Tuyển dụng Internal Audit Director

1. Job Purpose

The Internal Audit Director is responsible for leading and overseeing the Group’s internal audit function to provide independent and objective assurance on the effectiveness of governance, risk management, and internal control systems.

The position is responsible for developing a risk-based internal audit strategy and annual audit plan, directing audit engagements, ensuring compliance with professional standards, identifying significant risks and control weaknesses, and providing practical recommendations to enhance the Group’s governance, risk management, and operational effectiveness.

The Internal Audit Director also leads the development of the Internal Audit function, including its framework, methodology, policies, processes, talent development, and overall operating effectiveness.

2. Key Responsibilities

2.1. Develop Audit Plans and Manage Internal Audit Activities

- Develop the annual Risk-Based Internal Audit Plan covering high-risk and strategically important activities across the Group.

- Review and approve detailed audit programs and methodologies for individual audit engagements and recommend appropriate audit approaches prior to fieldwork.

- Lead, manage, and supervise internal audit engagements, including:

> Allocate appropriate resources to each audit engagement.

> Review audit plans, scope, objectives, and detailed audit programs.

> Supervise audit fieldwork and ensure that audit procedures are performed appropriately and effectively.

> Review and approve audit working papers and supporting documentation prepared by Internal Audit team members to ensure:

* Compliance with the Internal Audit Framework and approved methodology.

* Sufficient and appropriate audit procedures are performed to identify material and emerging risks.

* Adequate and reliable audit evidence is obtained to support audit findings and conclusions.

> Review and challenge draft internal audit reports.

> Present key audit findings, root causes, risk implications, and recommendations to relevant management.

- Report significant audit findings to the appropriate senior management and governance bodies, particularly matters relating to:

> Corporate governance.

> Regulatory and internal compliance.

> Enterprise risks.

> Internal controls.

> Significant operational and financial exposures.

- Promptly escalate significant indicators or suspected cases of serious internal fraud or misconduct identified during audit engagements.

- Monitor management’s implementation of agreed corrective actions and ensure that audit recommendations are appropriately followed up and closed.

- Ensure all audit working papers, evidence, reports, and related documentation are properly maintained and retained in accordance with the Internal Audit function’s requirements, Group policies, and applicable Vietnamese regulations.

2.2. Monitor Internal Control and Compliance

- Assess the adequacy, effectiveness, and efficiency of the Group’s internal control framework.

- Evaluate the effectiveness of key controls and identify opportunities to strengthen the control environment.

- Provide independent assessment and recommendations regarding significant organizational changes, including the merger or consolidation of key functions or departments.

- Review new services, processes, business activities, systems, and controls during their design, implementation, and expansion phases.

- Provide advisory support to management and relevant business functions on matters relating to:

> Corporate governance.

> Risk management.

> Internal controls.

> Compliance.

> Process effectiveness.

- Stay updated on emerging risks, industry best practices, regulatory developments, and international standards relating to internal audit, governance, risk, and internal control.

2.3. Develop the Internal Audit Framework and Build the Internal Audit Team

- Establish, maintain, and continuously improve the Group’s Internal Audit Framework, including:

> Internal Audit Charter.

> Internal Audit policies and procedures.

> Audit methodology.

> Risk assessment methodology.

> Audit programs and working paper standards.

> Reporting and follow-up mechanisms.

- Ensure the Internal Audit function operates in accordance with applicable professional standards and recognized international best practices, including the IIA Global Internal Audit Standards.

- Ensure all Internal Audit team members comply with the Group’s policies, Internal Audit methodology, professional standards, and ethical requirements.

- Build and maintain a high-performing Internal Audit team with appropriate technical knowledge, professional qualifications, skills, and experience.

- Develop talent and succession plans for the Internal Audit function.

- Identify professional development needs and propose relevant training and certification programs for Internal Audit team members.

- Promote a culture of professional integrity, independence, objectivity, continuous improvement, and knowledge sharing within the Internal Audit function.

