Special Audits & Investigations

Audit Manager


The Audit Manager carries out Special Audits and/or Investigations as delegated by the Auditor General or his Deputy. He/She addresses Enquiry/Investigative requests made by the Public Accounts Committee, the Minister responsible for Finance and/or the Minister responsible for Local Government. He/She also prepares the Audit Programme and Audit Plans of his/her Unit in accordance with good auditing practices. The officer manages a number of Special Audits and Investigations of varying sizes and on a range of different issues.

In this role, the Audit Manager leads, project manages and supervises his/her staff, provides guidance and coordinates work, including fieldwork, clearance and finalization of reports, to the agreed timetable and budget and to high quality standards. He/She critically analyses and evaluates issues and expresses opinions based on strongly supported findings and evidence and proposes appropriate and practical recommendations. The Audit Manager prepares stand-alone reports and write-ups for the Mid-Year/Annual Audit Reports. He/She also sees to his/her staff’s development through coaching, performance management and training. One of his key tasks is to regularly monitor and assesse his/her staff’s performance. Attendance and active participation at meetings of the Select Committee of the House of Representatives – Public Accounts Committee would be expected, whenever requested.  If the need arises, the Audit Manager may be required to work outside office hours.

Applicants must be in possession of a University Hons. Degree, or equivalent, in any of the following disciplines: Public Administration, Business Studies, Economics, Engineering, Statistics, Accountancy or other relevant qualification. Candidates are expected to have at least five years experience in a related field of work, preferably in a supervisory role. Particular consideration will be given to the applicant’s track record, focusing on results achieved, throughout the duration of  engagement within the NAO.

Principal Auditor

The Principal Auditor works under the direct supervision of the Audit Manager. This position involves directing Special Audits of Ministries/Departments, Institutions and Agencies of Government, to report effectively thereon and to formulate recommendations. Incumbents will also be involved in the preparation of the Annual Audit Plan as well as the planning of individual audits. 

The position also involves the supervision of other staff members within their audit team, as well as planning the work schedules for themselves and their subordinates. Following an audit, incumbents may also be required to make representations expressing opinions and recommendations on the adequacy and effectiveness of systems. 

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.

Senior Auditor

The Senior Auditor works under the direct supervision of the Principal Auditor or Audit Manager. The key responsibilities of the Senior Auditor within the Special Audits and Investigation Section include:

a.assisting in the preparation of the annual audit plan, as well as that of individual audits;

b.contributing towards the design of audit objectives, scope and methodology, paying particular attention to materiality and risk;

c.the conduct of audit fieldwork;

d.preparing briefings for meetings;

e.conferring with government officials on matters related to the audit tasks being undertaken;

f.the exercise of independent judgement in interpreting and analysing audit issues;

g.the drafting of audit reports; and

h.assisting in the audit review process.

The Senior Auditor is expected to conduct duties with minimum supervision and within the framework of applicable NAO policies, practices and procedures.

To qualify for this position one must be in possession of a University degree or equivalent in Accountancy, Public Policy, Business Studies, Economics, Engineering, Statistics, Jurisprudence or any other discipline deemed relevant to the Office. 

Senior Auditors must possess excellent written and verbal communication skills, in both Maltese and English, and preferably have one-year experience in auditing.