Farm Auditor at Trends Ventures

Job Summary

• ​The Farm Internal Audit Supervisor is responsible for providing independent and objective assurance on the effectiveness of the farm’s risk management, internal controls, and governance processes.
• ​Unlike a standard desk auditor, this role requires "boots on the ground" verification.
• The Supervisor will oversee the integrity of Financial, Operational, and Compliance activities across the farm's diverse portfolio (Pigs, Goats, Catfish, Black Soldier Flies, and Crops).
• A primary objective is ensuring Value for Money (VFM) by minimizing wastage (feed, fertilizer, mortality) and maximizing yield (harvest, weight gain).

​Key Responsibilities & Duties
Operational Audit (Biological Assets & Production):

• ​Livestock Reconciliation (Pigs & Goats): Conduct monthly physical headcounts of livestock. Reconcile physical counts against book records, investigating variances caused by births, mortalities, transfers, and sales.
• ​Aquaculture Audit (Catfish): Monitor Pond stocking density and harvest records. Verify sample weighing during harvest to ensure the claimed tonnage aligns with sales records.
• ​Black Soldier Fly (BSF) Cycle Audit: Audit the input-output ratio of the BSF unit. Verify that organic waste inputs are recorded and that the resulting larvae output (used as feed) is correctly weighed and transferred to the Fishery or Piggery units.
• ​Feed Conversion Ratio (FCR) Analysis: Monitor feed usage against weight gain in pigs, goats, and fish to detect feed theft or inefficient feeding practices.
• ​Crop Yield Analysis: Compare actual harvest yields of Green Peppers, Tomatoes, Sweet Corn, Plantains, and Palm bunches against agronomic projections and historical data to detect pilferage.

Financial Audit & Revenue Assurance:

• ​Cash & Sales Controls: Perform surprise cash counts at the farm sales point. Verify that all farm-gate sales (e.g., fresh vegetables, culled animals) are receipted and deposited immediately.
• ​Procurement Audit:Review quotes and invoices for farm inputs (fertilizers, vaccines, fingerlings). Ensure competitive pricing and verify that goods paid for were physically delivered and entered into the store.
• ​Payroll Verification: Conduct surprise spot checks on casual laborers (e.g., harvesters, weeders) to eliminate "ghost workers" from the payroll.
• ​Biological Asset Valuation: Assist finance in the accurate valuation of growing crops and livestock for financial reporting (in line with IAS 41 Agriculture).

Inventory & Stores Management:

• ​Input Control: Audit the issuance of sensitive inputs (fertilizers, herbicides, vaccines). Ensure "First-In, First-Out" (FIFO) is used to prevent expiry.
• ​Harvest Management: Monitor the harvesting process of high-theft crops (Sweet Corn, Tomatoes, Peppers). Ensure produce is weighed immediately upon harvest before moving to the warehouse or logistics.
• ​Fuel & Energy Audit: Monitor diesel/petrol consumption for farm machinery, generators, and water pumps. Reconcile hours worked against fuel consumed.

Compliance & Biosecurity Audit:

• ​Biosecurity Protocols: Verify that farm staff and visitors are adhering to biosecurity measures (foot dips, quarantine procedures) to prevent disease outbreaks (e.g., African Swine Fever).
• ​Regulatory Compliance: Ensure the farm complies with local environmental laws regarding waste disposal (pig manure, BSF residue) and water usage.
• ​Health & Safety: Audit the usage of PPE by farm workers, especially those handling chemicals or operating machinery.

Value for Money (VFM) Audit:

• ​Waste-to-Wealth Efficiency: Evaluate the efficiency of the Black Soldier Fly unit in reducing feed costs. Is the farm maximizing the use of its own organic waste?
• ​Cost-Benefit Analysis: Review the profitability of specific crops. For example, audit whether the cost of inputs for Green Peppers is justified by the market price at harvest.
• ​Resource Utilization: Assess if farm machinery (tractors, shellers) is being utilized effectively or sitting idle.

​Specific Audit Focus by Composite Unit

• Piggery & Goats Mortality verification: (was the animal actually sick or sold illicitly?), farrowing rates, vaccination schedule compliance.
• Fishery (Catfish) Pond mortality rates, test weighing (to prevent harvesting only big fish and leaving runts), and feed usage per pond.
• BSF (Larvae) Substrate (waste) intake vs. Larvae output. Verification of transfer to other units (Internal Transfer Pricing).
• Vegetables Perishability check: Audit spoilage rates for Tomatoes/Peppers. Theft check: Sweet corn is high-risk for theft; monitor perimeter security.
• Plantation Palm Trees: Specifically audit the Planting Stage, ensuring correct spacing, seedling quality, and survival rates.
• Plantains: Audit sucker removal and bunch harvest recording.

Requirements

• Bachelor's Degree in Accounting or a related field
• Minimum of 3years cognate experience inAccounting and knowledge of Accounting and Auditingtechniques,
• Familiarity with relevant regulations and industry standards.
• Excellent leadership and communication skills, with the ability to effectively manage a team.
• Solid organizational skills, attention to detail, and the ability to prioritize and multitask effectively.
• Proficiency in record-keeping, data analysis, and computer applications