T
Internal Auditor (Junior) (3024) at The South African National Roads Agency (SANRAL)
The South African National Roads Agency (SANRAL)
August 27, 2026
Full-time
On-site
POSITION OBJECTIVE:
The successful incumbent will support the Senior Internal Auditor and Internal Audit Manager in implementing and executing the operational plan and to provide assurance on the adequacy and effectiveness of internal controls. This will be achieved by performing value-adding, risk-based audits in accordance with the Global Internal Audits Standards, thereby supporting SANRAL in achieving its strategic and operational objectives.
MINIMUM REQUIREMENTS:
A bachelor's degree in Internal Auditing or equivalent at an NQF Level 7 (or an equivalent qualification, including a BCom in Accounting, BTech in Internal Audit, or BTech in Accounting).
At least three years' relevant internal audit experience or equivalent (external audit experience).
ADVANTAGEOUS:
An Honours degree in Internal Auditing or equivalent at NQF Level 8 qualification
Internal Audit Technician designation
Certified Internal Auditor (CIA) designation or at least pass one or more parts of the CIA
Internal or external audit experience in public entities governed by the Public Finance Management Act (PFMA)
Internal or external audit experience in a similar environment to SANRAL (a state-owned entity)
TECHNICAL COMPETENCIES:
Solid knowledge of report writing
Solid experience in knowledge of PFMA and Treasury regulations.
Solid knowledge of the Global Internal Audit standards.
Knowledge of Risk Management/Corporate Governance/Internal Control Systems
Knowledge of Data Analysis
Knowledge in Project Management (ability to meet the agreed timelines)
Knowledge of Research/Benchmarking
Ability to learn and apply best practice frameworks e.g. COSO, etc.
Interviewing skills.
KEY RESPONSIBILITIES:
Under the supervision of Senior Internal Auditor / Internal Audit Manager:
Engagement Planning
Participate in development of the 3yr rolling and annual audit plan
Participate in development/review of the Internal audit strategy and internal audit methodology
Obtain and analyse information from clients and environmental scanning to plan engagements
Conduct risk and control assessment of assigned department or functional area in established/required timeline
Conducted engagement planning phase of the audit in interns of the SANRAL internal Audit Methodology and Global Internal Audit Standards
Use appropriate audit software and data analytical tools to effectively during the engagement planning, execution and reporting phase of the audits
Describe objectives, scope and procedures to cover key risks.
Drafts the engagement letters and Engagement Planning Memorandum
Write correspondence notifying auditee being audited of schedule, assigned individual(s), source of audit, records required and other pertinent information
Keep abreast with and applies all relevant legislative changes, standard operating procedures, methodology and guidelines.
Ensure that the allocated work is completed within the agreed time frames.
Engagement Execution
Execute allocated audit work (special audit requests, follow up audits and audits as per the annual audit plan) in accordance with SANRAL Internal Audit Methodology and the Global Internal audit standards
Source relevant information required for analysis and testing
Establish risk-based audit programmes to address audit risk
Evaluate the suitability of internal control design and make recommendations on findings
Conducts audit testing of specified areas and identify reportable issues and dimension of risk
Conducts audits within the time budgets and timeline determined as per the audit plan
Perform any other tasks as required from time to time.
Engagement Management and Reporting
Prepare a draft audit report to include all audit findings.
Maintain supporting evidence to ensure that engagement results are supported by evidence.
Provide recommendations to enhance processes and controls.
Quality of the Engagement / Audit
Conduct audit work and ensue that the work conforms with SANRAL internal audit methodology and Global Internal Audit Standards.
Ensure that policies, procedures and guidelines, which impact on audit quality are clearly understood, while adhering to level of internal compliance in terms of quality assurance standards (IIA) in line with Internal Audit methodology
Maintain and recommend improved standard operation procedures for implementation
Give inputs and improvements to audit methodology and other key documents.
Stakeholder Engagement
Effectively engage and communicate with auditee management.
