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.

Education

Bachelor's Degree in:

• Accounting
• Finance
• Auditing
• Banking

Preferred:

• CPA
• ACCA
• CIA
• CISA (advantage)

Experience:

• Minimum 5 years in Internal Audit, External Audit, or Financial Control.
• Minimum 2 years in a supervisory role.

Experience in:

• Banking
• Microfinance
• Audit Firms

Technical Skills

• IFRS
• Cambodian Accounting Standards
• NBC Regulations
• Internal Control Framework (COSO)
• Risk-Based Auditing
• Microsoft Excel (Advanced)
• Audit Software (preferred)
• Data Analytics

Competencies

• Integrity
• Independence
• Attention to detail
• Critical thinking
• Leadership
• Communication
• Report writing
• Time management