internal auditor

INTERNAL AUDITOR

Duties and Responsibilities

The Internal Auditor is responsible for providing independent and objective assurance and consulting services designed to strengthen governance, enhance internal controls, and safeguard the Club's assets and reputation. The role ensures compliance with internal policies, regulatory requirements, and corporate governance practices while providing proactive recommendations to improve efficiency and accountability across all operations.

The Internal Auditor must also respond to ad hoc audit duties, particularly in relation to tournaments, major events, and urgent issues requiring immediate review. The position is obliged to fully comply with management or Board directives on pressing audit concerns.

A.     General Responsibilities

1. Audit Planning and Execution
   
   a. Develop, implement, and update the annual internal audit plan covering all departments, tournaments, and major events.
   
   b. Identify risks and control gaps and recommend corrective and preventive actions.
   
   c. Conduct both scheduled and surprise audits to validate compliance with policies, procedures, and applicable laws.
   
   d. Undertake ad hoc audits when directed by the Board, Management, or Audit Committee.
2. Internal Control and Compliance
   
   a. Assess the adequacy, efficiency, and effectiveness of internal control systems across the Club.
   
   b. Ensure consistent implementation of Club policies and procedures across all departments.
   
   c. Verify compliance with regulatory agencies, corporate governance standards, and financial reporting requirements.
3. Risk Management
   
   a. Evaluate risks relating to asset protection, operational efficiency, financial reporting reliability, and compliance with laws and regulations.
   
   b. Recommend improvements to mitigate risks and strengthen control mechanisms.
4. Reporting
   
   a. Prepare accurate and timely audit findings and recommendations for Senior Management and the Board of Directors.
   
   b. Maintain strict confidentiality, independence, and professional integrity in all audit reports and records.

B.     Department-Specific Responsibilities

Human Resources and Administration

a. Audit recruitment and employee documentation.

b. Verify payroll accuracy, benefits administration, and compliance with labor laws.

Membership

a. Audit membership applications, renewals, and resignations.

b. Verify dues collection, privileges, and compliance with membership policies.

Finance and Controller's Division

a. Audit financial statements, cash flow, reconciliations, and expense reports.

b. Ensure adherence to accounting standards and internal financial policies.

Engineering

a. Audit preventive maintenance, procurement, and project costing.

b. Verify contracts with suppliers, contractors, and service providers.

Clubhouse and Registration

a. Audit event reservations, point-of-sale transactions, and food and beverage operations.

b. Verify inventories and compliance with discount policies.

Logistics

a. Audit procurement, deliveries, and accountability of materials and supplies.

b. Review cost efficiency and proper supporting documentation.

Credit and Collection

a. Audit billing, credit approval, and collection procedures.

b. Review delinquent accounts and ensure compliance with Board-approved policies.

Management Information System

a. Audit data security, access controls, and system integrity.

b. Ensure compliance with IT and cybersecurity protocols.

Security

a. Audit compliance with access control, incident reporting, and personnel deployment.

b. Review utilization of security equipment and adherence to safety protocols.

10.  Sports and Games

a. Audit registration, sponsorships, and allocation of sports facilities.

b. Ensure compliance with sports rules and tournament standards.

11.  Golf Operations

a. Audit green fees, cart rentals, caddie services, and golf shop sales.

b. Verify tee-time reservations and tournament-related transactions.

C.      Special Responsibilities During Major Events

1.     Tournaments (including Don Celso, Inter-Club, and Invitational Events)

a. Monitor registration, entry fee collections, sponsorship agreements, donations, and prize disbursements.

b. Audit procurement and utilization of tournament-related resources.

c. Ensure transparency, accountability, and fairness throughout the tournament operations.

d. Comply with ad hoc audit instructions from the Board or Tournament Committee when pressing concerns arise.

1. Election of the Board of Directors
   
   a. Audit membership list accuracy and voting eligibility.
   
   b. Oversee ballot preparation, distribution, and canvassing.
   
   c. Ensure impartiality, transparency, and confidentiality of results.

2. Annual Stockholders' Meeting
   
   a. Verify accuracy of stockholder records and voting rights.
   
   b. Audit financial reports and related disclosures before presentation.
   
   c. Ensure procedures comply with corporate governance and bylaws.

D.     Other Key Duties

1. Provide recommendations for process improvements across departments.
2. Coordinate and support external auditors and regulatory agencies as necessary.
3. Conduct follow-up audits to confirm that corrective actions are implemented.
4. Respond immediately to urgent audit matters as directed by the Board or Management.
5. Perform ad hoc audit duties whenever necessary, especially for tournaments, special projects, or pressing operational concerns.
6. Uphold independence, objectivity, and professional ethics at all times.
7. Act as the Committee Secretariat for the Audit Committee.
8. Reports to the General Manager, President and Board of Directors

1. Educational Background

2. Bachelor's degree in Accountancy or a related field such as Finance, Business Administration, or Economics.

3. Certified Public Accountant (CPA) license is required.

4. Professional Experience

5. Minimum of 5-10 years of progressive experience in auditing, accounting, or financial analysis.

6. Prior work in internal audit, external audit (with a reputable auditing firm), or compliance-related roles is highly advantageous.
7. Exposure to risk management, internal controls, and corporate governance practices.

8. Technical Skills & Competencies

9. Strong knowledge of auditing standards (e.g., International Standards on Auditing, Internal Audit Standards).

10. Proficient in accounting principles and regulatory compliance requirements.
11. Ability to analyze complex financial data, identify risks, and recommend corrective actions.
12. Familiarity with audit tools, data analytics, and enterprise resource planning (ERP) systems.
13. Excellent report-writing skills with keen attention to detail.

14. Core Competencies

15. High degree of integrity, objectivity, and confidentiality.

16. Strong analytical and critical thinking abilities.
17. Effective communication and interpersonal skills to interact with management, staff, and external stakeholders.
18. Strong organizational skills with the ability to manage multiple audit engagements simultaneously.
19. Professional skepticism and independent judgment.

20. Preferred Certifications (an advantage, but not required if already CPA)

21. Certified Internal Auditor (CIA)

22. Certified Information Systems Auditor (CISA)
23. Certified Fraud Examiner (CFE)

*Amenable to work on Tuesday to Sunday, Monday is rest day.

*Willing to work in Antipolo City.