmes and operations through internal audit and investigation.

This call for expressions of interest is for the purpose of identifying suitably qualified candidates who may be invited to undertake short-term assignments for OIG’s Corporate Audit Unit (OIGC) or Field Audit Unit (OIGF) ranging in length from a few weeks to a maximum of 11 months.

OIGC and OIGF carry out assurance and consulting activities designed to add value and improve the organization's operations by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes. The Units conduct their work in accordance with the International Professional Practices Framework (IPPF), including the Code of Ethics and the International Standards for the Professional Practice of Internal Auditing, promulgated by the Institute of Internal Auditors (IIA) and adopted by the Internal Audit Services of the United Nations organizations.

This call is aimed at candidates with various levels of experience, in particular, Audit Consultant/PSA (category A or B depending on years of experience) and Junior Audit Consultant/PSA (category C), to contribute to the unit’s work as described below.

The consultant/PSA may be located at the Organization’s headquarters in Rome (Italy) or may undertake home-based assignments. Depending on the specific requirements of OIGC/OIGF, the consultant/PSA may be required to undertake field missions. The assignments may cover a number of activities, or be dedicated to a specific project or other activity. Notwithstanding this call for expressions of interest, individual Vacancy Announcements may be issued for specific assignments where deemed appropriate.

Reporting Lines

The consultant/PSA reports to a Head of Unit, OIGC/OIGF, or directly to the Inspector General.

Technical Focus

Audit services in relation to individual audit and advisory assignments falling within OIG’s mandate.

Tasks and responsibilities

Under the overall guidance of the Inspector-General, OIG and the supervision of a Head of Unit, the incumbent will:

(a) Audit Consultant/PSA (lead auditor, category A or B): undertake audit and advisory activities with technical competence and independence, according to the standards of the International Professional Practices Framework of the Institute of Internal Auditors (IIA), applicable FAO policies and the deadlines and deliverables set out in their TORs. Their assigned tasks and responsibilities will
normally include several of the following elements:

- contribute to the preparation of annual work plans (including risk analysis);
- prepare comprehensive audit programmes;
- lead specific audit assignments to assess the adequacy and effectiveness of the Organization’s internal controls, risk management and governance, (e.g. project/programme/function/office) by performing value for money and compliance audit, advisory, inspection, or special reviews in field offices and/or at FAO headquarters;
- discuss audit findings with senior management, prepare clear concise draft reports that summarize the results of related assignments;
- make recommendations for improved management controls and practices, and enhanced efficiency and effectiveness of operations;
- provide on-the-job supervision and training to team members;
- prepare electronic working papers that support the audit finding and recommendations developed from the review;
- provide advice to Headquarters, regional, sub-regional and country management as appropriate;
- perform other related duties as required.

(b) Junior Audit Consultant/PSA (team member, category C): contribute to audit and advisory activities, according to the standards of the International Professional Practices Framework of the Institute of Internal Auditors (IIA), applicable FAO policies and the
deadlines and deliverables set out in their TORs. Their assigned tasks and responsibilities will normally include several of
the following elements:

- contribute as a team member to audit assignments to assess the adequacy and effectiveness of the Organization’s internal controls, risk management and governance, (e.g. project/programme/function/office) by performing value for money and compliance audit, advisory, inspection, or special reviews in field offices and/or at FAO headquarters;
- discuss audit findings with management, contribute to the preparation of clear concise draft reports that summarize the results of related assignments;
- make recommendations for improved management controls and practices, and enhanced efficiency and effectiveness of operations;
- prepare electronic working papers that support the audit finding and recommendations developed from the review;
- perform other related duties as required.

CANDIDATES WILL BE ASSESSED AGAINST THE FOLLOWING

Minimum Requirements

• University degree in audit, business or public administration, finance, accounting, information systems, computer science, economics, political science, international development, law or other related field. Certification from an internationally recognized accounting body such as CPA, ACCA or equivalent is an asset.
• Audit Consultant/PSA (team leader, level A or B): at least twelve years (for COF category A)/ 15 years (for PSA category A) or five years (for category B) of relevant work experience.
• Junior Audit Consultant/PSA (category C): at least one year of relevant work experience.
• Working knowledge (level C) of English and limited knowledge (level B) of one of the other FAO official languages (Arabic, Chinese, French, Russian, Spanish). For PSA, working knowledge of English is required.

FAO Core Competencies

• Results Focus
• Teamwork
• Communication
• Building Effective Relationships
• Knowledge Sharing and Continuous Improvement

Selection Criteria

• Demonstrated knowledge of auditing, business consulting and information system techniques
• Demonstrated knowledge of risk management concepts
• Extent and relevance of experience in performing financial, operational, performance and IT audits
• Extent and relevance of experience in undertaking or reviewing programme/project development, management and operations
• Demonstrated ability to identify issues, collect and analyze information and develop recommendation and/or solutions
• Expert knowledge in Excel and spreadsheet solutions
• Demonstrated experience and ability in report-writing in English
• Familiarity with specialized audit software
• Work experience in more than one location or area of work, particularly in field positions, is desirable
• A professional audit certification such as Certified Internal Auditor (CIA) and/or Certified Information Systems Auditor (CISA) is desirable.

Please note that all candidates should adhere to FAO Values of Commitment to FAO, Respect for All and Integrity and Transparency