[Hiring] Internal Audit & Investigations Officer II @FHI 360

Role Description

The Internal Audit & Investigations Officer II supports the Office of Compliance and Internal Audit (OCIA) by conducting defined internal financial, operational, compliance, and/or system audits, risk assessments, and investigation activities. The role is expected to focus primarily on internal audit work, with additional responsibility for investigation support and other OCIA activities.

This role applies established audit, investigation, compliance, and internal control procedures to evaluate financial, operational, system, and compliance matters; document findings; participate in audit and investigation planning activities; perform audit testing based on prescribed audit programs and/or investigation plans; draft reports and analyses; and support timely resolution of identified issues.

The position works independently on assigned activities within defined procedures, receives general instruction on new assignments, and escalates non-standard, sensitive, or more complex matters to senior staff or management.

Responsibilities / Duties

• Conducts defined internal audit procedures, risk assessment activities, compliance reviews, and investigation support activities using established OCIA standard operating procedures, prescribed audit programs, investigation plans, internal policies, and applicable funder or regulatory requirements.
• Works on problems of moderate scope where analysis of information requires review of records, documents, data, interviews, internal controls, and business processes.
• Applies audit and investigation techniques to identify discrepancies, routine control issues, documentation gaps, compliance concerns, and potential irregularities.
• Uses judgment within defined procedures to determine appropriate next steps and escalates non-standard, sensitive, or more difficult issues to senior staff or management.
• Performs assigned financial, operational, compliance, and/or system audit procedures in accordance with the organization’s internal audit program.
• Supports risk assessments, audit planning, fieldwork, documentation, and follow-up reviews.
• Prepares or supports development of audit and investigation plans and clarifies the specific issues to be evaluated.
• Performs audit testing based on prescribed audit programs and/or investigation plans.
• Tests and documents financial, operational, and system records to support review of internal controls, transaction accuracy, recordkeeping, and process integrity.
• Documents processes and findings related to internal controls, operating efficiency, and adequacy of records and recordkeeping.
• Identifies routine audit findings, discrepancies, control gaps, documentation issues, or compliance concerns and supports recommendations for corrective action.
• Reports assigned internal audit findings to management based on scheduled audits, non-scheduled audits, or issues requiring management attention.
• Conducts follow-up reviews of assigned financial, operational, or regulatory compliance deficiencies noted during audits.
• Supports investigations of alleged misconduct, fraud, waste, abuse, irregularities, conflicts of interest, or other compliance concerns.
• Assists with investigation planning, document review, analysis, meeting coordination, interview support, and report preparation.
• Coordinates and maintains required audit and investigation documentation in accordance with OCIA practices and applicable requirements.
• Drafts written reports, memos, summaries, investigation notifications, audit findings, corrective action updates, and supporting documentation for review by senior staff or management.
• Supports communication of audit and investigation results to management and regulatory compliance agencies, if applicable and under guidance.
• Coordinates ad hoc and annual review of Conflict of Interest (COI) disclosures.
• Supports OCIA reporting, tracking, information processing, and other compliance or internal audit activities as assigned.

Qualifications

• Developing professional knowledge of internal audit, compliance, investigations, internal controls, and risk assessment practices.
• Working knowledge of financial, operational, compliance, and system audit procedures.
• Familiarity with nonprofit, government contracting, funder, regulatory, or organizational compliance requirements.
• Familiarity with accounting and financial management practices.
• Familiarity with internal controls, business process controls, documentation standards, recordkeeping, and audit trails.
• Ability to gather, review, organize, analyze, and synthesize information from multiple sources.
• Ability to identify routine discrepancies, documentation gaps, control issues, and compliance concerns.
• Ability to organize and format reports to comply with applicable guidelines and provide appropriate documentation to support conclusions.
• Strong written and verbal communication skills, including the ability to draft reports, memos, summaries, findings, and supporting documentation for review.
• Strong organizational skills with the ability to manage multiple priorities and meet deadlines.
• Strong time management, project coordination, and prioritization skills.
• Ability to handle sensitive and confidential information with discretion.
• Ability to work independently and as part of a team.
• Ability to communicate clearly and professionally with staff, management, and external parties.
• Must be able to read, write, and speak fluent English.
• Demonstrated commitment to diversity, equity, and inclusion.

Requirements

• Bachelor’s Degree or its International Equivalent in Accounting, Finance, Business Administration, Public Administration, Compliance, Internal Audit, or a related field and typically 3+ years of relevant experience in internal audit, investigations, compliance, finance, risk assessment, government contracting, or a related field; or an equivalent combination of relevant education and experience sufficient to perform the key responsibilities of the role.

Preferred Qualifications

• Professional certifications such as Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certification in Risk Management Assurance (CRMA), Certified Public Accountant (CPA), or international equivalent.
• Knowledge and experience in the international development sector.
• Additional language (such as French) skills.
• Experience working in a nonprofit, NGO, INGO, donor-funded, government contracting, or global organization.
• Experience supporting internal audits, investigations, risk assessments, internal controls, or compliance reviews.
• Project administration experience and/or experience interfacing with management regarding internal audit and investigations.
• Experience performing activities associated with ensuring compliance within an organization’s system of internal controls.
• Familiarity with 2CFR200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Federal Acquisition Regulations (FAR), compliance requirements and financial practices under awards funded by global organizations and multilateral agencies.
• Experience using computerized accounting systems, audit tools, case management systems, or reporting tools.
• Experience coordinating with external auditors, regulatory agencies, funders, or compliance offices.

Travel

• 10%–25% travel may be required.

Typical Physical Demands

• Typical office environment. Constantly uses a computer and other office productivity machinery, such as a calculator, copy machine, and computer printer.
• Must be able to remain in a stationary position 50% of the time.

Technology

• Computer/Laptop, Microsoft applications (i.e., Office 365, SharePoint, Skype/Zoom/Teams), cell phone/mobile technology, and standard office equipment.