Grade: H1
Responsible to: Internal Audit Manager
Job Summary
The Senior Internal Auditor is responsible for implementing practical audit programmes, developing and updating a risk-based annual audit plan, Internal Audit Manuals and training guides.
Main Duties
1. Implements Practical Audit Programmes
- Reviews and evaluates the adequacy and effectiveness of audit programmes in achieving audit objectives.
- Approves audit programmes as prepared by Internal Audit teams.
- Monitors implementation of audit programmes and initiates necessary changes during audits.
2. Develops a Risk-Based Annual Audit Plan
- Selects the highest-risk areas for immediate audit based on the division’s risk assessment programme.
- Initiates changes to the annual audit plan based on substantial changes occurring during the year.
3. Develops and Updates Internal Audit Manuals and Training Guides
- Participates in the development and review of the Internal Audit Manual.
- Conducts research and develops on-the-job training programmes for junior staff.
- Orientates staff on standards and the code of ethics.
4. Manages the Internal Audit Function
- Approves work plans and working papers for audit teams.
- Appraises Internal Auditors on their annual performance and identifies training needs.
- Develops training plans for junior staff.
- Contributes to the preparation of the section’s budget.
- Reviews operational reports prepared on line ministries.
- Supervises audit teams assigned by the Principal Internal Auditor.
- Directs audit staff in conducting interviews, reviewing documents, developing and administering surveys and composing summary memos.
- Supervises preparation of written Internal Audit reports for communication with executive management.
5. Reports Periodically to Senior Management and Chief Audit Executive
- Reports annually to Senior Management on internal audit purpose, authority, responsibility and performance.
- Reports significant risk and control issues, fraud risks, governance issues and other matters requiring attention.
- Reports periodically to the Chief Audit Executive on the organisation of internal audit activities in line ministries and agencies.
- Communicates Internal Audit activities, plans, resource requirements and limitations.
- Reports performance of Internal Audit activities periodically to the Director Internal Audit.
- Reports periodically on implementation of the Audit Manual and Charter.
- Identifies and reports emerging risks to the Director Internal Audit.
Qualifications and Experience
Education and Training:
- Certified Internal Auditor (CIA); OR
- Master’s in Internal Auditing; OR
- Master’s in B.Comm Accounting.
Experience:
- Three (3) years’ working experience in Internal Auditing; OR
- Degree in Internal Auditing, Professional Internal Auditor, B.Comm, General Accountant or BBA, plus five (5) years’ working experience in an Internal Audit senior management position.
Other Relevant Knowledge
- Knowledge of financial and stores rules and regulations.
- Knowledge of public service rules and regulations.
How to Apply
Serving officers should use GP 104, while job seekers should use GP 103. Applications must be accompanied by certified copies of educational certificates, transcripts, ID and CV.
Applications should be hand delivered to:
Human Resources Office
Ministry of Labour and Employment
LNDC Block D, Level 8
Maseru, Lesotho
Closing Date: 18 September 2026