Internal Audit Manager

Role Purpose

The Internal Audit Manager leads a portfolio of risk-based audits and defines audit coverage for assigned processes within the approved annual plan. The role requires a strong understanding of business dynamics, operations, value drivers, constraints, and key risks. The Manager turns this understanding into focused audits and practical recommendations, coaches Internal Auditors and Senior Internal Auditors, and improves the consistency and efficiency of audit work.

Business Understanding and Audit Planning

• Build a strong understanding of business dynamics, operating models, end-to-end processes, value drivers, operational constraints, and financial impacts.
• Use this knowledge to identify material risks and define relevant audit objectives and coverage.
• Autonomously prepare risk-based audit plans for assigned processes or themes within the approved annual Internal Audit plan.
• Manage several concurrent audits and adjust coverage when business conditions or risks change.

Audit Delivery and Reporting

• Lead complex operational, financial, compliance, governance, and technology-enabled audits from planning to reporting.
• Direct engagement teams, approve work programs, review evidence, and challenge conclusions.
• Lead audit meetings and write clear reports covering the issue, business impact, root cause, and required action.
• Validate completed actions and escalate overdue or inadequate remediation.

Coaching and Leadership

• Coach or manage Internal Auditors and Senior Internal Auditors on business understanding, risk assessment, audit testing methodology, data analysis, investigations, and report writing.
• Allocate work, set expectations, review performance, and provide direct and timely feedback.
• Contribute to recruitment, onboarding, development, knowledge sharing, and talent discussions.

Process Improvement, AI and Data

• Standardize audit processes, work programs, templates, documentation, reporting, quality review, and follow-up.
• Promote and embed approved AI tools, analytics, process mining, dashboards, and automation in audit work and internal processes.
• Use digital tools to increase audit coverage, identify risks, analyze exceptions, and reduce manual work.
• Ensure AI use complies with confidentiality, data protection, evidence, and governance requirements.

Speak-Up Management and Investigations

• Manage speak-up cases assigned by the Head of Internal Audit, from initial assessment to closure.
• Prepare the investigation plan, conduct or coordinate investigations, and maintain complete and secure case documentation.
• Escalate material, sensitive, executive-level, legally significant, or disputed matters.
• Present findings and proposed actions for review and approval, and monitor agreed actions.

Conflict of Interest Management

• Manage declared or suspected conflicts of interest assigned to Internal Audit.
• Assess the people, decisions, relationships, and business interests involved and investigate when required.
• Document facts, conclusions, proposed safeguards, and escalation decisions.
• Escalate material, sensitive, executive-level, or disputed conflicts and monitor agreed safeguards.

Group Policy Governance

• Coordinate the periodic review of Group policies in line with the approved policy review schedule.
• Work with policy owners to update policies when business, regulatory, organizational, risk, or control requirements change.
• Review new and revised policies for consistency with other Group policies, clear ownership, defined responsibilities, and absence of conflicting requirements.
• Ensure each policy defines how compliance will be monitored, including the key controls, evidence, responsible owner, and escalation process.
• Confirm that policy controls are embedded in the relevant business processes, systems, procedures, or assurance activities.
• Maintain an overview of policy status, upcoming reviews, identified inconsistencies, missing controls, and overdue updates, and escalate significant gaps.

Stakeholder and Advisory Work

• Build effective relationships with senior process owners and regional or functional management while maintaining independence.
• Provide practical risk and control advice on business changes, acquisitions, systems, and process redesign without taking management responsibility.
• Lead or support advisory reviews and special assignments when requested.

Expected Deliverables

• Process audit plans: Scope, risks, resources, timing, and expected outcomes.
• Engagement files and reports: Complete evidence and clear reporting of findings, business impact, root cause, and agreed actions.
• Investigation case files: Assessment, scope, evidence, interviews, factual conclusions, escalation, and action follow-up.
• Conflict of interest files: Assessment, investigation where required, proposed safeguards, escalation, approval, and follow-up.
• Policy governance register: Policy owner, approval body, review date, status, dependencies, identified inconsistencies, control requirements, and overdue actions.
• Policy review outputs: Documented review of policy consistency, ownership, responsibilities