Job Purpose
To assist in conducting internal audits across quarry operations to ensure compliance with company policies, statutory requirements, internal controls, financial procedures, safety standards, and operational efficiency. The Audit Associate supports risk management by identifying control weaknesses, verifying compliance, and recommending improvements that enhance accountability and operational performance.
Key Duties and Responsibilities
Internal Audit Planning
Assist in preparing annual and quarterly audit plans.
Participate in risk assessments for various departments.
Develop audit checklists and work programs.
Operational Audits
Conduct audits of quarry production processes.
Verify production volumes against dispatch records.
Review equipment utilization and maintenance records.
Audit drilling, blasting, crushing, and loading operations.
Assess operational efficiency and resource utilization.
Audit weighbridge data and systems to detect overrides
Financial Audits
Verify cash transactions and petty cash management.
Review procurement processes for compliance.
Audit supplier payments and contract administration.
Verify inventory valuation and stock movements.
Review payroll records for accuracy.
Inventory & Asset Audits
Conduct periodic stock counts.
Audit fuel inventories.
Verify spare parts inventory.
Audit explosives inventory (where authorized).
Verify fixed asset registers.
Inspect company equipment and machinery.
Compliance Audits
Ensure compliance with company policies.
Verify compliance with tax regulations.
Review compliance with labour laws.
Assess compliance with environmental regulations.
Review occupational safety compliance.
Monitor adherence to ISO standards where applicable.
Risk Management
Identify operational risks.
Evaluate internal controls.
Recommend risk mitigation measures.
Monitor implementation of corrective actions.
Fraud Prevention
Investigate suspected fraud cases.
Conduct surprise audits.
Identify control loopholes.
Report irregularities immediately.
Documentation
Prepare audit working papers.
Maintain audit evidence.
Compile audit findings.
Draft audit reports.
Track implementation of audit recommendations.
Continuous Improvement
Recommend process improvements.
Participate in policy reviews.
Support development of internal controls.
Assist in training departments on control procedures.
Academic qualifications
Bachelor's Degree in Accounting, Finance, Auditing, Business Administration, or a related field.
CPA Part II/III, ACCA, CIA (or progress toward certification) is an added advantage.
Membership in a relevant professional body is desirable.
Minimum qualifications
2 - 3 years of experience in internal audit, external audit, finance, or risk management.
Experience in the quarry, mining, construction, manufacturing, or heavy industry is highly preferred.
Required skills
Technical Skills
Knowledge of internal auditing standards and risk-based auditing.
Understanding of financial controls and accounting principles.
Knowledge of inventory management systems.
Familiarity with ERP systems (e.g., SAP, Microsoft Dynamics, Sage, Oracle).
Strong Microsoft Excel and data analysis skills.
Knowledge of Kenyan tax, labour, and regulatory requirements.
Understanding of quarry operations, production processes, and supply chain controls is an advantage.
Competencies
Analytical and critical thinking.
High level of integrity and ethical conduct.
Attention to detail.
Excellent report writing skills.
Strong communication and interpersonal skills.
Problem-solving ability.
Time management.
Organizational skills.
Confidentiality.
Ability to work independently and under minimal supervision.
Teamwork and collaboration.
Working Conditions
Based primarily at the quarry site with regular travel to satellite operations, depots, and project locations.
Frequent inspections of production plants, workshops, stores, fuel stations, weighbridges, and warehouses.
Exposure to dust, noise, moving machinery, and outdoor working conditions; appropriate PPE must be worn at all times.
Occasional work outside normal business hours to support stock counts, surprise audits, or investigations.