Financial Statement Auditor (1 Post + Reserve List)

1.SUMMARY

The International Board of Auditors for NATO (IBAN) is an independent audit body composed of six members appointed by the Council from among candidates nominated by the member countries. Board Members are responsible for their work only to the Council. The Board carries out external audits of NATO bodies, assimilated entities and of the NATO Security Investment Programme (NSIP).

The incumbent will assist NATO Grade 20 auditors as a team member for financial statement audits of NATO and non-NATO bodies as assigned by the Board, in accordance with the auditing standards adopted by the Board. They may act as lead auditor for less complicated financial statement audits and of NATO Security Investment Programme (NSIP) expenditure as assigned by the Board.

2.QUALIFICATIONSANDEXPERIENCE

ESSENTIAL

The incumbent must:

• possess a University degree or equivalent level of qualification;
• have at least 4 years’ audit experience;
• have knowledge of the auditing standards promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI) and of the International Federation of Accountants (IFAC);
• possess knowledge of current auditing techniques including audit software;
• demonstrate strong analytical skills;
• possess excellent oral and written communication skills;
• possess the following minimum levels of NATO’s official languages (English/French): V (“Advanced”) in one and I (“Beginner”) in the other;
• be able to travel extensively (approximately half the working year) throughout NATO member countries and be prepared to work outside of normal office hours, if required.

DESIRABLE

The following would be considered an advantage:

• experience as an Information Technology (IT) auditor and possessing a relevant qualification, such as Certified Information Systems Auditor (CISA) ;
• membership of nationally recognised professional accountancy or auditing institutions;
• experience with the International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB) and International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB);
• experience in accounting and financial management, preferably in an organisation applying IPSAS and/or IFRS;
• prior audit work experience or seconded status in a national Supreme Audit Institution;
• ability to communicate audit findings to stakeholders in a clear way;
• experience in an International Organization;
• advanced level in English: and
• knowledge of other NATO member countries’ languages.

3.MAINACCOUNTABILITIES

Project Management

Assist NATO Grade 20 auditors as secondary auditor for financial audits of NATO bodies as assigned by the Board, in accordance with the auditing standards adopted by the Board. Act as primary auditor for less complicated financial statement audits and of NSIP expenditure as assigned by the Board, in accordance with the auditing standards adopted by the Board.

Expertise Development

Ensure continuous professional development of audit skills as well as knowledge of NATO, NATO entities and activities and auditing practices at other International Organisations. To strengthen the impact of audit reports, aim at preparing and presenting clear, convincing and timely reports of the findings in accordance with the auditing standards adopted by the Board.

Information Management

Contribute to the maintenance of knowledge and information sharing within the Board. Ensure an efficient flow of information within the audit team.

Knowledge Management

Prepare and present clear, convincing and timely audit reports and/or findings in accordance with the auditing standards adopted by the Board. Communicate reports and results with the Board, other auditors and auditees. Control the quality, quantity and relevance of data input.

Stakeholder Management

Work closely with supervisors, colleagues and support staff and with management and staff of audited entities and projects. Collaborate with supervisors, colleagues and support staff to achieve excellent audit results.

Perform any other duty as assigned.

4. INTERRELATIONSHIPS

During the audit process, the incumbent will work closely with supervisors, support staff and management at the audited entities. The ability to collaborate efficiently is an important element in achieving excellent audit results. Therefore, the incumbent should be a strong communicator and have the capacity to interact with staff in many NATO bodies.

The incumbent conducts the audit work under the supervision of the Board and works closely with the Principal Auditor, Senior Auditors and other Auditors. The y must maintain close working contacts with officials of NATO bodies and national representatives in host countries.

Direct reports: N/a

Indirect reports: N/a.

5.COMPETENCIES

The incumbent must demonstrate:

• Achievement: Works to meet standards;
• Analytical Thinking: Sees basic relationships;
• Clarity and Accuracy: Checks own work;
• Conceptual Thinking: Sees patterns based on life/work experience;
• Customer Service Orientation: Takes personal responsibility for correcting problems;
• Empathy: Reads non-verbal cues and understands meanings;
• Impact and Influence: Takes multiple actions to persuade;
• Initiative: Is decisive in a time-sensitive situation;
• Teamwork: Co-operates.