Finance Internal Auditor

JOB DESCRIPTION
Finance Internal Auditor (Real Estate | Hospitality | Shared Services)
Position Summary

The Finance Internal Auditor provides independent and objective assurance over the effectiveness of
financial reporting, internal controls, risk management, and compliance
across the Group. The role may be assigned to
Real Estate, Hospitality, or Shared Services
depending on business needs and audit plans, leveraging experience in
financial reporting or external audit
.

Core Responsibilities (Applicable to All Assignments)
Internal Audit & Assurance

• Execute financial and operational audits in accordance with the approved Internal Audit Plan
• Evaluate internal controls over financial reporting (ICFR) using recognized frameworks (e.g., COSO)
• Perform walkthroughs, control testing, and substantive audit procedures
• Identify risks, control gaps, and process inefficiencies; recommend practical improvements
• Prepare complete audit working papers and professional audit reports
• Monitor implementation of agreed management action plans

Financial Reporting Review

• Review accuracy, completeness, and compliance of financial records and reports
• Assess compliance with PFRS/IFRS, company accounting policies, and regulatory requirements
• Review journal entries, reconciliations, and significant accounting estimates
• Support coordination with external auditors and regulators

Risk, Compliance & Governance

• Support enterprise risk management and fraud risk assessments
• Evaluate compliance with internal policies, delegations of authority, and procedures
• Assist in investigations of financial or control-related issues, when required
• Provide inputs to Audit Committee and Senior Management reporting

Role Assignments & Specialized Responsibilities
A. Real Estate Assignment

(Property Development, Leasing, and Real Estate Operations)

• Audit project development costs, capitalization, and construction-in-progress (CIP)
• Review revenue recognition for property sales, leasing, and related receivables
• Assess controls over contractor billings, progress payments, and retentions
• Validate project budgets, cost allocations, and variance analyses
• Review escrow accounts, trust funds, and buyer-related accounts
• Assess compliance with real estate-related regulations and tax requirements

B. Hospitality Assignment

(Hotels, Resorts, and Hospitality Operations)

• Audit room revenue, food & beverage revenue, and other operating income
• Review controls over cash handling, front office, POS systems, and night audit processes
• Evaluate controls over discounts, promotions, complimentary services, and refunds
• Assess cost controls on food & beverage, inventories, payroll, and operating expenses
• Perform surprise cash counts and inventory observations
• Support fraud risk assessments in cash-intensive environments

C. Shared Services Assignment

(Accounting, AP, AR, Treasury, and Financial Reporting)

• Audit shared finance processes including:
• General ledger and financial close
• Accounts payable, receivable, and intercompany transactions
• Treasury operations, cash management, and bank reconciliations
• Assess process standardization, automation, and segregation of duties
• Review controls over system access, approvals, and master data management
• Evaluate compliance with internal SLAs, policies, and regulatory requirements
• Identify process improvements and efficiency opportunities

Qualifications & Requirements
Education

• Bachelor's Degree in Accountancy (BS Accountancy)
  –
  Required

Professional Certification

• Certified Public Accountant (CPA)
  –
  Preferred

Experience

• Minimum
  2–5 years
  of experience in:
• Internal Audit,
  or
• External Audit (Big 4 or reputable audit firms),
  or
• Financial Reporting / Accounting roles
• Experience in
  real estate, hospitality, or shared services
  is an advantage

Technical Skills

• Strong knowledge of PFRS/IFRS and financial reporting
• Understanding of internal control frameworks (COSO)
• Proficient in Microsoft Excel and accounting/ERP systems
• Audit documentation and report writing skills

Core Competencies

• Strong analytical and critical thinking skills
• High attention to detail and professional skepticism
• Effective communication and stakeholder management
• Ability to work independently and manage multiple assignments
• Strong ethical standards and confidentiality

Career Development & Rotation

• Role may be
  rotational
  across Real Estate, Hospitality, and Shared Services
• Exposure to senior management and Audit Committee
• Strong career pathway toward
  Senior Auditor, Audit Manager, or Finance Leadership roles