Principal Investigation & Forensic Accountant, PIAC2 at African Development Bank - AfDB

Reference: ADB/20/123
Location: Abidjan, Cote d'Ivoire
Grade: PL4
Position N°: 50102216

The Complex

• The President, plans, supervises and manages the business of the Bank Group. Under the direction of the Boards of Directors, the President conducts the business of the Bank and the African Development Fund and manages operations and activities in accordance with the Agreements establishing the ADB and the ADF.
• The President supervises several Departments and Units including Office of the President (PRST0); Independent Development Evaluation Department (BDEV); Office of Integrity and Anti-Corruption (PIAC); Compliance Review and Mediation Unit (BCRM); Secretariat to the Sanctions Appeals Board (BSAB); Administrative Tribunal (BATR); Office of the Auditor General (PAGL); Group Risk Management Directorate (PGRM); General Counsel and Legal Services Department (PGCL); Communication and External Relations Department (PCER); Staff Integrity and Ethics Office (PETH) and Office of the Secretary General & General Secretariat (PSEG).

The Hiring Department and Division

• The Office of Integrity and Anti-Corruption (PIAC) plays an integral role in achieving this mandate by protecting the Bank’s corporate image and reputation, and improving the continent's investment climate through the deterrence, prevention and reduction of fraud, corruption, staff misconduct and other harmful practices within the Bank Group.
• The Investigation Division has the overriding mandate to undertake unhindered investigations into allegations of corruption, fraud and other malpractices in Bank Group Financed Operations and to conduct investigations into allegations of misconduct involving staff members of the Bank.

The Position

• The Principal Investigation & Forensic Accountant will be responsible for conducting comprehensive Forensic Accounting seizures, analyses and technical support in allegations of fraud, corruption, other sanctionable practices, and misconduct perpetrated by Bank Group Staff, with regard to Bank financed operations, administrative budgets and misuse of Bank resources.
• The objective of Principal Investigation & Forensic Accountant position is to conduct comprehensive forensic accounting investigations into allegations of staff misconduct, fraud, corruption and other malpractices in Bank Group-financed Operations. The outcome of these investigations will be transmitted under mechanisms elaborated under the Bank’s Sanctions process, Human Resources, and Senior Management.
• In undertaking investigations, the Principal Investigation & Forensic Accountant shall maintain the highest standard of professional proficiency and integrity, and shall be guided by ethos of confidentiality, fairness, equity and due diligence.

Duties and responsibilities
Under the supervision and guidance of the Division Manager PIAC.2, the Principal Investigation & Forensic Accountant will:

