** Planning - Participate in opening meetings with clients to explain the scope and objectives of the audit engagement to client and provide an overview of all steps in the audit process - Develop a thorough understanding of business processes in scope for assigned audits and document the processes in flowcharts and / or process narratives. Identify and document inherent risk and controls within the business processes ** Fieldwork - Develop a risk based test plan by selecting appropriate audit approach, test procedures and sampling criteria based on professional judgment and departmentally defined internal audit methodology - Perform audit tests and prepare working papers in accordance with professional IIA standards and Cambodian IA methodology - Evaluate the adequacy of process design and the effectiveness of controls in meeting business and control objectives. Identify and document control and process weaknesses and provide evidential support for findings - Proposed practical and value added recommendations to address control weaknesses and / or process inefficiencies - Organize and reference work papers for review - Participate in closing meeting with client at the end of the fieldwork, providing clear explanations for identified issues ** Reporting - The Preparation of a concise and informative audit report to effectively communicate the findings and recommendations to the department and Officers ** Other Responsibilities - Internal Audit in the development of the annual Internal Audit plan - Internal Audit in the development and implementation of the evolving IA methodology for Bank - Contributes to the safeguarding of bank assets and the interests of Members by ensuring that appropriate internal controls are in place and operating effectively - Perform consulting services for management through participation in projects designed to introduce new and / or changing processes, products or facilities. Provide value added recommendations to mitigate both project and states risk - Develops and maintains effective and professional working relationships with all levels of staff with the organization, including Audit committee of the Board conducts investigations of suspected internal fraud - Provide consultative support to branches and departments with regard to the adequate design and execution of risk management processes - Collect, co-ordinate and disseminate material for the quarterly Audit Committee meeting - Conduct testing to assist Bank’s External auditors with the annual financial reporting audit - Process ballots for annual voting process for Bank’s Board of Directors and oversee ballot counting ** Purpose of the Job 1. Internal audit services in developing and executing the Bank’s audit plan and take a lead role in the day to day executing of internal audits; 2. Contribute to the Internal Audit (IA) function by identifying risks associated with business objectives and evaluating the controls in place to mitigate those risks in order to improve the effectiveness of risk management, control, and governance process 3. Provide value-added advice and support to business partners on the creation or modification of policies, procedures, processes, products or services to ensure an appropriate level of internal control and compliance in maintained

**Knowledge and Experience - Education in Business, Accounting or Finance - A recognized professional designation in Accounting or Internal Auditing (CA, CMA, CGA, CIA or CISA) - 3 to 5 year experience in Audits of Financial Institutions - Solid understanding of risk and control concepts. Ability to apply these concepts to evaluate the adequacy and effectiveness of business processes and controls to mitigate risk to tolerance levels defined by management - Knowledge of COSO Risk and Internal Control framework would be an asset - Working knowledge of professional IIA performance standards with regarding to planning, testing, sampling and documentation - Good understanding of accounting principles and financial statements - Well-developed technical skills in Word and Excel - Has (or will acquire) a working knowledge of Bank policies and procedures and business applications used in Bank processes - Understanding of knowledge and / or work experience of Korean Financial Institutions in Cambodia ** Skills and Attributes - Good interpersonal skills with a proven ability to communicate effectively (both written and verbal) with all levels within the organization - Unquestioned personal integrity with strong ethics and values consistent with KB’s culture - Ability to stand firm on difficult issues when required - Strong analytical capability - Capable of working independently and with minimum supervision - Logical approach to identifying and evaluating issues and problem solving - Well-developed organizational skills with the ability to prioritize multiple assignments - Displays awareness of the need for confidentially in sensitive matters - Demonstrated job commitment and personal flexibility to meet changing expectations - Commitment to self-development and expansion of knowledge