I. FOREWORD
Indonesia AIDS Coalition (IAC) is a community-based organization that works with stakeholders to increase transparency, accountability, and public participation in AIDS programs with a vision of a world without stigma and discrimination in which the rights of PLHIV and other AIDS-affected populations are recognized, protected and fulfilled. In this vision, we want to especially emphasize the rights to health, education, work, decent living and children’s rights.
IAC’s mission is to work with and for affected key population to ensure the fulfillment of the rights of PLHIV, the creation of an enabling environment and to promote good governance of AIDS programs so that they are participatory, transparent, and accountable.
To realize the Vision and Mission, IAC has made several partnerships with other institutions, both at the domestic and international levels, in terms of funding and institutional strengthening, in which a firm and accountable organizational management is required. In order to strengthen IAC’s organizational management to promote transparency and accountability, IAC intends to establish an Internal Audit mechanism which will oversee the organization’s operational activity, particularly to urge compliances between the policy and procedures with the implementation. This vacancy announcement is for the Internal Auditor position with roles and responsibilities elaborated below.
II. OBJECTIVES AND PURPOSE
This Terms of Reference is prepared with the following purposes and objectives;
a. The basis for determining Internal Audit, along with a description of the Scope of Work and procedures and mechanisms for reporting audit results.
b. Strengthening the function of internal control and compliance with financial governance in accordance with IFRS.
III. SCOPE OF WORK
Internal Audit will be directly responsible and report to the Supervisory Board and collaborate with the Management Team and Executive Director.
Duties and Responsibilities
- Review the financial information to be issued by the institution for audit purposes, which includes transaction journals, ledgers, cash flow reports, activity costs, advances, accounts payable and balance sheets.
- Reviewing compliance with laws and regulations related to institutional activities.
- Provide independent opinion on methods of financial recording and reporting, as well reviewing the overall internal control environment including finance, procurement, HR and programmatic implementations for identifying any loopholes/weakness and suggest improvement.
- Reviewing the implementation of audits by external auditors and overseeing the implementation of follow- ups by the Director and management on the findings of the external auditors.
- Reviewing and providing advice to the Supervisory Board, Directors and Management regarding potential conflicts of interest at the level of the institution’s business activities.
- In addition to being responsible for and reporting to the Supervisory Board, IA will provide recommendations for corrective, preventive and mitigating actions on the results and potential findings by external auditors, LFA and OIG recommendations.
- Maintain the confidentiality of documents, data and information of the institution.
Authorities
- Access documents, data, and information from the institution regarding the required employees, funds, assets and resources of the institution.
- Communicate and coordinate directly with employees, including Directors and Management* as well as those who carry out internal control, risk management and financial functions
- Exercise other powers granted by the Supervisory Board.
Qualifications
- Minimum Bachelor degree majoring in Accounting / Finance / Economics, especially in the field of Audit is preferred.
- Must have an Internal Audit certification (CIA or CPA).
- Minimum 5 years experiences as Internal Auditor
- Have a good knowledge of auditing standards, procedures, laws and regulations
- Have good analysis and report writting
- Have an understanding in finance, tax, IT, HR and risk management
- Has the ability to process large amounts of data and compile it into detailed reports
- Deep understanding and knowledge of ERP system is required and familiar with accounting software (SANGO, ABIPRO, and others) is a plus
- Able to work independently
- Computer literate (MS Word, Excel, Power point, and internet).
- Able to communicate properly and correctly in Indonesian and active English, both orally and in writting
IV. PROCEDURE AND MECHANISM FOR REPORT
- Internal Audit regularly checks the governance and implementation of the institutions
- Prepare and compile a report on the results of the inspection every month, at the latest submitted to the Supervisory Board on the 5th of the following month, in softcopy and hardcopy
- Internal Audit holds regular meetings with the Supervisory Board at least 1 (one) time in 3 (three) months to discuss the progress of improvement of the audit results, unless there are important matters requiring more meetings than the above provisions.
- At every Internal Audit meeting with the Supervisory Board, the minutes of the meeting are stated, including if there are differences of opinion, which are signed by all attendees and make a plan of action on the resolutions of the meeting.
Application, CV and contact details for 3 references should be submitted by e-mail to: recruitment@iac.or.id at the latest 4th April 2021.
