Further to this Ministry's Circular Memorandum No. 77 of 2025 dated 19th December 2025, through which the position of Supervisor of Internal Audit was advertised, please be informed that the Terms of Reference for the post have since been revised to more accurately reflect the current functions, responsibilities, and operational requirements of the Internal Audit Unit.
Accordingly, suitably qualified persons are hereby invited to apply or reapply for the position of Supervisor of Internal Audit within the Internal Audit Unit, Ministry of Finance, based on the approved revised Terms of Reference seen below.
BASIC PURPOSE OF POSITION:
Responsible for coordinating, supervising and reviewing internal audits, advisory services and investigations and providing technical oversight to audit staff by providing independent and objective assurance and advisory services through the evaluation of Governance, Risk Management, Internal Controls, Accountability, Transparency, Operational Effectiveness and Fraud Prevention processes to strengthen public sector performance and promote the efficient, effective and ethical stewardship of public resources.
1. COORDINATES,
assigns, monitors and supervises internal audit engagements, investigations and
special reviews to ensure efficient utilization of resources, adherence to
approved methodologies and timely completion of assignments.
2. LEADS
the conduct of concurrent audits, compliance reviews, performance audits,
special investigations and advisory engagements; ensures that audit activities
are effectively managed, properly documented and conducted in accordance with
professional standards.
3. DEVELOPS,
administers and monitors audit engagement plans and provides technical
guidance, coaching and mentoring to Internal Auditor III and other assigned
staff to promote continuous improvement and professional development.
4. ASSISTS
the Chief Internal Auditor in the development, implementation and monitoring of
the Annual Risk-Based Internal Audit Plan, including audit objectives, scope,
methodologies, procedures and the Quality Assurance and Improvement Programme
(QAIP), to ensure alignment with departmental priorities, emerging risks and
professional standards.
5. EXAMINES
and evaluates management operations, governance processes, risk management
practices, internal control systems, accounting records, information systems
and related activities to assess reliability, adequacy, efficiency,
effectiveness and compliance.
6. REVIEWS
and approves audit plans, risk assessments, working papers, findings,
recommendations and draft reports to ensure quality, accuracy, consistency,
sufficiency of evidence and compliance with professional standards.
7. PREPARES,
reviews and finalizes audit reports, investigation reports and other technical
documents and communicates audit findings, conclusions and recommendations to
the Chief Internal Auditor.
8. MONITORS
the implementation of audit recommendations, evaluates corrective actions taken
and reports on the status and effectiveness of those actions.
9. CONDUCTS
risk assessments and analyses of operational, financial and compliance
information to identify emerging risks, control weaknesses, vulnerabilities and
opportunities for improvement.
10. ASSISTS
in the development, review and continuous improvement of audit policies,
procedures, manuals, methodologies, reporting frameworks and other tools
necessary to support Internal Audit.
11. PROVIDES
professional advice and guidance to management officials on matters relating to
governance, risk management, internal controls, compliance, accountability and
operational effectiveness and maintains effective working relationships with
stakeholders.
12. COLLABORATES
with the Office of the Auditor General and other Government ministries on
assigned audits, investigations and special reviews and represents the Internal
Audit Department at meetings, conferences, seminars, workshops, training
programmes and other professional forums as required.
13. CONDUCTS
performance appraisals of direct reports, establishes work objectives,
identifies training needs, and implements performance improvement measures
where necessary.
14. ACTS
on behalf of the Chief Internal Auditor, as delegated or required, by
overseeing the operations of the Internal Audit Department, providing technical
and administrative leadership, coordinating audit activities, and ensuring the
continuity of departmental functions.
Extensive knowledge of
applicable legislation and regulations of Belize, the Finance and Audit
(Reform) Act, Financial Orders: Stores Orders, Public Service Regulations, the
International Professional Practices Framework (IPPF) and Global Internal Audit
Standards of the Institute of Internal Auditors, and the Internal Audit
Department's policies and procedures. Ability to provide independent and
objective assurance and advisory services; analyze and evaluate complex
operational, financial and compliance information; exercise sound professional
judgement; interpret and apply legislation, policies and standards; supervise,
coach and develop professional staff; prepare and present comprehensive
reports; and communicate effectively with stakeholders at all levels. Must
demonstrate a high standard of integrity, objectivity, professionalism,
discretion, independence and ethical conduct; possess sound professional
judgement and emotional maturity; maintain
and exercise impartial decision-making in the performance of duties.