Internal Auditor

The American University of Iraq - Baghdad (AUIB) is a private, non-profit university that serves Iraq and the world through the spirit of free and broad inquiry, by supporting research and teaching on local and global issues, forming academic partnerships with top universities and international organizations, and creating an American-style, technology-enhanced curriculum that enables graduates to pursue careers and civic engagement, shaping the future of Iraq and the region.

Key Responsibilities

Essential Duties and Responsibilities

• Risk-Based Annual Audit Planning: Develop and maintain a risk-based annual internal audit plan covering both academic and administrative functions, aligned with the university's strategic objectives and risk profile; present the plan to the President and the Board of Trustees for review and approval, and update it as the university's risk landscape evolves.
• Financial Auditing: Plan and execute audits of financial processes, controls, and reporting, including tuition and other revenue, procurement and disbursements, payroll, treasury, and grants, assessing the accuracy and integrity of financial records, the safeguarding of university assets, and the effectiveness of internal controls over financial reporting.
• Operational Auditing: Evaluate the efficiency, effectiveness, and economy of academic and administrative operations, including admissions and registration, facilities, information technology, human resources, and auxiliary services, identifying control gaps and process weaknesses and recommending practical, cost-effective improvements.
• Compliance Auditing: Assess compliance with university policies and procedures, applicable Iraqi laws and regulations, Ministry of Higher Education and Scientific Research (MoHESR) requirements, and relevant accreditation, donor, and contractual obligations; monitor emerging regulatory developments affecting the university and advise leadership on their audit and control implications.
• Governance and Risk Management Assurance: Provide independent assurance on the adequacy and effectiveness of the university's governance processes, risk-management framework, and internal control environment; support management in strengthening risk identification, assessment, and mitigation practices, without assuming management responsibility for the operation of controls.
• Audit Reporting and Follow-Up: Prepare clear, objective, and timely audit reports with practical, risk-ranked recommendations; communicate results to the President and the Board of Trustees; and maintain a formal follow-up system to track management's implementation of agreed corrective actions through to closure.
• Special Reviews and Investigations: Conduct special reviews, advisory engagements, and investigations into suspected fraud, waste, abuse, or ethics violations as directed by the Board of Trustees or the President, exercising strict confidentiality, objectivity, and due professional care, and coordinating with Legal Counsel and Human Resources as appropriate.
• External Audit Liaison and Professional Practice: Coordinate with the university's external auditors and regulators to support audit readiness and avoid duplication of effort; maintain audit working papers and documentation in accordance with the Institute of Internal Auditors' International Professional Practices Framework (IPPF); and operate a quality assurance and improvement program for the internal audit activity.

Minimum Qualifications

• Education (Minimum / Preferred):

• Bachelor's degree in Accounting, Finance, Business Administration, or a related field.
• Preferred: Master's degree in Accounting, Finance, Business Administration (MBA), or a related discipline.

• Experience (Minimum / Preferred):

A minimum of eight (8) years of progressive, relevant audit experience (internal audit, external audit, or a combination), including responsibility for leading audit engagements from planning through reporting.

Preferred: Ten (10) or more years of audit experience, including internal audit within a higher education, non-profit, or other complex regulated environment, and familiarity with Iraqi or regional regulatory frameworks.

• Knowledge, Skills, and Abilities (KSAs):
• Thorough knowledge of the Institute of Internal Auditors' International Professional Practices Framework (IPPF), the COSO internal control framework, and risk-based audit methodology.
• Strong understanding of financial reporting and internal controls, with working knowledge of IFRS; familiarity with the Iraqi regulatory environment and MoHESR requirements is a distinct advantage.
• Demonstrated independence, objectivity, and integrity, with the ability to handle sensitive and confidential information with discretion.
• Excellent analytical, investigative, and report-writing skills, including the ability to present findings clearly and constructively to senior leadership and the Board.
• Proficiency in data analysis and audit tools; experience auditing ERP environments (e.g., Oracle Fusion) is an advantage.

Languages

• Proficiency in English (spoken and written)
• Arabic proficiency strongly preferred, for engagement with Iraqi regulators and MoHESR

• Certifications / Technical Skills (if applicable):

o A recognised professional certification is required: CIA, CPA, ACCA, or equivalent.
o CISA, CFE, or CRMA certification is an advantage, as is proficiency with audit management and data-analytics tools.
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