Internal Audit & Control Lead at Africa Plus Partners Nigeria Limited (APPNL)

Job Summary

• The Internal Audit & Control Team Lead is responsible for evaluating and improving the effectiveness of risk management, control, and governance processes across the organization. The role ensures compliance with regulatory standards, internal policies, and operational procedures, with a focus on minimizing financial, operational, and reputational risks within the Company operations.

Job Details

• Develop and implement a risk-based annual audit plan covering the Company and its investee entities.
• Establish audit methodologies, policies, and procedures aligned with best practices.
• Lead, supervise, and mentor internal audit team members.
• Present audit plans and reports to Executive Management and the Board Audit Committee.
• Design and continuously improve the Internal Control Framework across the fund.
• Conduct periodic enterprise-wide risk assessments.
• Evaluate adequacy and effectiveness of internal controls across finance, operations, IT, procurement, toll operations (where applicable), and project sites.
• Ensure proper segregation of duties and process controls.
• Lead financial, operational, compliance, and special audits.
• Review financial reporting processes and test controls to ensure accuracy and reliability.
• Issue audit reports highlighting findings, risk exposure, root causes, and actionable recommendations.
• Monitor implementation of audit recommendations and track remediation status.
• Coordinate audit coverage across investee entities.
• Review investee companies’ internal control systems and governance practices.
• Provide advisory support to investees in strengthening controls.
• Escalate material control deficiencies to Group Management and the Board.
• Ensure compliance with applicable regulatory requirements and corporate governance standards.
• Support fraud investigations and whistleblowing reviews.
• Design fraud prevention and detection mechanisms.
• Investigate suspected fraud cases and recommend corrective actions.
• Maintain whistleblowing mechanisms and ensure confidentiality and protection.
• Provide value-added advisory services to improve operational efficiency.
• Review major projects, capital expenditures, and procurement processes.
• Advise management on control implications of new initiatives

Requirements

• Bachelor’s degree in Accounting, Finance, Economics, or related field.
• Professional certification required: ACA / ACCA / CIA (mandatory).
• Minimum of 8–12 years relevant experience in Internal Audit, Risk, or Controls.
• Experience in infrastructure, project finance, or multi-entity/group structure preferred.
• Strong understanding of corporate governance frameworks.

Competencies

Technical

• Risk-based auditing
• Internal control design & testing
• Financial analysis
• Fraud risk management
• Regulatory compliance
• Enterprise risk management

Behavioral

• High integrity and independence
• Strong analytical and investigative skills
• Executive presence and reporting confidence
• Ability to influence senior stakeholders
• Detail-oriented yet strategic