Location: United Kingdom (London)
Closing date: 06 Apr 2008
Job Description

Job description

Position: Internal Auditor
Department: Chief Executive and Finance Risk and Audit Committee (Treasurer)
Responsible to: Chief Executive
Works with: SMT and country directors
Grade: A
Salary: £34,000 - £37,000
Location: London, with significant overseas travel


Merlin is the only specialist UK agency which responds worldwide with vital health care and medical relief for vulnerable people caught up in natural disasters, conflict, disease and health system collapse. Each year, Merlin helps more than 15 million people in up to 20 countries.


The Chief Executive manages a team of five directors (Programmes, Health, Marketing and Communications, Finance and Human Resources). The Chief Executive’s Office currently comprises the Executive Assistant post and the Internal Auditor.

The Internal Audit function provides assurance to the Chief Executive that appropriate procedures and controls are in place to ensure that the objectives of the organisation are achieved through effective risk management, governance and other control processes. The internal auditor reports directly to the Chief Executive and has a remit covering all five of the Director’s portfolios.
Main purpose of the role

To undertake independent appraisal and provide assurance to the Chief Executive of the effectiveness of the policies, procedures and standards by which the charity’s financial, physical and information resources are managed, both in the UK and in country programmes. To assist the management and the trustees of Merlin in the effective discharge of their responsibilities by acting as a facilitator in business risk management and carrying out value for money reviews.

Overall Objectives (scope)

To carry out the internal audit function both in head office and the country programmes including planning, undertaking audits, making recommendations and monitoring follow up.
To review and monitor risk management processes and implementation.
To provide an overview to senior management and trustees of organisational health and non compliance.


To carry out the internal audit function
- To plan, organise and carry out the internal audit function including the preparation of both an annual audit plan and individual audit plans which fulfil the responsibility of the function, scheduling and assigning work and estimating resource needs.
- To report to both the trustees and management on the policies, programmes and activities of the function.
- To coordinate coverage with the external auditors, and ensure that each party is not only aware of the other’s work but also well briefed on areas of concern.
- To make recommendations on the systems and procedures being reviewed, report on the findings and recommendations and, together with the Audit Committee, monitor management’s response and implementation.

To review and monitor risk management processes and implementation
- To work with trustees and management to ensure a system is in place which ensures that all major risks of the charity are identified and analysed, on an annual basis.
- To review the effectiveness of the charity’s risk management and governance processes.

To provide an overview to senior management and trustees
- To assist the Finance and Risk committee in monitoring management response in implementing the findings and recommendations
- To review and report on the accuracy, timeliness and relevance of the financial and other information that is provided for management and how management use that information.
- To report on the value for money that the charity obtains in all its activities with special regard to economy, efficiency and effectiveness.
- To conduct any reviews or task requested by trustees, chief executive or finance director, provided such reviews and tasks do not compromise the independence or objectivity of the internal audit function.
- To provide both management and the trustees with an opinion ?or recommendations on the internal controls in the charity.

Dimensions and Limits of Authority

Responsible for alerting management and trustees of significant organisational risk issues. Day to day reporting to Chief Executive but can report direct to the Treasurer or other trustees of the Finance Audit and Risk Committee if necessary.

Person Specification

Essential Qualifications, experience and competences
- A recognised professional qualification (e.g. IIA Advanced Diploma in Internal Auditing, ACA, ACCA, CIMA, CIPFA) which implies a thorough knowledge of the principles, procedures and practices of accounting and financial records and transactions and IIA internal audit standards.
- Significant knowledge and experience of audit procedures, including planning, techniques, tests and sampling methods.
- Significant knowledge and experience of corporate governance issues and risk management
- Considerable knowledge of computerised accounting and auditing record keeping systems.
- Excellent written and spoken English
- Confident and proficient user of MS Office
- Advanced ability to and experience of gathering, analysing and evaluating facts and preparing and presenting concise oral and written reports.
- Excellent oral and written communication skills with the ability to communicate clearly and effectively to a wide range of audiences.
- Considerable ability to maintain current knowledge of developments related to business matters of relevance to internal audit, particularly legislation changes and developments as they affect charities, and new auditing techniques and practices.
- Ability to and experience of establishing and maintaining effective working relationships with colleagues from different functions and cultures
- An understanding of and empathy with the charitable sector and audit issues which affect it
- Experience of working unsupervised, taking a flexible approach to managing and prioritising a high and diverse workload in a fast paced environment with tight deadlines
- A commitment to continuing personal development and continuous improvement in delivery of the internal audit activity.
- Able and willing to travel to remote and insecure locations for 50-60% of the year for 1 to 3 weeks at a time
- An understanding of and commitment to the mission and values of Merlin

Desirable Qualifications, experience and competences
Vacancies Contact
If you would like to apply for this position, please download an application form from our website http://www.merlin.org.uk and send it to applications@merlin-uk.org.