Internal Audit Senior Fraud Auditor

People Management Responsibility:

• Will provide directions to Internal Auditors assigned to the Internal Audits he/she is in charge of.
• He/she will also provide feedback to the Internal Audit Manager on the auditors’ performance during the individual internal audits.
• Manage the Auditee relationship during the end-to-end Audit assignment.
• Ensure a good working relationship is maintained with all other members of the internal audit team, regardless of position, seniority or location.

Typical Key Responsibilities:

• Leads individual internal audits: establishing relevant audit programs, execute audit testing and supervising the auditors’ work, drafting the final audit report, preparing for audit follow-up.
• Makes initial review of fraud cases and passes to relevant stakeholder for further review, investigation and closeout.
• Run Continuous Audit Reports related to Fraud Prevention and Early Detection with different frequencies (daily, weekly, monthly, quarterly, etc.) for different accounting cycles: RTR, C&C, P2P, HR, Inventory.
• Follow up with local, regional, and global Management on the “Critical” and “Significant” findings identified, to see to it that they are closed and best practices are put in place to prevent reoccurrence or escalate if further investigation is needed.
• Identify risk areas and propose new review routines related to Fraud Prevention and Early Detection to the Data Mining team or new preventive controls to the IT Team.
• Provide Quality Assurance and User Acceptance Testing support to the Data Mining Team for migration, transformation, or development of the proposed Continuous Audit Routines.
• Lead Remote Process Audits for specific areas such as: Logistics, Fixed Assets, Leases, Director Fees, etc. These engagements usually are done in 1 month, depending on the scope and the position is expected to lead at least 1 project per year.

• 6-10 years in finance background, including some exposure to financial controls, internal and external audit.

Mandatory

• Accounting and Internal Control Skills.
• Fluent English; a good command of at least one another language widely spoken within Puma Energy (Spanish, Portuguese, or French) will be highly appreciated.
• Ability to work with minimal supervision in varying cultural / language environments.
• Experience on conduct fraud / compliance investigations.
• Experience developing audit programs from the scratch.
• Experience in working for Big 4 Auditing or Oil Sector firms.
• Experience on preparing reports to relevant stakeholders such as management, CFO, CEO, audit committee.

Desirable

• Exposure to emerging economies, international / multi-cultural business environments. Computer systems skills (data mining, ERP navigation) and to Fraud examinations.

• Ability to adapt well to fast-paced environment
• Analytical and Critical Thinking Skills
• Attention to Detail
• Ethical Judgement and Integrity
• Excellent communication and relationship skills
• Familiarity with fraud schemes and methods
• Internal Control and Governance Knowledge
• Organized
• Risk Assessment and Management
• Strong personal leader and management skills

• Bachelor’s Degree (Required): Accounting, Finance, Auditing
• Master’s Degree (Optional but Advantageous): Forensic Accounting, Business Administration (MBA) with a focus on Risk Management or Finance, Finance or Accounting

• Reports to Head of Internal Audit

• Work with Group Functional Managers, local General Managers and local Finance Managers