Internal Audit & Investigations Officer II

JOB SUMMARY

The Internal Audit & Investigations Officer II supports the Office of Compliance and Internal Audit (OCIA) by conducting defined internal financial, operational, compliance, and/or system audits, risk assessments, and investigation activities. The role is expected to focus primarily on internal audit work, with additional responsibility for investigation support and other OCIA activities.
This role applies established audit, investigation, compliance, and internal control procedures to evaluate financial, operational, system, and compliance matters; document findings; participate in audit and investigation planning activities; perform audit testing based on prescribed audit programs and/or investigation plans; draft reports and analyses; and support timely resolution of identified issues.
The position works independently on assigned activities within defined procedures, receives general instruction on new assignments, and escalates non-standard, sensitive, or more complex matters to senior staff or management.

RESPONSIBILITIES / DUTIES

Complexity & Problem Solving:

• Conducts defined internal audit procedures, risk assessment activities, compliance reviews, and investigation support activities using established OCIA standard operating procedures, prescribed audit programs, investigation plans, internal policies, and applicable funder or regulatory requirements. Works on problems of moderate scope where analysis of information requires review of records, documents, data, interviews, internal controls, and business processes.

• Applies audit and investigation techniques to identify discrepancies, routine control issues, documentation gaps, compliance concerns, and potential irregularities. Uses judgment within defined procedures to determine appropriate next steps and escalates non-standard, sensitive, or more difficult issues to senior staff or management.

Key responsibilities include:

• Performs assigned financial, operational, compliance, and/or system audit procedures in accordance with the organization’s internal audit program.

• Supports risk assessments, audit planning, fieldwork, documentation, and follow-up reviews.

• Prepares or supports development of audit and investigation plans and clarifies the specific issues to be evaluated.

• Performs audit testing based on prescribed audit programs and/or investigation plans.

• Tests and documents financial, operational, and system records to support review of internal controls, transaction accuracy, recordkeeping, and process integrity.

• Documents processes and findings related to internal controls, operating efficiency, and adequacy of records and recordkeeping.

• Identifies routine audit findings, discrepancies, control gaps, documentation issues, or compliance concerns and supports recommendations for corrective action.

• Reports assigned internal audit findings to management based on scheduled audits, non-scheduled audits, or issues requiring management attention.

• Conducts follow-up reviews of assigned financial, operational, or regulatory compliance deficiencies noted during audits.

• Supports investigations of alleged misconduct, fraud, waste, abuse, irregularities, conflicts of interest, or other compliance concerns.

• Assists with investigation planning, document review, analysis, meeting coordination, interview support, and report preparation.

• Coordinates and maintains required audit and investigation documentation in accordance with OCIA practices and applicable requirements.

• Drafts written reports, memos, summaries, investigation notifications, audit findings, corrective action updates, and supporting documentation for review by senior staff or management.

• Supports communication of audit and investigation results to management and regulatory compliance agencies, if applicable and under guidance.

• Coordinates ad hoc and annual review of Conflict of Interest (COI) disclosures.

• Supports OCIA reporting, tracking, information processing, and other compliance or internal audit activities as assigned.

Discretion & Impact:

• Works independently on assigned audit and investigation activities using established procedures, standards, and guidance. Exercises judgment in identifying issues, reviewing documentation, organizing findings, and determining when matters require escalation.

• Work impacts the quality and timeliness of audit documentation, investigation support, internal control review, compliance reporting, and corrective action follow-up. Errors may affect documentation quality, issue escalation, audit readiness, management reporting, or the timely resolution of audit and investigation matters.

• This role does not make final audit, investigation, disciplinary, legal, or compliance determinations. More complex, sensitive, or non-standard matters are referred to senior staff or management.

Collaboration & Interaction:

• Builds productive working relationships with internal stakeholders, including OCIA colleagues, Finance, program and operational teams, management, external auditors, and other relevant parties. Collaborates with others to collect information, review records, clarify issues, and support audit or investigation activities.

• Communicates clearly and professionally with staff and stakeholders when gathering information, requesting documentation, coordinating meetings, preparing written materials, and supporting follow-up actions. Provides standard guidance related to established audit, investigation, compliance, and documentation procedures.

• May support communication with external auditors, regulatory parties, funder-designated offices, or other external stakeholders under guidance from senior staff or management.

Management & Supervision:

• This is an individual contributor role and does not have direct people management responsibility. Works independently on assigned day-to-day work and receives general instruction on new activities, special assignments, or sensitive matters.

• May provide input or recommendations to improve OCIA processes, documentation, tracking, reporting, or departmental practices.

• Reports to the Manager, Internal Audit and Investigations.

• Embraces other duties as assigned, contributing to the team’s multifaceted and evolving responsibilities.

QUALIFICATIONS

Knowledge & Skills:

• Developing professional knowledge of internal audit, compliance, investigations, internal controls, and risk assessment practices.

• Working knowledge of financial, operational, compliance, and system audit procedures.

• Familiarity with nonprofit, government contracting, funder, regulatory, or organizational compliance requirements.

• Familiarity with accounting and financial management practices.

