Finance Internal Auditor

The Finance Internal Auditor provides independent and objective assurance over the effectiveness of financial reporting, internal controls, risk management, and compliance across the Group. The role may be assigned to Real Estate, Hospitality, or Shared Services depending on business needs and audit plans, leveraging experience in financial reporting or external audit.

• Execute financial and operational audits in accordance with the approved Internal Audit Plan
• Evaluate internal controls over financial reporting (ICFR) using recognized frameworks (e.g., COSO)
• Perform walkthroughs, control testing, and substantive audit procedures
• Identify risks, control gaps, and process inefficiencies; recommend practical improvements
• Prepare complete audit working papers and professional audit reports
• Monitor implementation of agreed management action plans

• Review accuracy, completeness, and compliance of financial records and reports
• Assess compliance with PFRS/IFRS, company accounting policies, and regulatory requirements
• Review journal entries, reconciliations, and significant accounting estimates
• Support coordination with external auditors and regulators

• Support enterprise risk management and fraud risk assessments
• Evaluate compliance with internal policies, delegations of authority, and procedures
• Assist in investigations of financial or control-related issues, when required
• Provide inputs to Audit Committee and Senior Management reporting

(Property Development, Leasing, and Real Estate Operations)

• Audit project development costs, capitalization, and construction-in-progress (CIP)
• Review revenue recognition for property sales, leasing, and related receivables
• Assess controls over contractor billings, progress payments, and retentions
• Validate project budgets, cost allocations, and variance analyses
• Review escrow accounts, trust funds, and buyer-related accounts
• Assess compliance with real estate-related regulations and tax requirements

(Hotels, Resorts, and Hospitality Operations)

• Audit room revenue, food & beverage revenue, and other operating income
• Review controls over cash handling, front office, POS systems, and night audit processes
• Evaluate controls over discounts, promotions, complimentary services, and refunds
• Assess cost controls on food & beverage, inventories, payroll, and operating expenses
• Perform surprise cash counts and inventory observations
• Support fraud risk assessments in cash-intensive environments

(Accounting, AP, AR, Treasury, and Financial Reporting)

• Audit shared finance processes including:
• General ledger and financial close
• Accounts payable, receivable, and intercompany transactions
• Treasury operations, cash management, and bank reconciliations
• Assess process standardization, automation, and segregation of duties
• Review controls over system access, approvals, and master data management
• Evaluate compliance with internal SLAs, policies, and regulatory requirements
• Identify process improvements and efficiency opportunities

• Bachelor's Degree in Accountancy (BS Accountancy) Required

• Certified Public Accountant (CPA) Preferred

• Minimum 25 years of experience in:
• Internal Audit, or
• External Audit (Big 4 or reputable audit firms), or
• Financial Reporting / Accounting roles
• Experience in real estate, hospitality, or shared services is an advantage

• Strong knowledge of PFRS/IFRS and financial reporting
• Understanding of internal control frameworks (COSO)
• Proficient in Microsoft Excel and accounting/ERP systems
• Audit documentation and report writing skills

• Strong analytical and critical thinking skills
• High attention to detail and professional skepticism
• Effective communication and stakeholder management
• Ability to work independently and manage multiple assignments
• Strong ethical standards and confidentiality

• Role may be rotational across Real Estate, Hospitality, and Shared Services
• Exposure to senior management and Audit Committee
• Strong career pathway toward Senior Auditor, Audit Manager, or Finance Leadership roles