Overall Job Responsibilities
Development and execution of a comprehensive audit program, and reporting of the results thereof.
Functional Job Responsibilities
- Internal Audit Services
- Performs preliminary assessment, including conducting interviews, reviewing documents, administering surveys to understand the business unit/operation / project / information system or application being reviewed; ;
- Performs walkthrough to understand the business processes, procedures, and controls in place of the business unit/operation / project / information system or application being reviewed;
- Performs documentation of the business processes, procedures, and controls in place of the business unit / operation / project / information system or application being reviewed;
- Performs risk and control assessment for the business unit / operation / project / information system or application being reviewed;
- Prepares the work program for the business unit / operation / project / information system or application being reviewed;
- Performs data extraction, analysis and establishes sample size using Data Analytics Tool for the business unit / operation / project / information system or application being reviewed;
- Performs test procedures including test of controls or substantive test and analysis of evidence for the business unit / operation / project / information system or application being reviewed;
- Prepares observation sheets for the business unit / operation / project / information system or application being reviewed based on the results of the audit procedures performed;
- Performs communication of the observation sheets for the business / operation / project / information system or application being reviewed to the division/department heads concerned and follows up of the management responses and action items;
- Prepares the draft audit report for the business unit / operation / project / information system or application being reviewed;
- Ensures the quality, completeness, and organization of working papers for the business unit / operation / project / information system or application being reviewed in the Audit Management System (TeamMate);
- Participates actively in the Quality Assurance and Improvement Program (QAIP) of Internal Audit to ensure compliance with the International Professional Practices Framework, especially the International Standards for the Professional Practice of Internal Auditing (Standards).
- Interpersonal Relationship
- Develops and maintains productive client, team member, and management relationships through individual contacts and group meetings;
- Represents Internal Audit team at management meetings, project teams and with external organizations;
- Professional Development
- Pursues professional development opportunities, including external and internal training and professional association memberships, and shares information gained with other team members; and
- Administrative
- Provides administrative support to Senior Manager of internal Audit (Gaming), Senior Manager of Internal Audit (Resort and G&A), Senior Manager of Internal Audit (IT Systems/Technical), Director of Internal Audit and Vice President of Internal Audit/Chief Audit Executive.
Requirements
QUALIFICATIONS AND REQUIREMENTS
- Education
- Gaming Audit Section
- Bachelor's degree from an accredited college or university, major in Accounting / Internal Auditing or other related fields.
- Resort and G&A Audit Section
- Bachelor's degree from an accredited college or university, major in Accounting / Internal Auditing or other related fields;
- IT Systems and Technical Audit Section
- Bachelor's degree from an accredited college or university, major in Accounting / Internal Auditing / Computer Science / Information Systems / Information Technology or other related fields.
- Professional Certification
- Gaming Audit Section
- Certification as Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) or achieve such within three years from hire date.
- Resort and G&A Audit Section
- Certification as Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) or achieve such within three years from hire date;
- IT Systems/Technical Audit Section
- Certification as Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) or Certified Information Systems Auditor (CISA) or achieve such within three years from hire date;
- Work Experience
- Gaming Audit Section
- At least two years of full-time experience in internal and/or external auditing related to gaming operations including but not limited to table games, slots, cage, junket operations, surveillance, casino marketing, casino accounting, etc.; and
- Preferably with experience or exposure in the use of Computer Assisted Auditing Techniques (CAATs) such as Data Analytics Tool.
- Resort and G&A Audit Section
- At least two years of full-time experience in internal and/or external auditing related to resort and general admin operations including but not limited to hotel, housekeeping, reservations, sales and marketing, culinary, food & beverage, food safety, finance, human resources, procurement, etc.; and
- Preferably with experience or exposure in the use of Computer Assisted Auditing Techniques (CAATs) such as Data Analytics Tool.
- IT Systems/Technical Audit Section
- At least two years of full-time experience in internal and/or external auditing related IT operations and infrastructure including but not limited to IT governance, IT management, information systems acquisition and development, information systems implementation, information systems operations, business resilience, information; and
- Preferably with experience or exposure in the use of Computer Assisted Auditing Techniques (CAATs) such as Data Analytics Tool.
- Relevant Skills
- Knowledge of and skill in applying internal auditing and accounting principles and practices, and management principles and preferred business practices, as applicable;
- Knowledge of the International Professional Practices Framework, especially the International Standards for the Professional Practice of Internal Auditing (Standards), and the Code of Ethics issued by The Institute of Internal Auditors (The IIA), as applicable;
- Knowledge of the ISACA Professional Standards, Code of Professional Ethics and IT Audit and Assurance Standards, Guidelines and Tools and Techniques, as applicable;
- Analytical skills and attention to detail in collecting and analyzing complex data, and drawing logical conclusions, and conducting quality control reviews of audit work products;
- Written and verbal communication skills, including active listening during data collection and when presenting audit observations and recommendations;
- Skills in planning and project management, and in maintaining composure under pressure while meeting multiple deadlines;
- Skills in negotiating issues and resolving problems;
- Ability to establish and maintain harmonious working relationships with co-team members, external contacts, and to work effectively in a professional team environment;
- Ability to learn new operations quickly, work independently, and manage multiple projects simultaneously; and
- Knowledge in the use of Computer Assisted Auditing Techniques (CAATS) or its equivalent to prepare reports, summaries, and data analyses.
