Job Description
We are seeking an Experienced Internal Audit Manager to lead procedures-based audits across our Retail and Discount Store Operations, using the COSO Internal Control–Integrated Framework as the primary methodology.
This role is focused on assessing whether Standard Operating Procedures (SOPs) are appropriately designed, documented, implemented, and consistently followed across stores, warehouses, and head office functions.
Key Responsibilities:
1. Plan and execute SOP and procedures audits across retail and discount store operations in alignment with the COSO framework,
2. Assess store-level and process-level adherence to approved SOPs for key retail areas, including:
• Cash handling and cash controls,
• Inventory management, stock counts, and shrinkage prevention,
• Pricing, promotions, and markdown processes,
• Receiving, storage, and dispatch procedures,
• Store compliance, opening/closing routines, and segregation of duties.
3. Perform walkthroughs, observations, testing, and interviews to validate SOP execution,
4. Identify procedural gaps, control weaknesses, root causes, and operational risks
5. Develop practical, cost-effective recommendations to improve SOP compliance and control design,
6. Prepare clear audit reports with findings mapped to COSO components and principles,
7. Track and validate management action plans to ensure timely remediation.
Technical & Professional Competencies:
1. Strong practical knowledge of the COSO Internal Control Framework, particularly in procedures and operational audits,
2. Proven experience auditing SOPs in retail or discount store environments,
3. Ability to evaluate both design and execution of operational procedures,
4. Strong documentation, audit reporting, and issue-tracking skills.
Behavioral & Leadership Competencies:
1. High integrity, objectivity, and professional judgment,
2. Strong communication skills with the ability to translate COSO concepts into practical operational guidance,
3. Detail-oriented with a hands-on, field-based audit approach,
4. Strong analytical and root cause analysis capabilities,
5. Ability to work independently and manage multiple store audits simultaneously,
6. Influential, collaborative, and business-oriented mindset.
Qualifications & Experience
1. Bachelor’s degree in Accounting, Finance, Business Administration, or a related field,
2. Professional certification preferred (CIA, CPA, ACCA, or equivalent),
3. 6–10 years of internal audit or operational audit experience, preferably in retail or discount store environments,
4. Demonstrated experience auditing SOPs and operational controls using COSO or similar frameworks,
