Director of Global Internal Audit

Heifer International is an equal-opportunity employer.  All qualified applicants will receive consideration for employment without regard to race, religion, color, national origin, gender, gender identity, sexual orientation, age, status as a protected veteran, among other things, or status as a qualified individual with disability.

FUNCTION

Accountable to enhance and protect Heifer’s organizational value by providing risk-based and objective assurance, advice, and insight.

The Director of Global Internal Audit and Investigation will coordinate the development and delivery of the risk-based internal audit plan, informing the scope and prioritization of Heifer’s global internal audit engagements. This person will conduct and/or manage these internal audit engagements, providing assurance over Heifer’s governance, risk management, and internal control processes toward achievement of the organization’s strategic, operational, financial and compliance objectives. Internal audit engagements range from country office assessments and project audits to reviews of entity-wide functions or central services, with some engagements taking the form of routine internal audits, and others as investigations.

As a leader within Heifer’s Risk Management and Assurance team, this professional works across international country programs, regional teams, and central support services as a catalyst for improving the effectiveness and efficiency of Heifer’s operations by providing insight and recommendations based on data analysis and process assessments.

The Director of Global Internal Audit and Investigation will reinforce Heifer’s internal audit effectiveness through application of core professional principles. This individual will demonstrate integrity, competence and due professional care, objectivity, and effective communications. The employee will ensure alignment with Heifer’s strategies, objectives, and risks; will deliver quality work product offering insightful, proactive, and future-focused recommendations; and will promote continuous improvement, organizationally as well as in delivery of internal audit services.

ESSENTIAL CHARACTER TRAITS:

Integrity and courage; personable, high-trust relationship-builder; responsive, service-oriented attitude; confident and persuasive communicator; positive, “can-do” approach with strong drive to understand context and work cooperatively and diplomatically to address needs; self-aware with commitment to continuous learning and improvement; results-driven with big-picture focus.

RESPONSIBILITIES & DELIVERABLES:

A. Internal Audit and Investigation (70%)

• Develop and maintain the global internal audit plan as required by Heifer’s Internal Audit Charter. Provide independent and objective assurance as to the adequacy and effectiveness of Heifer’s internal controls over key operational and financial activities, business processes, and information systems.
• Lthe People Department and other internal and external resources.
• Risk-based internal audit plan documented and maintained; adjusted for significant changes in risks, emerging priorities and/or resourcing.
• Relevant and timely reporting to management and to the Audit Committee of the Board of Directors on internal audits, investigations, and results of other assurance engagements.
• Well-documented and organized work products retained for quality assurance and evidentiary reference (such as performance against the internal audit plan, documentation of audit and investigation processes, digital workpapers, communications, summary reports, updates, etc.).
• Internal audit programs, risk assessments, analytics and tools incorporated into Heifer’s assurance toolkit, with documentation protocol and continuous review and improvement of audit processes and tools for value-add and efficiencies.

B. Risk Assessment (15%)

• Develop tools and process for audit risk assessment, ensuring risk assessments are performed and documented as a core component of each of internal audit engagement.
• Facilitate entity level risk assessments to inform audit planning and prioritization.
• Advise on internal controls for risk mitigation.
• Familiarity with Heifer’s organizational strategies, priorities, key objectives, requirements, risks, and opportunities to be demonstrated through risk-based internal audit plans and reporting.
• Assurance mapping for key financial and operational risk areas, including information and systems security. Risk and control matrices to inform audit planning and testing of internal controls for adequacy / effectiveness.
• Internal communications / training resources regarding key risk and control areas, including fraud risk assessment, prevention, and detection.

C. People (10%)

• Develop and maintain Heifer’s global internal audit and investigation team through recruitment, contracting, and cross-team collaboration.
• Ensure strong orientation, onboarding, and mentoring of team members, and provide real-time oversight, quality review, and advisement throughout engagements.
• Continuously review performance of audit team, including contractors, and address performance or development needs timely.
• Promote stakeholder engagement and confidence in Heifer’s internal audit and investigation processes.
• Team planning and resourcing.
• Measured progression of the function across internal audit maturity and value continuum.
• Performance and development objectives and opportunities that encourage and measure progression of individual team members across the IIA’s internal audit competency framework.
• Training and mentoring plan and achievements against plan.
• Mechanisms and protocols for timely review and feedback during and after engagements.
• Stakeholder communications and post-engagement surveys to reinforce continuous improvement in value-add of the function.

