*Overview:*

The Internal Auditor will participate in the evaluation of risk and control processes, conduct internal audits, and ensure effective documentation of business processes to support audit objectives.

*Key Responsibilities:*

1. *Risk and Control Evaluation:*

- Collaborate in the preparation of the Risk and Control Evaluation and the internal audit work program to address identified risks.

2. *Control Testing:*

- Perform testing of internal controls as identified during the planning phase and assess their design effectiveness based on the risk assessment.

3. *Audit Procedures:*

- Execute audit procedures as outlined in the audit plan under the supervision of the Auditor.

4. *Documentation:*

- Ensure comprehensive documentation of business processes to facilitate understanding and support the audit.

5. *Information Gathering:*

- Identify and collect sufficient, factual, reliable, relevant, and useful information and evidence to achieve the audit objectives.

6. *Internal Audit Program Implementation:*

- Implement the internal audit program, including applying appropriate sampling techniques and conducting the audit assignment according to the established plan.

7. *Test Plan Preparation:*

- Participate in the development of the test plan for control testing, ensuring alignment with audit objectives.

8. *Business Understanding Documentation:*

- Document all work done to enhance understanding of the Department’s business processes.