• Familiarity with internal controls, business process controls, documentation standards, recordkeeping, and audit trails.

• Ability to gather, review, organize, analyze, and synthesize information from multiple sources.

• Ability to identify routine discrepancies, documentation gaps, control issues, and compliance concerns.

• Ability to organize and format reports to comply with applicable guidelines and provide appropriate documentation to support conclusions.

• Strong written and verbal communication skills, including the ability to draft reports, memos, summaries, findings, and supporting documentation for review.

• Strong organizational skills with the ability to manage multiple priorities and meet deadlines.

• Strong time management, project coordination, and prioritization skills.

• Ability to handle sensitive and confidential information with discretion.

• Ability to work independently and as part of a team.

• Ability to communicate clearly and professionally with staff, management, and external parties.

• Must be able to read, write, and speak fluent English.

• Demonstrated commitment to diversity, equity, and inclusion.

Minimum Qualifications:

Bachelor’s Degree or its International Equivalent in Accounting, Finance, Business Administration, Public Administration, Compliance, Internal Audit, or a related field and typically 3+ years of relevant experience in internal audit, investigations, compliance, finance, risk assessment, government contracting, or a related field; or an equivalent combination of relevant education and experience sufficient to perform the key responsibilities of the role.

Certifications:

No required certifications.

Preferred Qualifications:

• Professional certifications such as Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certification in Risk Management Assurance (CRMA), Certified Public Accountant (CPA), or international equivalent.

• Knowledge and experience in the international development sector.

• Additional language (such as French) skills.

• Experience working in a nonprofit, NGO, INGO, donor-funded, government contracting, or global organization.

• Experience supporting internal audits, investigations, risk assessments, internal controls, or compliance reviews.

• Project administration experience and/or experience interfacing with management regarding internal audit and investigations.

• Experience performing activities associated with ensuring compliance within an organization’s system of internal controls.

• Familiarity with 2CFR200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Federal Acquisition Regulations (FAR), compliance requirements and financial practices under awards funded by global organizations and multilateral agencies.

• Experience using computerized accounting systems, audit tools, case management systems, or reporting tools.

• Experience coordinating with external auditors, regulatory agencies, funders, or compliance offices.

TRAVEL

10%–25% travel may be required.

TYPICAL PHYSICAL DEMANDS

Typical office environment. Constantly uses a computer and other office productivity machinery, such as a calculator, copy machine, and computer printer. Must be able to remain in a stationary position 50% of the time.

TECHNOLOGY

Computer/Laptop, Microsoft applications (i.e., Office 365, SharePoint, Skype/Zoom/Teams), cell phone/mobile technology, and standard office equipment.

DISCLAIMER

Note the compensation band on the job description is associated with those jobs assigned to the US salary structure and employees paid from US payroll. The compensation band for all national local employees aligns to the compensation structure based on the country location of the job. This job description summarizes the main duties of the job. It neither prescribes nor restricts the exact tasks that may be assigned to carry out these duties. This document should not be construed in any way to represent a contract of employment. Management reserves the right to review and revise this document at any time. Any material changes to duties, location, or salary must be reviewed for compliance. Managers should consult with their HR Partners and Compensation Team before implementing such changes.

The expected hiring salary range for this role is THB 910,000 - 1,100,000 annually for basic salary. When determining an offer amount, FHI 360 factors in multiple considerations, including but not limited to: relevant years of experience and education possessed by the applicant, internal equity, market pay, and budget.  

Team before implementing such changes.

This job posting summarizes the main duties of the job. It neither prescribes nor restricts the exact tasks that may be assigned to carry out these duties. This document should not be construed in any way to represent a contract of employment. Management reserves the right to review and revise this document at any time.

FHI 360 is an equal opportunity and affirmative action employer whereby we do not engage in practices that discriminate against any person employed or seeking employment based on race, color, religion, sex, sexual orientation, gender identity, national or ethnic origin, age, marital status, physical or mental disability, protected Veteran status, or any other characteristic protected under applicable law.

Our values and commitments to safeguarding: FHI 360 is committed to preventing any type of abuse, exploitation and harassment in our work environments and programs, including sexual abuse, exploitation and harassment. FHI 360 takes steps to safeguard the welfare of everyone who engages with our organization and programs and requires that all personnel, including staff members and volunteers, share this commitment and sign our code of conduct. All offers of employment will be subject to appropriate screening checks, including reference, criminal record and terrorism finance checks. FHI 360 also participates in the Inter-Agency Misconduct Disclosure Scheme (MDS), facilitated by the Steering Committee for Humanitarian Response. In line with the MDS, we will request information from job applicants’ previous employers about any substantiated findings of sexual abuse, exploitation and/or harassment during the applicant’s tenure with previous employers. By applying, job applicants confirm their understanding of these recruitment procedures and consent to these screening checks.

FHI 360 will consider for employment all qualified applicants, including those with criminal histories, in a manner consistent with the requirements of applicable state and local laws.

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FHI 360 fosters the strength and health of its workforce through a competitive benefits package, professional development and policies and programs that support a healthy work/life balance. Join our global workforce to make a positive difference for others — and yourself.

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