Present and discuss the audit findings with the client.
Administration / Other responsibilities
Perform any other tasks as required from time to time.
The successful incumbent will support the Senior Internal Auditor and Internal Audit Manager in implementing and executing the operational plan and to provide assurance on the adequacy and effectiveness of internal controls. This will be achieved by performing value-adding, risk-based audits in accordance with the Global Internal Audits Standards, thereby supporting SANRAL in achieving its strategic and operational objectives.
MINIMUM REQUIREMENTS:
A bachelor's degree in Internal Auditing or equivalent at an NQF Level 7 (or an equivalent qualification, including a BCom in Accounting, BTech in Internal Audit, or BTech in Accounting).
At least three years' relevant internal audit experience or equivalent (external audit experience).
ADVANTAGEOUS:
An Honours degree in Internal Auditing or equivalent at NQF Level 8 qualification
Internal Audit Technician designation
Certified Internal Auditor (CIA) designation or at least pass one or more parts of the CIA
Internal or external audit experience in public entities governed by the Public Finance Management Act (PFMA)
Internal or external audit experience in a similar environment to SANRAL (a state-owned entity)
TECHNICAL COMPETENCIES:
Solid knowledge of report writing
Solid experience in knowledge of PFMA and Treasury regulations.
Solid knowledge of the Global Internal Audit standards.
Knowledge of Risk Management/Corporate Governance/Internal Control Systems
Knowledge of Data Analysis
Knowledge in Project Management (ability to meet the agreed timelines)
Knowledge of Research/Benchmarking
Ability to learn and apply best practice frameworks e.g. COSO, etc.
Interviewing skills.
KEY RESPONSIBILITIES:
Under the supervision of Senior Internal Auditor / Internal Audit Manager:
Engagement Planning
Participate in development of the 3yr rolling and annual audit plan
Participate in development/review of the Internal audit strategy and internal audit methodology
Obtain and analyse information from clients and environmental scanning to plan engagements
Conduct risk and control assessment of assigned department or functional area in established/required timeline
Conducted engagement planning phase of the audit in interns of the SANRAL internal Audit Methodology and Global Internal Audit Standards
Use appropriate audit software and data analytical tools to effectively during the engagement planning, execution and reporting phase of the audits
Describe objectives, scope and procedures to cover key risks.
Drafts the engagement letters and Engagement Planning Memorandum
Write correspondence notifying auditee being audited of schedule, assigned individual(s), source of audit, records required and other pertinent information
Keep abreast with and applies all relevant legislative changes, standard operating procedures, methodology and guidelines.
Ensure that the allocated work is completed within the agreed time frames.
Engagement Execution
Execute allocated audit work (special audit requests, follow up audits and audits as per the annual audit plan) in accordance with SANRAL Internal Audit Methodology and the Global Internal audit standards
Source relevant information required for analysis and testing
Establish risk-based audit programmes to address audit risk
Evaluate the suitability of internal control design and make recommendations on findings
Conducts audit testing of specified areas and identify reportable issues and dimension of risk
Conducts audits within the time budgets and timeline determined as per the audit plan
Perform any other tasks as required from time to time.
Engagement Management and Reporting
Prepare a draft audit report to include all audit findings.
Maintain supporting evidence to ensure that engagement results are supported by evidence.
Provide recommendations to enhance processes and controls.
Quality of the Engagement / Audit
Conduct audit work and ensue that the work conforms with SANRAL internal audit methodology and Global Internal Audit Standards.
Ensure that policies, procedures and guidelines, which impact on audit quality are clearly understood, while adhering to level of internal compliance in terms of quality assurance standards (IIA) in line with Internal Audit methodology
Maintain and recommend improved standard operation procedures for implementation
Give inputs and improvements to audit methodology and other key documents.
Stakeholder Engagement
Effectively engage and communicate with auditee management.
Present and discuss the audit findings with the client.
Administration / Other responsibilities
Perform any other tasks as required from time to time.