Financial Audit Planning

• Prepare annual financial audit plans.
• Conduct risk-based audit planning.
• Allocate audit resources.

Financial Audit Execution

• Audit:
• General Ledger
• Financial Statements
• Cash Management
• Branch Accounting
• Treasury Transactions
• Loan Accounting
• Fixed Assets
• Payroll
• Procurement
• Tax Compliance

Internal Control Review

• Evaluate accounting controls.
• Assess segregation of duties.
• Review authorization processes.
• Verify compliance with SOPs.

Financial Reporting

• Review financial statements.
• Validate accounting accuracy.
• Ensure IFRS compliance.
• Identify accounting errors.

Compliance Review

• Verify compliance with:
• NBC regulations
• Tax laws
• Accounting standards
• Internal policies

Audit Reporting

• Prepare audit reports.
• Present findings.
• Recommend corrective actions.
• Follow up on audit observations.

Fraud Investigation

• Participate in fraud investigations.
• Analyze financial irregularities.
• Support disciplinary investigations.

Team Leadership

• Supervise Financial Auditors.
• Coach junior auditors.
• Conduct performance evaluations.

• Bachelor's Degree in Accounting, Finance, Auditing or Banking
• Preferred CPA, ACCA, CIA & CISA (advantage)
• Minimum 5 years in Internal Audit, External Audit, or Financial Control.
• Minimum 2 years in a supervisory role.
• Experience in Banking, Microfinance or Audit Firm
• IFRS
• Cambodian Accounting Standards
• NBC Regulations
• Internal Control Framework (COSO)
• Risk-Based Auditing
• Microsoft Excel (Advanced)
• Audit Software (preferred)
• Data Analytics