Internal Auditor

Our services include landscape design, site excavation, concrete and driveway construction, carpentry and hard landscaping, planting, garden construction and ongoing landscape maintenance.

As our project portfolio and business operations continue to develop, we are seeking an experienced Internal Auditor to strengthen our internal control environment, review operational and financial processes, identify business risks and support continuous improvement across our construction and landscaping operations.

About the Role

The Internal Auditor is responsible for independently examining, evaluating and improving the effectiveness of the company's internal controls, risk management processes, financial controls, operational procedures and compliance systems.

The role will conduct systematic reviews across Faith Landscape's landscaping, construction and project-based operations, including project expenditure, procurement, supplier and subcontractor management, financial administration, asset controls and operational procedures.

The Internal Auditor will identify control weaknesses, operational risks and process deficiencies, provide objective recommendations to management, and monitor the implementation of agreed corrective actions.

The position is intended to strengthen the company's internal governance framework, improve operational accountability and ensure that appropriate financial and operational controls are maintained as the business continues to grow.This is a hands-on position requiring strong analytical ability, professional judgement and an understanding of business and project-based operational environments.

Key Duties and Responsibilities

1. Internal Audit Planning and Risk Assessment

• Develop and maintain a risk-based internal audit programme covering the company's financial, operational and administrative activities.
• Identify key financial, operational, project and compliance risks across the business.
• Determine audit priorities based on risk exposure, transaction volume, business growth and management concerns.
• Prepare audit plans, audit scopes, testing procedures and internal audit work programmes.
• Conduct preliminary reviews of business processes to determine areas requiring detailed audit examination.
• Regularly reassess business risks and recommend changes to the internal audit programme where required.

2. Internal Control Review

• Examine and evaluate the adequacy and effectiveness of the company's internal control systems.
• Review whether appropriate segregation of duties, approval authorities and verification procedures are in place.
• Assess internal controls relating to:
  • expenditure approval;
  • purchasing and procurement;
  • supplier payments;
  • subcontractor payments;
  • project costs;
  • payroll-related processes;
  • company assets and equipment;
  • cash and banking processes;
  • invoicing and revenue controls; and
  • financial record management.
• Identify gaps, weaknesses or inconsistencies in internal control procedures.
• Recommend practical improvements to reduce operational, financial and compliance risks.
• Review whether internal control procedures are consistently followed by relevant employees and managers.

3. Project and Operational Auditing

• Conduct internal audits of landscaping and construction projects to assess compliance with internal procedures and approved budgets.
• Review project expenditure against approved budgets, quotations, contracts and project records.
• Examine whether project-related expenditure has been properly authorised, documented and allocated.
• Review controls over materials, equipment, labour and subcontractor expenditure.
• Assess whether project documentation is complete, accurate and properly maintained.
• Identify unusual cost movements, cost overruns, control weaknesses or inefficient processes.
• Review project close-out procedures and assess whether financial and operational records accurately reflect completed work.
• Evaluate project management processes from an internal control and risk perspective.

4. Procurement, Supplier and Subcontractor Auditing

• Review procurement procedures to determine whether purchases are appropriately authorised and supported.
• Examine supplier selection, quotation, purchasing and payment procedures.
• Review supplier invoices, purchase documentation and approval records.
• Assess whether procurement activities comply with internal policies and delegated authority limits.
• Review subcontractor engagement and payment processes.
• Examine subcontract agreements, invoices, supporting records and payment approvals.
• Identify potential duplicate payments, unsupported expenditure, unusual transactions or other control issues.
• Evaluate supplier and subcontractor management controls and recommend improvements where necessary.

5. Financial Process Auditing

• Review financial processes and accounting-related controls to determine whether transactions are properly authorised, documented and recorded.
• Examine samples of financial transactions and supporting documentation as part of internal audit testing.
• Review controls relating to accounts payable, accounts receivable, banking and expense management.
• Assess the reliability and completeness of financial information used by management.
• Analyse financial information to identify unusual transactions, trends, inconsistencies or potential control deficiencies.
• Evaluate whether financial procedures provide adequate protection against error, misuse or irregularity.
• Review reconciliations and other financial control procedures from an audit and risk perspective.