D. Other duties as assigned (5%)

• Participate in Heifer onboarding and cross-team sharing of relevant positions across Heifer.
• Contribute to value-add activities or new initiatives.
• Respond to other relevant requests for support.

Minimum Requirements and Qualifications:

1. A minimum of supervisory/management experience. Must have work experience which demands independence and objectivity.
2. Bachelor’s degree in Accounting, Finance, or related field. Bachelor’s degree may be considered where combined with significant industry-specific audit experience. Master’s degree preferred.
3. One or more of the following post-graduate professional certifications: Chartered Accountant (CA); Certified Public Accountant (CPA); Certified Internal Auditor (CIA); Certified Fraud Examiner (CFE); Certified Information Systems Auditor (CISA).

Preferred Requirements:

1. Experience in building and promoting an internal audit function with adaptive resourcing approaches, leveraging cross-functional collaboration, combined assurance, co-sourcing, and outsourcing.
2. Practical audit and investigation experience in an international development context.
3. Experience in large-scale donor-funded international development environment subject to compliance requirements of the U.S. government and institutional funders for international development, such USAID, EC, IFAD, DFID, mega-foundations, and others.
4. Project management experience, with project management certification a plus.

Most Critical Proficiencies:

1. Intellectual curiosity, critical thinking, investigative skills, and professional judgment necessary for a holistic and integrated risk-based audit approach.
2. Knowledge of the U.S. non-profit and INGO development sector, inherent risks, and internal control and compliance priorities of U.S. and institutional funders for international development.
3. Ability to navigate financial and non-financial data gathering and analytics; technically adept, with ability to quickly learn and maximize usage of technology and software; strong user of Microsoft Office Suite with advanced skill in MS Excel.
4. Effective communicator and influencer with ability to clearly convey risks, audit objectives, procedures, observations, and recommendations, inviting and motivating continuous and collaborative improvement. Proficiency requires strong writing and presentation skills for a variety of audiences.
5. Proficient in generally accepted accounting and audit guidance and practices, with understanding of risk and internal control frameworks (such as COSO, ISO).
6. A team player and bridge- builder with demonstrated ability to collaborate across multiple organizational levels and stakeholder groups.
7. Ability to focus, prioritize, and deflect distractions in a fast-paced, dynamic environment.
8. Systems–thinking, a demonstrated ability to operate in complex environments, with multiple developments, and manage for actions and unintended consequences by identifying points of integration, employing feedback mechanisms and review processes.
9. Spoken and written fluency in English is required; a working knowledge of Spanish and/or French a significant plus.

Essential Job Functions and Physical Demands:

1. Ability to work under pressure and manage competing priorities in a rapidly changing environment. Must be flexible and able to improvise to handle a variety of situations.
2. Ability to effectively supervise, delegate, mentor, and train individuals and teams using participatory methodologies. Strong facilitation skills preferred.
3. Ability to build and maintain relationships remotely and work effectively with colleagues and stakeholders with limited opportunity for personal interaction.
4. Strong interpersonal skills in a changing environment, with the ability to challenge the status quo courageously and tactfully, and effectively influence improvement.
5. Ability to work with sensitive information and maintain confidentiality.
6. Constant sitting and working at a computer for extended periods of time.
7. Constant face-to-face and digital communication with colleagues and stakeholders.
8. Ability to accommodate flexible business hours and collaborate across Africa, Asia, and Americas time zones.
9. Ability and willingness to travel internationally and domestically as needed; adequate physical condition necessary for travel to project sites in remote areas.

Salary Information:

The expected base salary range for this position is $95k to $115k USD annually. Placement within the range will be based on the competency level of the candidate:

Minimum: Entry level, meets minimum qualifications. Needs guidance and training to perform key responsibilities of the job

Midpoint: Experienced and fully competent. Can independently perform all responsibilities of the job

Maximum: Highly experienced and can perform at a higher level than expected

**Disclaimer: Salary ranges are based on country location and local country salary scales.

WHAT WE OFFER:

Heifer International offers a variety of benefits for U.S.-based employees working 30 or more hours per week.

• Health and wellness benefits including Flexible Spending Account and/or Health Saving Account
• Employee assistance program
• 403(b) retirement plan (match 1% employee to 2% employer up to a maximum of 4% match + 3% employer discretionary contribution regardless of employee contribution)
• 22 vacation days in addition to 12 statutory and discretionary holidays, and 10 sick days per year
• Employer-paid life insurance and accidental death & dismemberment (AD&D)
• Professional development and annual merit increase opportunities
• Optional critical illness insurance, legal assistance plan and pet protection
• And more!