Job Description

Job Title:Internal Auditor - Operations Job Location: Abu Dhabi Company: ADNOC Distirbution

3. JOB PURPOSE: To conduct and to complete successfully all audit assignments allocated (administrative, financial, operational) according to scheduled and annual audit plans, and in accordance with corporate strategies, procedures, policies, and directives. To prepare initial draft of audit reports (admin./financial/operational), and to follow up corrective action plans with concerned staff.

4. KEY ACCOUNTABILITIES: Job Specific Accountabilities Internal Audit Planning Studies and conducts audit assignments of allocated divisions/departments, according to scheduled and annual audit plans. Collects and analyses all working documents regarding systems processes, procedures and policies in place, necessary for auditing and evaluation purposes. Internal Audit Execution Executes the approved annual audit plan as agreed and ensures that all audited areas are subject to adequate evaluation of internal controls. Identifies areas that may require additional audit coverage to ensure that systems, procedures and internal controls are effectively adhered. Collects and analyses all necessary evidence, to assess any potential procedural risks. Analyses, discusses and coordinates with audited department and concerned staff, revision and evaluation of admin./financial/operational procedures. Makes recommendations to improve the internal controls. Helps in analysing and revises administrative, financial and operational procedures and policies, and makes recommendations to improve controls. Follows audit procedures as outlined in audit program, and verifies compliance with pertinent laws and regulations. Reviews and discusses with the concerned staff all problems, controls and other audit related matters disclosed in audit reports. Initiates updating audit programs (administrative/financial/operational), and prepares complete audit working papers. Visits and carries out audit programs for Service Stations, depots and other remote areas, as per annual audit programs schedule. Recommends updates in the Risk Register following the audit test of controls. Internal Audit Reporting Prepares preliminary draft audit report, highlighting discrepancies and non-compliance issues and recommending new/additional controls to mitigate such deficiencies. Discusses the preliminary report with the concerned staff, and reviews their comments, feedback and corrective action plan with the Senior Auditor in order to prepare the final audit report. Prepares draft audit reports for Senior Auditor's review, highlighting compliance status of concerned department/division, any non-compliance issues and shortcomings. Internal Audit Follow-up Helps and follows up on Audit observations actions plans by various audited departments/divisions, according to audit reports and corrective action plans, as agreed with the auditees. Generic Accountabilities Supervision Plan, supervise and coordinate all activities in the assigned area to meet functional objectives. Train and develop the assigned staff on relevant skills to enable them to become proficient on the job and deliver the respective section objectives. Budgets Provide input for preparation of the Department/ Section budgets and assist in the implementation of the approved Budget and work plans to deliver Section objectives. Investigate and highlight any significant variances to support effective performance and cost control. Policies, Systems, Processes & Procedures Implement approved Department / Section policies, processes, systems, standards and procedures in order to support execution of the Department / Section's work programs in line with Company and International standards. Comply with all applicable legislation and legal regulations. Performance Management Contribute to the achievement of the approved Performance Objectives for the Department / Section in line with the Company Performance framework. Innovation and Continuous Improvement Design and implement new tools and techniques to improve the quality and efficiency of operational processes. Identify improvements in internal processes against best practices in pursuit of greater efficiency in line with ISO standards in order to define intelligent solutions for issues confronting the function. Health, Safety, Environment (HSE) and Sustainability Comply with relevant HSE policies, procedures & controls and applicable legislation and sustainability guidelines in line with international standards, best practices and ADNOC Code of Practices Reports Provide inputs to prepare Section MIS and progress reports for Company Management

5. COMMUNICATIONS & WORKING RELATIONSHIPS: Internal VP Audit & Assurance Function Head and other employees as and when needed

6. QUALIFICATIONS, EXPERIENCE, KNOWLEDGE & SKILLS: Minimum Qualification Bachelor Degree in Commerce/ Accounting Minimum Experience & Knowledge & Skills 6 years of professional experience in auditing Strong verbal and written communication skills in English, knowledge of Arabic is an advantage Understanding of business processes and systems Working knowledge of Microsoft Office, especially Word, Excel and PowerPoint Ability to work independently and as part of team Critical Thinking & Analysis skills Good knowledge on the internal audit, corporate governance and risk management Professional Certifications At least one professional qualification/ certification from one of auditing associations (CPA, CFE, CIA).

Job Purpose

Execute or assist in execution of assigned areas of Internal Audit Plan for ADNOC and assigned Group in order to ensure that internal control system for integrity and reliability of financial and operational areas are implemented and working efficiently and effectively. Provide effective recommendations for preventive / corrective actions as required, working with high ethical standards. Participate in the periodic Risk Assessments and development of the Unit's Risk-Based Work Plans.

