Internal Control & Compliance Specialist at Save The Children

ROLE PURPOSE:

• The Internal Audit & Control Specialist will work with the Internal Control and Compliance Manager to support compliance with all Save the Children and donor guidelines and policies. This will be done through evaluating the effectiveness of the governance, risk management and control systems in place in SC Nigeria.
• S/he will review, document and assess effectiveness of financial and operational controls over the SC Nigeria program administrative and project activities both at the country level and in field offices (incl. the north-eastern part of Nigeria).
• The Internal Audit & Control Specialist will undertake regular checks- process and management practice reviews, analyse- records, reports, financial statements, and program implementation to ascertain that adequate internal controls are in place to mitigate the risk of non-compliance with local laws, donor requirements and SCI policies and procedure
• S/he will advise on additional controls to be put in place in any area of weakness identified to ensure the protection of the programme’s assets, funds and reputation and compliance with applicable donor guidelines and policies. S/he will be involved in conducting reviews into dishonest practices or other code of conducted concerns as may be delegated by the management.
• This position has 100% LOE on Bureau of Humanitarian Assistance (BHA) Awards (a USAID funded project) in Borno & Yobe State.   

SCOPE OF ROLE:

Reports to: Internal Control & Compliance Manager (IC&CM).

Matrix to: Head, IC&C.

• Dimensions:  Save the Children operates through 12 field bases (Kaduna, Katsina, Zamfara, Jigawa, Yobe, Kogi, Borno, Oyo, Borno, Kano, Adamawa, Cross River and Benue. SC Nigeria is working with over 23 implementing partners implementing various donor funded project (including USAID) across the country.  SC Nigeria has a total of over 500 staff with about 30 finance staff. SC Nigeria has about 40 active awards with a total of $120m. 
• With funding from different donors including humanitarian donors such as FFP, OFDA, and ECHO, the Country program has been scaling up on humanitarian program in the North-east focusing on food assistance, non-food items distribution, protection, cash distribution livelihoods support, WASH and capacity building of humanitarian response actors in order to reach more participants with additional and varied assistance.
• Staff directly reporting to this post:  Internal Audit & Control Officer (Borno only)
• Staff Working Closely with: IC&C unit team, All Department Heads, Program Managers/Budget Holders, Area/Field Office Managers, all SCI Nigeria, and Regional office staff, SCI Member staff, SCI Global Assurance department and Regional fraud unit team (as appropriate).
• Travels:
• The position will be based in Borno & Yobe but will require travel on a quarterly basis for supervisory oversight and ethical standard assurance and review of project related activities at the CO level and other locations where we have the humanitarian response programs /BHA programs- 25%.

KEY AREAS OF ACCOUNTABILITY

• On a sample basis, carry out a regularly reviews of financial, procurement/logistic, HR and program transactions and implementation, ensuring documentation supporting the transactions are in compliance with Save the Children policies and procedures, grant agreements and donor regulations both at the country and Borno Area office.
• Conducting spot-audits tests on donor requirement compliance in finance, Human resources, award, logistics, operations and programme (activities, documentation and reporting) in line with IAC annual work plan. 
• Assist IA&C Manager in regularly updating in-country risk assessments and follow up to confirm implementation of mitigating measures. 
• Work closely with programme development unit to further a risk aware and responsive culture in designing and developing potential high-risk awards and improving compliance culture on the existing awards.
• Plan, conduct and lead audits and follow up on all internal and external audit action plans and provide periodic updates on actions taken.
• Assist the IA&C Manager/H, IC&C in ensuring SCI Global Assurance Audit findings are tracked and closed on the MKInsight audit platform.
• S/he will serve as a liaison for external audit and regulatory agencies on FFP project as may be assigned by the IA& C Manager.
• Assist in performing internal control reviews of in-country processes including cash and advance management, procurement, logistics, Programs- implementation, documentation and reporting, Data quality Assurance of M& E (Monitoring and Evaluation) data source documents, stock (incl. food commodities), beneficiaries and food vendors management, assets management etc. (in line with the annual IAC work plan) . Coordinate with the relevant departments to come up with actionable recommendations to improve any identified weaknesses.
• Work with the IA&C Manager to flag significant internal control weaknesses to the country management, with actionable recommendations to reinforce those weak controls and support the monitoring of compliance with approved reinforcing controls.
• Track and age all reviews finding recommendations in line with agreed implementation timelines and follow-up to confirm implemented actions.
• Prepare IC&C unit related reports/analysis for use by the IC&C manager/HIC&C as required.
• Lead on fraud investigations as may be assigned, diligently document all relevant evidence, and ensure report is consistent with SCI standards through the Internal Audit & Control Manager/H, IC&C to the Country Director and SCI Fraud team.  
• Maintain good working relationships with all SCI stakeholders- staff, vendors, auditors, implementing partners) through effective communication and exercising professional conduct and objectivity.
• Deliver training as required to reinforce internal controls, risk mitigation, anti-corruption, fraud and anti-terrorism financing awareness and prevention.
• Carry out any other responsibility delegated within the role of the unit.

BEHAVIOURS (Values in Practice)

Accountability:

• holds self-accountable for making decisions, managing resources efficiently, achieving and role modelling Save the Children values.
• holds the team and partners accountable to deliver on their responsibilities - giving them the freedom to deliver in the best way they see fit, providing the necessary development to improve performance and applying appropriate consequences when results are not achieved.

Ambition:

• sets ambitious and challenging goals for themselves and their team, takes responsibility for their own personal development and encourages their team to do the same.
• widely shares their personal vision for Save the Children, engages and motivates others.
• future orientated, thinks strategically and on a global scale.

Collaboration:

• builds and maintains effective relationships, with their team, colleagues, Members, and external partners and supporters.
• values diversity, sees it as a source of competitive strength.
• approachable, good listener, easy to talk to.

Creativity:

• develops and encourages new and innovative solutions. willing to take disciplined risks.

Integrity:

• honest, encourages openness and transparency; demonstrates highest levels of integrity.

QUALIFICATIONS AND EXPERIENCE

Essential

• A graduate of finance, accounting or a related business field is required with professional qualification-ACA, ACCA or CPA) 
• 7 years+ related work experience, with minimum of 3 years in a not-for-profit organization (is a plus) or private setting
• Strong background in compliance accounting and internal controls; experience in auditing (internal or external experience)
• Extensive experience in relevant operational areas (e.g. in programme/project management in an INGO context) and experience of risk-based auditing.
• Be highly accurate, detail-orientated, and able to complete multiple projects, with conflicting priorities, on a timely basis.
• Excellent report English writing skills
• Ability to speak the local language- Hausa is strongly required.
• Proven interpersonal and communication skills including influencing, negotiation, and relationship building.
• Strong cultural awareness and be able to work well in an international environment with people from diverse backgrounds and cultures.
• Demonstrate standards of ethics and integrity 
• Commitment to Save the Children values.

Desirable

• INGO experience or have worked in a commercial/public sector international organisation.  
• Familiarity with grant requirements of major donors such as BHA/USAID, EC/ECHO, UNICEF, OFDA, FCDO and the UN.
• Good financial analysis aptitude
• Experience of Agresso financial software or other ERP software
• Counter fraud and investigation experience. 
• Ability to look at the bigger picture when assessing organisational performance and risk