Performance Audits
Audit Manager
The post of Audit Manager is a senior position and reports to the Assistant Auditor General responsible for Performance Audits. He prepares the Unit’s Strategic Plan together with the Performance Plan. During the year, he manages a number of performance audits of varying sizes covering a range of different topics. The Audit Manager leads his team in delivering the Unit’s performance audit work by providing them with guidance and coordinating their work. He prepares drafts of Audit Reports and discuses these reports during sittings of the Select Committee of the House of Representatives – Public Accounts Committee.
The Audit Manager sees to his staffs’ development through coaching, performance management and training. He regularly monitors and assesses the Unit’s performance and awards the staff a performance bonus at the end of the year for their achievements. The Audit Manager also represents the NAO abroad by participating in international seminars, workshops and working groups.
To qualify for this position you must be in possession of a degree in any of the following disciplines: Public Administration, Business Studies, Economics, Engineering, Statistics, Accountancy or equivalent. Candidates are expected to have two years experience in any of these disciplines. Preference will be given to individuals with experience in a supervisory role. Computer literacy is a must. Applicants must have the ability to communicate verbally and in writing in the Maltese and English Languages.
Principal Auditor
The Principal Auditor plays a key role in the implementation of performance audits of various Ministries/Departments, Institutions and Agencies of Government as set out in the Performance Plan. The Principal Auditor reports directly to the Audit Manager and assists him by ensuring that the Audit Plan is achieved and that auditing standards, policies, procedures and audit practices are maintained.
The Principal Auditor is responsible for allocating work to junior auditors and supervising their performance. He is responsible for planning the audit and prepares briefings for meeting with auditees. The Principal Auditor and his team are responsible for collecting information and for processing and analyzing data. Heals is o responsible for documenting, reviewing and drafting letters. The Principal Auditor prepares the working papers and the audit file for review by the Audit Manager. He assists in the training of junior auditors by providing them with on the job training and assisting them in solving problems on the spot.
The Principal Auditor is expected to draft high quality reports and make oral presentations expressing opinions and recommendations on the economy, efficiency and effectiveness with which the activities audited are carried out. He must be able to communicate verbally and in writing in the Maltese and English Languages.
To qualify for this position you must be in possession of a degree in any of the following disciplines: Public Administration, Business Studies, Economics, Engineering, Statistics, Accountancy or equivalent qualification. Candidates are expected to have two years experience in any of these disciplines. Preference will be given to individuals with experience in a supervisory role.
Senior Auditor
The Senior Auditor works under the Audit Manager or under the direct supervision of the Principal Auditor. The Senior Auditor assists in drawing up of the Business Plan and audit programmes. In this position, the Senior Auditor undertakes specific audit assignments as a member of the performance audit team. For relatively straightforward performance audits, he prepares draft audit plans including recommendations on audit approach, methodology, materiality, risk etc.
He/she is expected to conduct his/her duties with minimum supervision and within the framework of applicable laws, regulations and NAO policies and directives. He is expected to exercise considerable independent judgement in interpreting and analyzing facts and figures and in planning work schedules for themselves and for subordinate auditors. The Senior Auditor confers with government officials on issues and evidence related to the audit tasks being undertaken. He also prepares drafts for the annual and other audit reports. He may also be required to make oral presentations expressing opinions and recommendations on the adequacy and effectiveness of systems and the efficiency with which government activities are carried out. The Senior Auditor also prepares briefings for meetings and may be required to make presentations to audit clients at the appropriate level.
To qualify for this position you must be in possession of a Bachelors degree or equivalent in a relevant area including but not limited to Business Studies, Public Administration, Economics, Engineering, Statistics or Accountancy. Applicants must be able to communicate verbally and in writing in the Maltese and English languages. Computer literacy is a must.