Job Specific Accountabilities (Part 1)

Internal Audit Plan . Assist in the preparation of the periodic Risk Assessments and the development of the Unit's Risk- Based Work Plans. Audit Execution . Assist the senior auditors in the examination and analysis of records through executing audit program steps for the assigned audits. . Determine business objectives, main functions, and the nature of activities, potential risks and controls to be reviewed. . Develop a detailed audit program / Risk & Control Matrix (RCM) for the assigned audit including the objectives, potential risk, key controls, audit procedures and the use of audit techniques and tools to evaluate governance, risks and controls processes, and submits audit program to for review and approval. . Ensure that adequate working papers and all relevant information are continuously documented and updated in the automated Audit Management System in accordance with pre-defined templates and audit procedures. . Perform the audit in accordance with the approved audit program and ensures that audit objectives have been met to support the audit conclusions/results. . Identify, obtain, analyze and appraise related systems and evidentiary data/information. . Prepare and / or assist auditors in preparing working papers, which record and summarize data on the assigned audit and the results of the audit examination. . Participate in physical verification of assets, cash and inventory count exercises during the scheduled / surprise audit visits. . Appraises the adequacy of the corrective actions taken by management on audit recommendations through follow up audits and periodically reviews and updates the status of management action plans. . Maintains follow-up register for all audit issues reported. Audit Reports . Prepare and / or assist in the preparation of formal written reports, expressing opinions on the adequacy and effectiveness of the system and the efficiency with which activities are carried out. . Recommend practical improvements options corresponding to the observations with an objective to contribute to the improvement of governance, risks and control processes to assist in the achievement of the company business objectives. . Follow-up on replies to issued draft and final audit reports. . Provide assistance in the training coordination and ongoing audit assignments as required. . Assist in preparation of presentations and reports as and when required. Coordination . Liaise with ADNOC management to obtain information required to perform and facilitate assigned audits. . Carries out basic support work including compilation of data for tracing and follow-up of audit issues and implementation action plans. . Participates in the development and implementation of the automated Audit Management System.

Job Specific Accountabilities (Part 2)

Job Specific Accountabilities (Part 3)

Generic Accountabilities

Supervision . Plan, supervise and coordinate all activities in the assigned area to meet functional objectives. . Train and develop the assigned staff on relevant skills to enable them to become proficient on the job and deliver the respective section objectives. Budgets . Provide input for preparation of the Department/ Section budgets and assist in the implementation of the approved Budget and work plans to deliver Section objectives. . Investigate and highlight any significant variances to support effective performance and cost control. Policies, Systems, Processes & Procedures . Implement approved Department / Section policies, processes, systems, standards and procedures in order to support execution of the Department / Section's work programs in line with Company and International standards. . Comply with all applicable legislation and legal regulations. Performance Management . Contribute to the achievement of the approved Performance Objectives for the Department / Section in line with the Company Performance framework. Innovation and Continuous Improvement . Design and implement new tools and techniques to improve the quality and efficiency of operational processes. . Identify improvements in internal processes against best practices in pursuit of greater efficiency in line with ISO standards in order to define intelligent solutions for issues confronting the function. Health, Safety, Environment (HSE) and Sustainability . Comply with relevant HSE policies, procedures & controls and applicable legislation and sustainability guidelines in line with international standards, best practices and ADNOC Code of Practices Reports . Provide inputs to prepare Section MIS and progress reports for Company Management

Generic Accountabilities (continue)

Internal Communications & Working Relationships

. Regular Contacts with operational level management within all auditable departments throughout ADNOC. . Frequent contacts within ADNOC at all levels of Management up to Department Manager with respect to audit programs, the conduct of the audits, audit reports, findings and recommendations. . Regular contacts with Management within the assigned ADNOC Group Companies up to Manager level with regards to the Group Company audits.

External Communications & Working Relationships

Regular Contacts with Internal Audit Service Provider(s) to coordinate audit activities, when required.

Minimum Qualification

Bachelor Degree in Finance/ Auditing or relevant discipline

Minimum Experience, Knowledge & Skills

. 5 years of relevant experience in internal auditing, with varied experience in oil and gas operations and their inherent challenges/risks in the context of corporate function. . Familiarity with the International Professional Practices Framework (IPPF) and other standards and their interpretation and application to Internal Auditing practice. . Experience in managing and tracking time for different Internal Audit related activities. . Experience in utilising various business applications to gather/ verify information with guidance. . High level of proficiency in English, working knowledge of Arabic is desirable.

Professional Certifications

Working towards obtaining an Audit Certifications (e.g. CA, CIA, CISA, ACCA, CIMA).

Work Condition, Physical effort & Work Environment

Physical Effort Minimal Work Environment Normally air-conditioned environment however exposed to prevailing weather conditions while in the operating sites / field visits.

Additional Details

Job Family / Sub Family: Governance / Audit