တိုင်ကြားမှု အောင်မြင်ပါသည်

Job Description

A. Group Internal Audit Strategy and Management

• Develop, establish and implement the Group Internal Audit Charter, policies, procedures and audit methodology.
• Prepare and execute the annual risk-based internal audit plan covering all business units and Group Head Office functions.
• Conduct periodic risk assessments to identify significant financial, operational, strategic and compliance risks.
• Establish appropriate audit coverage, audit programs, working paper standards and reporting procedures.
• Lead and supervise the Internal Audit team to ensure that audit engagements are conducted effectively and professionally.
• Ensure the independence, objectivity and professional integrity of the Internal Audit Function.
• Provide regular updates on audit activities, significant findings and emerging risks to Group Management and the Audit Committee.

B. Financial Audit and Internal Control Assessment

• Review the accuracy, completeness and reliability of accounting records, financial transactions and management reports.
• Evaluate internal controls over cash management, bank transactions, revenue, expenses, accounts receivable and accounts payable.
• Review financial closing procedures, budgetary controls and financial reporting processes.
• Examine fixed assets, inventory valuation, depreciation, capital expenditure and asset disposal procedures.
• Review intercompany transactions, related-party transactions and Group cost allocation procedures.
• Evaluate compliance with approved financial policies, accounting procedures and authorization matrices.
• Identify financial irregularities, unsupported transactions, unusual expenses and potential misstatements.
• Recommend improvements to strengthen financial discipline and internal control effectiveness.

C. Business Unit Operational Audit

Lead and oversee operational audits across the Group's four major business sectors.

1. Trade Business

• Review procurement, supplier selection, purchasing authorization and payment procedures.
• Examine import/export transactions, customs documentation and trade compliance.
• Review inventory receiving, storage, stock transfers, dispatch and physical stock counts.
• Evaluate inventory aging, stock shortages, damages and obsolete inventory.
• Review sales orders, customer credit approvals, revenue recognition and collection procedures.
• Examine foreign currency transactions, exchange rate differences and trade finance arrangements.
• Assess gross profit margins, product profitability and trading operational efficiency.

2. Construction Business

• Review construction project budgets, cost estimates and project cost control procedures.
• Examine construction contracts, subcontractor agreements, variation orders and claims.
• Review procurement of construction materials, equipment and subcontractor services.
• Verify material requisitions, consumption reports, wastage and site inventory.
• Evaluate project costing, work-in-progress and actual costs against approved budgets.
• Review project progress reports, completion certificates and supporting measurement records.
• Assess equipment utilization, fuel consumption, machinery maintenance and operating expenses.
• Identify project cost overruns, unauthorized expenditure and potential procurement irregularities.

3. Solar Energy Business

• Review solar project feasibility studies, investment proposals and capital expenditure approvals.
• Examine procurement and installation costs of solar panels, inverters, batteries and electrical equipment.
• Review solar power generation records and electricity distribution reports.
• Verify electricity revenue, meter readings, customer billing and collection procedures.
• Examine power purchase agreements, customer contracts and related contractual obligations.
• Review operating expenses, maintenance costs and solar equipment performance.
• Assess asset safeguarding, equipment utilization and compliance with relevant licences and regulatory requirements.

4. Mining Business

• Review mining licences, permits and compliance with applicable regulatory requirements.
• Examine mining production plans, actual production and mineral extraction records.
• Verify mineral stockpiles, inventory movements, weighing records and physical quantities.
• Review mineral sales contracts, selling prices, sales documentation and customer collections.
• Examine fuel consumption, equipment utilization, machinery maintenance and operating costs.
• Review procurement and consumption of mining equipment, spare parts and operating materials.
• Assess production costs, cost per unit of production and operational efficiency.
• Review environmental protection, occupational health and safety and rehabilitation-related obligations.
• Investigate unexplained production losses, inventory discrepancies and unauthorized mineral movements.

D. Fraud Investigation and Compliance Review

• Identify and investigate suspected fraud, financial misconduct and irregular business activities.
• Review suspicious procurement transactions, inventory discrepancies, unauthorized payments and revenue leakage.
• Investigate potential conflicts of interest and breaches of internal policies.
• Examine supporting documents, transaction records and relevant electronic evidence.
• Prepare investigation reports highlighting findings, root causes, financial impacts and corrective actions.
• Review compliance with applicable tax laws, corporate regulations, employment requirements, licences and contractual obligations.
• Escalate significant fraud risks and compliance breaches to the appropriate level of management and the Audit Committee.

E. Audit Reporting and Corrective Action Monitoring

• Prepare comprehensive internal audit reports highlighting audit objectives, scope, findings, risks and recommendations.
• Classify audit observations according to their risk significance and potential business impact.
• Discuss audit findings with relevant Business Unit General Managers and Department Heads.
• Agree on corrective action plans, responsible persons and implementation deadlines.
• Monitor management's implementation of audit recommendations through regular follow-up reviews.
• Maintain a centralized Group Internal Audit Findings Register.
• Prepare monthly and quarterly audit progress reports for Group Management and the Audit Committee.
• Highlight unresolved high-risk issues and recurring internal control weaknesses.

F. Internal Audit Team Leadership and Development

• Lead, manage and develop the Group Internal Audit team.
• Allocate audit assignments and supervise audit fieldwork across different business units.
• Review audit programs, working papers, supporting evidence and audit reports prepared by team members.
• Ensure audit documentation meets professional quality standards.
• Provide technical guidance, coaching and on-the-job training to Internal Audit personnel.
• Evaluate team performance and identify professional development requirements.
• Build a capable Internal Audit team with expertise in financial auditing, operational auditing, project auditing, risk management and fraud investigation.

Job Requirements

1. Educational Background

• Bachelor's degree in Accounting, Finance, Business Administration or related fields.

• CPA Part I, ACCA Part II or equivalent qualification is an advantage.

2. Working Experience

• Minimum 3–5 years of relevant experience in Internal Audit, External Audit, Finance or Risk Management.

• At least 3 years of experience in a managerial or supervisory role.

• Experience in risk-based auditing, financial auditing and internal control assessment.

• Experience in Trading, Construction, Solar Energy, Mining or Manufacturing industries is an advantage.

3. Technical Knowledge & Skills

• Strong knowledge of Internal Audit, Financial Reporting and Risk Management.

• Knowledge of Procurement, Inventory, Budgeting and Project Costing.

• Understanding of Corporate Governance and Regulatory Compliance.

• Proficient in Microsoft Excel, ERP Systems and Accounting Software.

• Strong analytical and audit reporting skills.

4. Personal & Management Competencies

• Strong leadership and team management skills.

• High integrity, independence and professional ethics.

• Excellent communication and problem-solving skills.

• Strong analytical and decision-making abilities.

• Ability to work independently and travel to project sites when required.