• Conduct and lead investigation teams or assist other investigator(s) to conduct investigations into allegations of staff misconduct, fraud and corruption by identifying and providing detailed responses to internal control weaknesses and red flags in financial records and statements.
• Utilize forensic accounting techniques to reconstruct corporate books, records and electronic information with suspect organizations/entities and/or analyse them and participate in fact-finding interviews.
• Operate procedures and mechanisms for ensuring confidentiality of the hotline facility, protection of the whistle-blowers and anonymous reporting of fraud and corruption within the Bank and in activities financed by the Bank in RMCs.
• Receive, screen and investigate allegations or whistle-blowing on Staff misconduct, Fraud, Corruption and malpractices or suspicions thereof, in the Bank and in activities financed by the Bank, assigned by the Division Manager PIAC2.
• Employ surveillance measures deemed necessary and reasonable for the furtherance of investigations.
• Report regularly to the Division Manager PIAC2 on the allegations received, screened and their investigation status
• Perform analytical work on accountability issues; profiling of project activities and identifying potential risks to project funds
• Prepare and edit required written reports, briefs and presentations of the highest quality for the Bank’s  sanctions process and disciplinary process.
• Conduct pro-active reviews and analysis aimed at detecting and preventing fraud and corruption in Bank operations in collaboration with relevant units within the Bank and member countries
• Monitor the implementation of investigations recommendations to prevent re-occurrence of such irregularities to safeguard the assets and image of the Bank
• Assist in the work of the office to support regional member countries to response to allegations involving the propriety of accounting and financial reporting, fraud, regulatory due diligence scrutiny and anti-corruption inquiries
• Advise and support colleagues in identifying and assisting with their response to internal control weaknesses and indicators of fraud and corruption
• Work independently or as part of a team in developing fraud and corruption prevention strategies and activities
• Provide forensic accounting advice and support to investigators
• Provide technical support on requests coming from within the Bank and from RMCs and other MDBs on fraud and corrupt activities
• Contribute to the development and maintenance of adequate forensic accounting capability within PIAC. The tasks involve:
• Defining, proposing and integrating various technological solutions to enhance Forensic Accounting-based intelligence gathering and preventive measures.
• Carrying out computer forensic examinations to be admissible as evidence in tribunal proceedings such as: - seizing and capturing electronic data
• Analysing electronic data and computer storage devices, i.e. hard disks, tapes, etc. - tracing computer usage and history from Operating System logs and application files.
• Maintaining   the   hardware   and   software   in   the   computer   forensic   laboratory  
• Keeping   abreast   with   technical   developments   in accounting, digital forensic equipment, software and techniques
• Managing and conducting missions to capture and seize electronic data
• Managing and assuring backup of electronic evidence in the forensic laboratory
• Performing tool testing for updated forensic tools against standard forensic data
• Preparing detailed reports of forensic examinations;
• Undertaking system and network administration tasks to support the operations of investigators of the Division in a networked environment
• Conducting field work, controlling evidence and data collection and reviewing documents and information gathered in the course of an investigation to ensure that investigation objectives are achieved; evidence protected and adequately support the findings, conclusions and recommendations of the investigation.
• Preparing Quarterly Activity Reports containing the status of allegations, preliminary reviews and assignment progress for the attention of the Division Manager PIAC2
• Contribute to the preparation of the Annual Reports of the Department and other internal and external reports
• Contribute to special initiatives / projects and undertake other ad hoc assignments upon request

Selection Criteria

• Hold at least a Master's degree or its equivalent in Accounting, Finance, Audit, Banking, Economics, or any related fields; A professional accounting certification is highly desirable
• Minimum of six (6) years of relevant post qualification experience gained within an international organization or Company, covering investigations of fraud, corruption and/or collusion, with at least three (3) years in the field of forensics and investigative accounting.
• Integrity, good judgment, fairness and discretion in dealing with staff and external parties
• Working familiarity with investigative and forensic software  
• Extensive understanding of forensic accounting, investigation and computer-based fraud detection techniques, specifically related to fraud and corruption in development projects
• Knowledge in essential aspects of computer security in multi IT areas: database, development, network, operating systems, IT security, specific applications security, etc; Knowledge of Digital Forensic Software
• Experience with internal control systems with the ability to assess such systems and recommend remedial action
• Proven leadership qualities, as well as strong interpersonal and communication skills
• Experience of a multi-cultural environment and multi-disciplinary teams
• Excellent communication and presentation skills, both oral and written; proven ability to clearly and concisely prepare, present, discuss and defend issues, findings and recommendations at senior levels and to produce complex and compelling briefs, reports, papers, etc
• Excellent interpersonal skills, including the ability to work effectively in a team / task force as participant or team leader and with senior officials internally and externally
• Strong interviewing skills, capacity to influence and win the confidence of difficult witnesses
• Strong organizational and analytical ability with attention to detail; and
• Ability to work independently and manage challenges
• Competence in Forensic Accounting software and techniques
• Problem Solving
• Client Orientation
• Teamworking and relationship
• Ability to communicate effectively (written and oral) in English or French, preferably with a working knowledge of the other language.
• Competence in the use of the Bank standard software applications (Word, Excel. Power point).