6. Compliance Review

• Review compliance with company policies, procedures and delegated authorities.
• Evaluate whether operational practices are consistent with established internal procedures.
• Review relevant contractual obligations and assess whether appropriate internal controls are in place to support compliance.
• Identify areas where inadequate procedures or documentation may expose the company to financial or operational risk.
• Recommend improvements to policies, procedures and compliance controls.
• Conduct follow-up reviews where compliance deficiencies have previously been identified.

7. Fraud and Irregularity Risk Assessment

• Assess business processes for risks relating to fraud, misuse of assets, unauthorised expenditure and financial irregularities.
• Identify control weaknesses that may increase the risk of inappropriate or unauthorised transactions.
• Examine unusual transactions or inconsistencies identified during audit reviews.
• Escalate material audit concerns to senior management.
• Recommend additional preventive or detective controls where appropriate.
• Assist management in strengthening fraud prevention and financial control measures.

8. Internal Audit Testing

• Develop appropriate audit tests based on identified risks and audit objectives.
• Examine source documents, contracts, invoices, purchase records, project documentation and other relevant business records.
• Perform transaction sampling and substantive audit testing.
• Test compliance with approval limits and internal procedures.
• Evaluate the reliability of records and evidence obtained during internal audits.
• Maintain sufficient documentation to support audit findings and conclusions.
• Apply professional judgement when determining whether identified matters represent isolated errors or systemic control weaknesses.

9. Audit Reporting

• Prepare clear and comprehensive internal audit reports.
• Document:
  • audit objectives;
  • audit scope;
  • procedures performed;
  • findings;
  • identified risks;
  • control weaknesses;
  • recommendations; and
  • management responses.
• Categorise findings according to their level of financial, operational or compliance risk.
• Present significant audit findings to senior management.
• Explain the potential consequences of identified control deficiencies.
• Provide practical and commercially appropriate recommendations for corrective action.

10. Corrective Action and Follow-Up

• Work with management to develop appropriate corrective action plans in response to audit findings.
• Maintain an audit recommendation register.
• Monitor progress against agreed corrective actions.
• Conduct follow-up audits to verify whether agreed recommendations have been implemented.
• Evaluate whether implemented corrective actions have effectively addressed identified risks.
• Report outstanding or overdue corrective actions to management.
• Escalate material unresolved internal control issues where necessary.

11. Policies, Procedures and Process Improvement

• Review existing company policies and procedures from an internal control and risk management perspective.
• Recommend improvements to strengthen governance, accountability and operational consistency.
• Assist management in developing internal control procedures where gaps are identified.
• Review proposed new business processes and systems before implementation where appropriate.
• Provide advice regarding appropriate controls for new or modified processes.
• Identify opportunities to improve efficiency while maintaining adequate financial and operational controls.
• Support continuous improvement of the company's internal governance framework.

12. Management Advisory Support

• Provide independent advice to management regarding internal controls and risk management.
• Assist management in understanding the implications of material audit findings.
• Provide recommendations regarding control design when new systems, projects or processes are introduced.
• Provide professional input into business process improvement initiatives.
• Maintain appropriate professional independence when providing advisory support.
• Ensure management retains responsibility for operational and financial decisions.

13. Documentation and Record Keeping

• Maintain comprehensive internal audit working papers.
• Document audit procedures, evidence, findings and conclusions.
• Maintain internal audit reports and follow-up records.
• Maintain risk registers and audit recommendation registers where applicable.
• Ensure audit documentation is sufficiently detailed to support conclusions and recommendations.
• Maintain confidentiality of financial, operational and commercially sensitive information.

About You

To be successful in this position, you should have:

• a Bachelor's degree or higher in Accounting, Auditing, Finance, Commerce, Business or a closely related discipline;
• relevant professional experience in internal audit, external audit, risk assurance, financial control or a closely related field;
• sound knowledge of internal auditing principles, internal control frameworks and risk management;
• strong understanding of accounting and financial control processes;
• experience reviewing financial records, operational procedures and business controls;
• strong analytical and problem-solving skills;
• the ability to identify risks, control weaknesses and process inefficiencies;
• the ability to prepare clear and professional audit reports;
• excellent attention to detail and sound professional judgement;
• strong written and verbal communication skills; and
• the ability to communicate audit findings constructively with management and operational staff.