Senior Internal Audit Associate

Key Responsibilities

• Plan and perform internal audit engagements in accordance with approved audit programs.
• Review business processes, internal controls, and operational procedures.
• Evaluate the effectiveness of internal controls and identify control gaps.
• Perform substantive testing and control testing.
• Document audit procedures and maintain complete audit workpapers.
• Prepare clear and well-supported audit findings.

• Perform audits over payroll processes across multiple client organizations.
• Validate payroll calculations, approvals, deductions, tax withholdings, and payment accuracy.
• Review payroll changes, employee master file maintenance, and segregation of duties.
• Assess payroll compliance with company policies and applicable regulations.
• Identify duplicate payments, unauthorized transactions, payroll anomalies, and process weaknesses.
• Recommend improvements to strengthen payroll controls.

• Identify operational, financial, and compliance risks.
• Evaluate the adequacy of mitigating controls.
• Assist in developing risk-based audit plans.
• Escalate significant risks and control deficiencies.

• Prepare audit reports with practical recommendations.
• Present audit observations to management.
• Follow up on corrective actions until closure.
• Maintain audit documentation and supporting evidence.

• Recommend opportunities to improve operational efficiency.
• Assist departments in strengthening internal controls.
• Support continuous improvement initiatives.
• Promote best practices in governance and compliance.

• Ensure compliance with company policies and audit standards.
• Maintain confidentiality of sensitive financial and employee information.
• Support external audits when necessary.

Qualifications

• Bachelor's Degree in Accountancy, Internal Auditing, Finance, or a related business discipline.
• CPA, CIA, CISA, or equivalent certification is an advantage but not required.

• Minimum of 4–6 years of experience in Internal Audit, External Audit, Risk Advisory, or Assurance.
• Experience auditing operational and financial processes.
• Experience preparing audit reports and documenting findings.
• Experience with process walkthroughs and internal control testing.
• Payroll audit experience is preferred but not required.

• Strong understanding of internal control frameworks.
• Knowledge of risk assessment methodologies.
• Experience performing substantive and compliance testing.
• Ability to interpret financial reports and business processes.
• Advanced Microsoft Excel skills.
• Experience with ERP systems is an advantage.
• Familiarity with payroll systems is a plus.

• Strong analytical thinking
• Excellent attention to detail
• Professional skepticism
• Risk identification and assessment
• Process improvement mindset
• Problem-solving skills
• Strong documentation skills
• Clear written and verbal communication
• Organizational and time management
• Ability to work independently
• High ethical standards and integrity

Preferred Experience

Candidates with experience auditing any of the following are highly desirable:

• Payroll operations
• Human Resources processes
• Shared Services
• BPO or outsourcing companies
• Professional services firms
• Finance and Accounting operations
• SOX controls
• Operational audits
• Compliance audits