MINISTRY OF FINANCE AND DEVELOPMENT PLANNING
EXTERNAL CIRCULAR NOTICE NO. 3 OF 2025
Reference: FIN/HR/ADVERTS/03
Applications are invited from suitably qualified local candidates for the following position:
DIVISION: INTERNAL AUDIT
JOB TITLE: Senior Internal Auditor
GRADE: H
RESPONSIBLE TO: Internal Audit Manager
NO. OF POSITIONS: Three (3)
MAIN PURPOSE OF THE JOB
To implement practical audit programmes, develop and update a risk-based annual audit plan, Internal Audit Manuals, and training guides.
MAIN DUTIES
1.0 Implements Practical Audit Programmes
- 1.1 Reviews and evaluates the adequacy and effectiveness of the audit programs in achieving audit objectives
- 1.2 Approves audit programmes as prepared by Internal Audit teams
- 1.3 Monitors the implementation of the audit programmes and initiates necessary changes during the course of the audit
2.0 Develops a Risk-Based Annual Audit Plan
- 2.1 Selects the highest risk areas for immediate audit, based on the division’s risk assessment programme
- 2.2 Initiates changes on the annual audit plan based on substantial changes that may occur during the year
3.0 Develops and Updates Internal Audit Manuals and Training Guides
- 3.1 Participates in the development and review of the Internal Audit Manual
- 3.2 Carries out research and develops on-the-job training programmes for junior staff
- 3.3 Orientates staff on the standards and the code of ethics
4.0 Manages the Internal Audit Function
- 4.1 Approves work plans and working papers for the audit teams
- 4.2 Appraises Internal Auditors on their annual performance and identifies their training needs
- 4.3 Develops training plans for junior staff
- 4.4 Contributes in the preparation of the budget for the section
- 4.5 Reviews operational reports prepared on line ministries
- 4.6 Supervises audit teams assigned to him/her by Principal Internal Auditor
- 4.7 Directs the audit staff in conducting interviews, reviewing documents, developing and administering surveys, and composing summary memos
- 4.8 Supervises the preparation of written Internal Audit reports for communication with executive management
5.0 Reports Periodically to Senior Management and Chief Audit Executive
- 5.1 Reports annually to Senior Management on internal audit purpose, authority, responsibility and performance relative to its plan and conformance with code of ethics and standardsReporting must include significant risk and control issues, fraud risk, governance issues and other matters that require attention of Senior Management and Chief Audit Executive
- 5.2 Reports to the Chief Audit Executive periodically the organizational independence of internal audit activity in the line Ministries and Agencies
- 5.3 Communicates Internal Audit activities, plans, resource requirements, and resource limitations to the Principal Secretaries/Heads of Agencies and Chief Audit Executive
- 5.4 Reports performance of Internal Audit Activity periodically to the Director Internal Audit
- 5.5 Reports periodically on the implementation of Audit Manual and Charter
- 5.6 Identifies and reports on emerging risks to Director Internal Audit
JOB SPECIFICATION
Education and Training
- Certified Internal Auditor (CIA) / Master’s in Internal Auditing or Master’s in BCom Accounting
OR - Degree in Internal Auditing or Professional Internal Auditor or B.Comm / General Accountant / BBA
Work Experience
- Three (3) years working experience in Internal Auditing (for CIA/Master’s holders)
- Five (5) years working experience in Internal Audit Senior Management position (for degree holders)
Other Relevant Knowledge
- Knowledge of public financial management, procurement act, treasury, procurement, stores rules and regulations
- Knowledge of public service act, rules and regulations
- Knowledge of Enterprise Risk Management and Frameworks, forensic and investigative auditing, and data analytics
RESPONSIBILITY
For Work of Others
The task requires great responsibility of fostering harmonious relations between Ministry of Finance and Development Planning and other line ministries.
For Resources Controlled
The task requires responsibility for safe keeping of internal audit reports.
For Effect of Errors
The task requires proven ability in considerable concentration, accurate calculations of figures, correct method forecasting and projections.
COMPLEXITY
The task requires considerable concentration and foresight for avoiding ambiguous and onerous agreements that are difficult to implement.
AUTHORITY FOR DECISION MAKING
The task requires the incumbent to make decisions when evaluating and improving effectiveness of risk management, controls as well as annual work plans.
PROBLEM SOLVING
Proven skills and ability to solve all administrative issues within the Internal Audit management staff and line ministries.
SUPERVISION RECEIVED
The incumbent is accountable to the Principal Internal Auditor and is guided by the Public Service Act and associated regulations. Refers to the relevant financial legislation, Rules and Regulations, Ministry Strategic Plan, Loans and Guarantees Act, Stores Regulations, Public Service Rules, Lesotho Constitution, Pension Proclamation and other regulations before taking action.
KNOWLEDGE MANAGEMENT
The incumbent is to ensure that knowledge and information is recorded, shared and utilized to the benefit of all.
CHANGE MANAGEMENT
The task requires proven ability to champion, inspire and deliver change and continuous improvement in a results-focused environment.
Application Instructions
Applications for the above position should be submitted to: Government Complex, Finance House, 3rd Floor, Room 3063
Applications on relevant forms:
- G.P 104 for serving officers
- G.P 103 for job seekers
Applications must be accompanied by:
- Certified copies of educational certificates, transcripts, ID, CVs
- Council on Higher Education (CHE) certificate of verification
Submission Address:
Human Resources Office
Ministry of Finance and Development Planning
Government Complex, Finance 3rd Floor, Room 3063
P.O. Box 395, Maseru
Closing Date: Monday, 22nd September 2025
Note: Candidates are advised to write their email addresses and two (2) contact numbers at the top of their application forms.