Internal Auditor - Operations at Ultimate Peaks · Eastern…

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).

Responsibilities

• 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.

Key Role Boundaries & Escalation

• 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.

Decision Rights

Category Scope May DecideDay-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.

5. Key Performance Indicators (KPIs)

1. Audit Delivery (20%): Complete ≥95% of assigned audit tasks and milestones by scheduled target dates.
2. Working-Paper Quality (15%): Achieve ≥95% compliance with audit documentation standards.
3. Finding Evidence (15%): 100% of reported observations backed by traceable, verified evidence.
4. Reporting Timeliness (15%): Draft observations submitted within agreed engagement deadlines.
5. Critical Escalation (10%): Escalate 100% of validated critical risks/fraud indicators within 1 working day.
6. Follow-Up Verification (10%): Complete ≥95% of assigned management action verifications on schedule.
7. Data Analytics Usage (10%): Apply analytics/data testing in ≥80% of audits with available data.
8. Professional Development (5%): Complete minimum 40 hours of relevant training annually.

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.