Internal Auditor

Your tasks

Internal auditor - operations overview The internal auditor - operations performs independent, risk-based operational audits across the organization in alignment with the internal audit charter, methodology, and IIA standards (IPPF). The role assesses governance, risk management, internal controls, and policy/regulatory compliance across end-to-end operational activities (hubs, logistics, fleet, gateways, customer service, cash/COD, and technology systems).

Audit planning & preparation: Research operational areas, map process flows/risks, participate in pre-audit meetings, draft risk-and-control matrices, and establish sampling strategies.

Shipment & process assurance: Audit full end-to-end logistics processes (booking, sorting, linehaul, delivery, POD, returns) and evaluate custody, scan sequence, timestamps, and seal controls.

Cost, productivity & asset reviews: Assess operational efficiency drivers (manpower, route/vehicle utilization, fleet maintenance, facility costs) and evaluate vendor/outsourced courier compliance against contracts and SLAs.

Cash, COD & revenue controls: Test courier debriefs, COD collection/reconciliation, billing accuracy, and system inputs to prevent revenue leakage, loss, or unsupported write-offs.

Data analytics & systems assurance: Use Excel, Power BI, or analytical software to test 100% data populations, detect anomalies/overrides, and verify core operational system integrity.

Safety, security & compliance: Review facility/fleet security, CCTV, safety protocols, regulatory permits, and incident escalations.

Testing & documentation: Execute testing, maintain evidence-backed working papers, and expand sample sizes when control failures are detected.

Reporting & recommendations: Draft clear audit observations, establish root causes, assign risk ratings, and propose practical corrective action plans.

Action follow-up: Verify and test management closure evidence before signing off on resolved findings.

Category

• May decide: Day-to-day audit execution, sample selection, evidence requests, routine walkthrough scheduling, and initial working paper drafts.
• May recommend: Scope expansion, control improvements, finding risk ratings, procedure changes, and fraud referrals.
• Requires approval: Audit scope/objective changes, final audit reports/ratings, external disclosures, and formal finding closures.
• Must not decide: Operational policies, process ownership, control design/operation, risk acceptance, vendor selection, or disciplinary actions.

Key performance indicators (KPIs)

• Audit delivery (20%): Complete ?95% of assigned audit tasks and milestones by scheduled target dates.
• Working-paper quality (15%): Achieve ?95% compliance with audit documentation standards.
• Finding evidence (15%): 100% of reported observations backed by traceable, verified evidence.
• Reporting timeliness (15%): Draft observations submitted within agreed engagement deadlines.
• Critical escalation (10%): Escalate 100% of validated critical risks/fraud indicators within 1 working day.
• Follow-up verification (10%): Complete ?95% of assigned management action verifications on schedule.
• Data analytics usage (10%): Apply analytics/data testing in ?80% of audits with available data.
• Professional development (5%): Complete minimum 40 hours of relevant training annually.

Requirements

Independence: Must remain objective and disclose any conflicts of interest or past operational roles immediately.

Immediate escalation: Suspected fraud, theft, deliberate control bypass, major shipment/cash loss, or severe safety/regulatory breaches must be escalated immediately.

Formal investigations: The auditor must not conduct formal fraud/misconduct investigations unless explicitly assigned under the formal investigation procedure.

Bachelor’s degree in internal auditing, accounting, finance, supply chain, logistics, business, or engineering.

Certifications: CIA (or in-progress), CFE, CRMA, CPA/ACCA, or ISO lead auditor preferred.

Experience: Minimum 3+ years in internal audit, operational audit, risk, or compliance. Experience in logistics, transport, supply chain, or e-commerce is strongly preferred.

Technical skills: Strong proficiency in Excel; experience with Power BI, SQL, or audit management software is an advantage.

Key competencies: Professional scepticism, evidence-based judgment, root-cause analysis, concise report writing, and stakeholder communication.