Internal Auditor - Operations

TheInternal Auditor - Operationsperforms independent, risk-based operational audits across the organization in alignment with the Internal Audit Charter, methodology, and IIA Standards (IPPF). The role assesses governance, risk management, internal controls, and policy/regulatory compliance across end-to-end operational activities (hubs, logistics, fleet, gateways, customer service, cash/COD, and technology systems).

Responsibilities

• Audit Planning & Preparation:Research operational areas, map process flows/risks, participate in pre-audit meetings, draft risk-and-control matrices, and establish sampling strategies.
• Shipment & Process Assurance:Audit full end-to-end logistics processes (booking, sorting, linehaul, delivery, POD, returns) and evaluate custody, scan sequence, timestamps, and seal controls.
• Cost, Productivity & Asset Reviews:Assess operational efficiency drivers (manpower, route/vehicle utilization, fleet maintenance, facility costs) and evaluate vendor/outsourced courier compliance against contracts and SLAs.
• Cash, COD & Revenue Controls:Test courier debriefs, COD collection/reconciliation, billing accuracy, and system inputs to prevent revenue leakage, loss, or unsupported write-offs.
• Data Analytics & Systems Assurance:Use Excel, Power BI, or analytical software to test 100% data populations, detect anomalies/overrides, and verify core operational system integrity.
• Safety, Security & Compliance:Review facility/fleet security, CCTV, safety protocols, regulatory permits, and incident escalations.
• Testing & Documentation:Execute testing, maintain evidence-backed working papers, and expand sample sizes when control failures are detected.
• Reporting & Recommendations:Draft clear audit observations, establish root causes, assign risk ratings, and propose practical corrective action plans.
• Action Follow-Up:Verify and test management closure evidence before signing off on resolved findings.

Key Role Boundaries & Escalation

• Independence:Must remain objective and disclose any conflicts of interest or past operational roles immediately.
• Immediate Escalation:Suspected fraud, theft, deliberate control bypass, major shipment/cash loss, or severe safety/regulatory breaches must be escalated immediately.
• Formal Investigations:The auditor mustnotconduct formal fraud/misconduct investigations unless explicitly assigned under the formal investigation procedure.

Decision Rights

Category Scope May DecideDay-to-day audit execution, sample selection, evidence requests, routine walkthrough scheduling, and initial working paper drafts.May RecommendScope expansion, control improvements, finding risk ratings, procedure changes, and fraud referrals.Requires ApprovalAudit scope/objective changes, final audit reports/ratings, external disclosures, and formal finding closures.Must Not DecideOperational policies, process ownership, control design/operation, risk acceptance, vendor selection, or disciplinary actions.

5. Key Performance Indicators (KPIs)

1. Audit Delivery (20%):Complete ≥95% of assigned audit tasks and milestones by scheduled target dates.
2. Working-Paper Quality (15%):Achieve ≥95% compliance with audit documentation standards.
3. Finding Evidence (15%):100% of reported observations backed by traceable, verified evidence.
4. Reporting Timeliness (15%):Draft observations submitted within agreed engagement deadlines.
5. Critical Escalation (10%):Escalate 100% of validated critical risks/fraud indicators within 1 working day.
6. Follow-Up Verification (10%):Complete ≥95% of assigned management action verifications on schedule.
7. Data Analytics Usage (10%):Apply analytics/data testing in ≥80% of audits with available data.
8. Professional Development (5%):Complete minimum 40 hours of relevant training annually.

Requirements

Bachelor’s degree in Internal Auditing, Accounting, Finance, Supply Chain, Logistics, Business, or Engineering.

Certifications:CIA (or in-progress), CFE, CRMA, CPA/ACCA, or ISO Lead Auditor preferred.

Experience:Minimum 3+ years in internal audit, operational audit, risk, or compliance. Experience in logistics, transport, supply chain, or e-commerce is strongly preferred.

Technical Skills:Strong proficiency in Excel; experience with Power BI, SQL, or audit management software is an advantage.

Key Competencies:Professional scepticism, evidence-based judgment, root-cause analysis, concise report writing, and stakeholder communication.