內部審計總監

崗位設置目的

· 管理公司的內部審計職能，以協助管理層預測、識別和適當管理風險。

· 將內部審計資源投入到那些高風險和重要的公司流程和活動中，同時考慮到管理層和審計委員會的關注。

· 進行獨立和客觀的審查，以支持管理層評估和評估控制環境，同時提倡風險管理、合規性和內部控制。

· 在內部審計的專業知識範圍內向管理層提供增值諮詢和諮詢服務。

工作責任

職位的主要和關鍵工作職責:

審計

內部審計與管理層合作，通過以下方式促進強大的內部控制環境：

· 評估公司的風險狀況並製定基於風險的年度審計計劃，以審查內部審計專業知識範圍內高風險領域的那些方面。

· 獲得審計委員會對年度審計計劃的批准，必要時可以根據公司業務、風險、運營、計劃、系統和控制的變化進行調整。

· 進行客觀評估關鍵控制有效性的審計審查。

· 及時向管理層提供審計建議，以降低風險並幫助他們開展業務、制定戰略和運營決策以及更好地管理風險和控制。

· 跟進管理層在實施公開審計建議方面的進展，並報告其進展情況。

· 定期向管理和審計委員會提供內部審計工作和活動的概覽。

審計委員會支持

· 協助準備審計委員會會議文件。

· 確保有關內部控制和風險的所有重要問題都得到適當報告並提交給審計委員會。

· 管理、協調和處理審計委員會的要求。

欺詐責任

欺詐制止是管理層的責任。內部審計負責以專業懷疑的態度進行審查。內部審計師應對舞弊有足夠的了解，並能夠識別可能已經發生舞弊的跡象。在適當的情況下，內部審計將協助調查任何欺詐行為，以便：

· 確定是否需要加強或加強控制。

· 設計審計測試以幫助揭示未來類似欺詐的存在。

知識 / 經驗

· 學土或以上學歷。

· 註冊會計師或同等專業資格。

· 至少 8-10 年以上經過驗證且逐步負責的審計經驗，包括審計控制、公共會計、風險管理、合規和/或諮詢經驗，有保險行業經驗者優先。

· 深入了解普遍接受的審計標準、原則、實踐和程序，能夠解釋和分析複雜的概念並以創新的方式應用這些概念。

技能 / 性格

· 正直誠實。

· 積極進取，注重細節，具有良好的人際溝通技巧和強大的分析能力。

· 在實現公司和戰略目標的同時，能夠在審計問題上與管理層團隊合作並對其產生積極影響。

· 與不同層級的人合作並有效地工作，能夠在內部和外部與他人建立和保持積極的工作關係。

· 能夠使用積極的傾聽和探究技巧來解決問題。

· 良好的中英文口語和書寫能力。

· 熟練使用Microsoft Excel、Word 和PowerPoint。

Position Purpose

Summary of this position’s requirements:

· Managing the internal audit function of the Company to assist Management to anticipate, identify and appropriately manage risks.

· Devote internal audit resources to those Company’s processes and activities which are high risk and important, taking into consideration the concerns of Management and Audit Committee.

· Conduct independent and objective reviews to support Management in the assessment and evaluation of control environment, while advocating for risk management, compliance and internal controls.

· Provide value-added advisory and consultation services to Management within the expertise of internal audit.

· Provide support to the Audit Committee.

Job Duties

Primary and key job duties and responsibilities for this position:

Auditing

· Internal audit promotes a strong internal control environment in partnership with Management by:

· Assess the Company’s risk profile and develop a risk-based annual audit plan to review those aspects of high risk areas within the expertise of internal audit.

· Obtain approval of the Audit Committee for the annual audit plan which can be adjusted, as necessary, to changes in the Company’s business, risks, operations, programs, systems and controls.

· Conduct audit reviews that objectively evaluate the effectiveness of key controls.

· Provide Management with timely audit recommendations that reduce risk and assist them to run their business, make strategic and operational decisions, and manage risk and control better.

· Follow up the progress of Management in implementing open audit recommendations and report the status thereon.

· Provide Management and Audit Committee with an overview of the works and activities of Internal Audit on a regular basis.

Advising on Key System and Business Projects

Internal audit will participate in significant projects (usually system implementations) to ensure that:

· Projects are properly managed.

· Adequate controls are incorporated in the system.

· Testing is performed at appropriate stages.

· System documentation is complete and accurate.

· The intended purpose and objective of the project is met.

· The resulting implementation or modification does not adversely affect the existing controls infrastructure.

Relationship Management / Supervisory Responsibilities

· Establish and maintain positive and good working relationships amongst different Departments and colleagues of the Company.

· Supervisory responsibilities include managing, supervising and providing direction to subordinates on delivering the annual audit plan, provide effective coaching, career development guidance and develop audit staff as part of succession planning.

Audit Committee Support

· Assist to prepare Audit Committee meeting package.

· Ensure that all the important issues on the internal controls and risks are properly reported and presented to the Audit Committee.

· Manage, coordinate and handle the requests of the Audit Committee.

Responsibility for Fraud

Fraud deterrence is the responsibility of Management.  Internal audit is responsible to conduct reviews with an attitude of professional skepticism.  Internal auditors should have sufficient knowledge of fraud and be able to recognize indicators that fraud may have occurred.  Where appropriate, internal audit will assist in the investigation of any fraud in order to:

· Determine if controls need to be enhanced or strengthened.

· Design audit tests to help disclose the existence of similar frauds in the future.

Knowledge / Experience

· Bachelor degree or above.

· CPA or equivalent professional qualification

· Minimum of 8-10+ years of proven and progressively responsible audit experience including roles in audit control, public accounting, risk management, compliance and / or advisory experience, preferred in insurance industry experience.

· Strong knowledge of generally accepted audit standards, principles, practices and procedures with the ability to interpret and analyze complex concepts and apply these in innovative ways.

Skills / Behaviors

· Integrity and honest.

· Self-initiative, detail oriented with good inter-personal communication skills and strong analytical mind.

· Ability to work with and positively influence Management and Teams on audit issues while achieving corporate and strategic objectives.

 · Work cooperatively and effectively with different levels of people and able to establish and maintain positive working relationships with others both internally and externally.

· Ability to use active listening and probing techniques to surface problems or issues.

· Good command of spoken and written English and Chinese.

· Proficiency in the use of Microsoft Excel, Word and PowerPoint.