External Circular No. 3 of 2025
Reference: MTIBD/CIR/GEN/8/7
Ministry: Trade, Industry & Business Development
Career Opportunity: Internal Auditor
Department: Internal Audit
Location: Ministry Headquarters, Maseru, Lesotho
Number of Positions: One (1)
Reports To: Principal Secretary
Job Summary
Under the general supervision of the Principal Secretary, the Internal Auditor provides guidance on internal controls, risk management, and governance. The role involves evaluating and assessing the effectiveness of risk management and operating processes, monitoring staff performance, and reporting on audit engagements.
Key Responsibilities
1. Internal Controls, Risk Management & Governance
- Conduct audit assignments to evaluate internal controls and risk management
- Provide consulting services on policies, documentation, rules, and regulations
2. Risk Management & Operational Assessment
- Prepare risk-based audit programs
- Appraise existing controls to ensure efficiency and effectiveness
- Recommend revisions to operating procedures
- Maintain audit records and working papers
- Ensure audit programs conform to accepted standards
3. Staff Monitoring & Development
- Approve annual work plans for Assistant Internal Auditors
- Appraise staff performance and identify training needs
- Review working papers weekly during audits
- Follow up on previous audit findings
4. Audit Reporting
- Develop personal annual work plan (subject to review)
- Communicate audit observations with Senior Internal Auditor
- Review reports prepared by Assistant Internal Auditors for executive management
Job Specifications
Minimum Qualifications (any one of the following):
- Master’s Degree in Internal Auditing/Commerce + 2 years internal auditing experienceCertified Internal Auditor (CIA) is an added advantage
- Bachelor’s Degree in Internal Auditing/BCom + 4 years internal auditing experienceInternal Audit Technician (IAT) is an added advantage
Required Knowledge & Skills
- Knowledge of Financial and Stores Rules and Regulations
- Knowledge of Public Service Rules and Regulations
- Proven ability in accurate calculations, forecasting, and projections
- Strong analytical and problem-solving skills
- Excellent communication and report writing
- Ability to foster harmonious relations across ministries
- High mental effort and discretion
- Knowledge and change management capabilities
Responsibilities & Complexity
- Work of Others: Supervises internal audit staff and fosters inter-ministerial collaboration
- Resources Controlled: Responsible for safekeeping of internal audit reports
- Effect of Errors: High impact; errors may affect government operations
- Decision-Making: Evaluates and improves risk management and control systems
- Problem-Solving: Resolves administrative and audit-related issues
- Supervision Received: Reports to Principal Secretary; guided by relevant legislation and regulations
- Contacts: Regular interaction with Heads of Departments, Line Ministries, and Auditor General
- Effort & Conditions:
- Mental Effort: High
- Physical & Emotional Effort: Minimal
- Unfavorable Conditions & Hazards: Minimal
Application Instructions
Applications must be submitted on:
- Form GP 104 (for serving officers)
- Form GP 103 (for job seekers)
Required Documents:
- Certified copies of educational certificates and transcripts
- Certified copy of ID
- Up-to-date performance appraisal form (for serving officers)
- Contact number and email address on the application form
Submission Locations:
- Registry Office – Lesotho Cooperatives College (Next to Setsoto Stadium)
- Registry Office – Ministry Headquarters, LNDC Building
Closing Date: 18 August 2025