2.4. Manage Internal Audit Budget

- Develop the annual operating budget for the Internal Audit function based on the approved audit strategy and business requirements.

- Monitor budget utilization and ensure that actual expenses remain within the approved budget.

- Identify and report potential budget overruns in a timely manner and obtain appropriate approval for any necessary adjustments.

- Provide periodic reports on Internal Audit budget performance and expenditure.

2.5. Governance and Operational Management

- Establish and maintain effective internal governance and operating mechanisms for the Internal Audit function, including:

> Internal working regulations.

> Policies and procedures.

> Workflows.

> Templates and checklists.

> Delegation of authority and responsibility matrices.

- Ensure effective coordination between Internal Audit and other functions across the Group.

- Develop and implement internal training plans to enhance professional capabilities and build the Internal Audit talent pipeline.

- Ensure proper management, security, and confidentiality of audit data, information, working papers, and professional documentation.

- Identify, assess, control, and mitigate operational risks arising within the Internal Audit function and report material risks in accordance with the Group’s risk management framework.

- Manage and safeguard assets, tools, equipment, systems, and other resources used by the Internal Audit function.

- Perform other duties and assignments as requested by senior management.

Yêu cầu công việc

Working location: District 1, Ho Chi Minh City, Vietnam

Education:

- Bachelor’s degree or above in Accounting, Auditing, Finance, Business Administration, Risk Management, or a related discipline.

- A postgraduate degree such as an MBA or Master’s degree is an advantage.

Professional Certifications:

- Professional certifications such as CIA, CPA, ACCA, CISA, CFE, or equivalent are highly preferred.

- CIA/CPA/ACCA certification is considered a strong advantage.

Professional Knowledge

- Strong knowledge of internal audit principles, methodologies, and professional practices.

- Strong understanding of enterprise risk management, internal control frameworks, governance, compliance, and business processes.

- Solid understanding of risk-based internal auditing and control assessment.

- Good knowledge of COSO Internal Control and/or COSO ERM frameworks.

- Strong understanding of the IIA Global Internal Audit Standards and applicable Vietnamese laws and regulations relating to internal audit and corporate governance.

- Knowledge and understanding of the real estate, investment, construction, or other relevant industries is highly preferred.

Professional Experience

- 10+ years of professional experience in Internal Audit, External Audit, Internal Control, Risk Management, or related fields.

- Proven experience working in a large corporation, listed company, Big 4 firm, or complex business environment.

- Preferably at least 5 years of combined experience in both External Audit and Internal Audit.

- Strong experience in developing risk-based audit plans, managing complex audit engagements, evaluating internal controls, identifying significant risks, and monitoring remediation actions.

- Experience in fraud risk assessment, fraud investigation, or identifying significant misconduct is an advantage.

Management Experience

- 5+ years of management experience in a comparable Internal Audit, Internal Control, Risk, or Audit leadership role.

- Proven track record of managing and developing an Internal Audit team of 8 or more employees.

- Experience in resource planning, performance management, talent development, succession planning, and building a high-performing professional team.

Leadership & Competencies

- Strong leadership and people management capabilities.

- Strategic thinking with the ability to assess issues from a Group-wide and enterprise perspective.

- Strong analytical, critical thinking, problem-solving, and decision-making skills.

- Excellent planning, organizational, and project management skills.

- Strong communication, presentation, influencing, and stakeholder management skills.

- Ability to communicate complex audit, risk, and control issues clearly to senior management and governance bodies.

- High level of integrity, independence, objectivity, confidentiality, and professional judgment.

- Strong business acumen and the ability to provide practical, value-adding recommendations rather than focusing solely on compliance.

- Experience working for listed companies is highly preferred and will be considered a strong advantage, particularly candidates with exposure to corporate governance, regulatory compliance, financial reporting, risk management, and internal control requirements in publicly listed organizations.

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