Position Overview

• Position Title: Group Internal Control and Internal Audit Manager

• Employment Type: Full-time, Newly Created Position

• Management Level: Standalone Role

• Reporting Line: Reports to the Group CFO

• Location: Group Headquarters with significant international travel (up to 40%)

• Scope: Worldwide subsidiaries and group-level functions

Mission Summary

As a newly created role within the organization, the Group Internal Control and Internal Audit Manager is responsible for building, from the ground up, a robust internal control framework and executing a comprehensive risk-based audit plan across the Group’s international footprint. Working in autonomy without a direct team, the incumbent will act as the primary architect of the Group’s governance standards and the sole executor of independent assurance missions. The objective is to transition the Group from informal localized practices to a standardized, auditable, and resilient control environment while maintaining organizational agility.

Key Responsibilities

1. Internal Control Framework Design and Implementation (Creation Mandate)

• Develop and roll out the Group-wide internal control framework based on international standards (COSO), acting as the first dedicated professional to formalize these standards.

• Standardize core business processes (Procure-to-Pay, Order-to-Cash, Payroll, Treasury) by identifying key risks and implementing mandatory control activities tailored to a decentralized environment.

• Design and coordinate annual self-assessment campaigns for subsidiary managers, providing the CFO with high-level visibility into local control environments.

• Partner with process owners to embed "controls by design" into new systems or operational changes, ensuring scalability as the Group expands.

2. Risk-Based Internal Audit Missions (Standalone Execution)

• Conduct an annual comprehensive risk assessment to prioritize audit areas based on materiality, geographic risk, and operational complexity.

• Develop and execute the annual internal audit plan as the sole auditor, covering financial, operational, and core compliance themes.

• Perform end-to-end audit engagements, from planning and fieldwork (testing of transactions and processes) to final reporting and recommendation drafting.

• Maintain a rigorous follow-up system to track the implementation of audit recommendations and verify the effectiveness of corrective actions.

3. Strategic Monitoring and Core Compliance (Reduced Focus)

• Oversee the integrity of anti-corruption accounting controls designed to detect potential concealment of corrupt acts, in alignment with Sapin II requirements.

• Update and maintain the Group’s corruption risk mapping to reflect evolving international exposure.

• Provide high-level monitoring of the Group’s ethics program, ensuring key measures like the Code of Conduct and whistleblowing system are active and communicated.

• Serve as the primary point of contact for external auditors regarding the internal control environment.

4. International Subsidiary Management

• Act as the expert point of contact for subsidiary Finance Directors on all risk and control matters, fostering a culture of accountability.

• Conduct on-site reviews to verify the reality of control applications, adapting Group standards to local legal requirements without compromising overall integrity.

Candidate Profile

Qualifications and Experience

• Education: Bachelor’s or Master’s degree in Finance, Accounting, or Business Administration.

• Professional Certification: CIA (Certified Internal Auditor), CPA, or CISA is highly preferred for this standalone role.

• Experience: 8–10 years of experience in internal audit, internal control, or Big 4 external audit with a proven track record in international environments.

• Pioneer Mindset: Experience in setting up functions from scratch is a significant advantage and available for regular travels (30 to 40%).

Skills and Attributes

• Autonomy: Proven ability to manage complex projects and audit missions independently without staff support.

• Analytical Excellence: Advanced skills in data analysis and the use of tools (Excel, Power BI, or GRC software) to maximize audit coverage.

• Influence and Diplomacy: Ability to build rapport with local teams and persuade senior management to implement necessary changes.

• Resilience: Capacity to maintain professional skepticism and independence while working as the sole governance professional in the organization.