Internal Auditor

Job Summary

• The Internal Auditor is responsible for conducting independent and objective audits of the hotel's financial, operational, compliance, and administrative activities to evaluate the adequacy and effectiveness of internal controls, risk management processes, governance practices, and compliance with company policies and statutory regulations.
• The role supports the Head of Internal Audit in identifying operational inefficiencies, safeguarding hotel assets, preventing fraud, improving business processes, and ensuring accountability across all departments.
• The Internal Auditor works closely with Finance & Accounts, Procurement, Front Office, Food & Beverage, Kitchen, Housekeeping, Engineering & Maintenance, Human Resources, Sales & Marketing, Spa, Security, Stores, Information Technology, and other operational departments to promote sound governance, strengthen internal controls, and support the delivery of superior luxury hospitality services.

Responsibilities
Audit Planning & Execution:

• Participate in the preparation of annual and risk-based audit plans.
• Conduct financial, operational, compliance, and special audits in accordance with approved audit programmes.
• Perform audit fieldwork and gather sufficient audit evidence.
• Review departmental procedures and internal controls.
• Evaluate the effectiveness of existing policies and procedures.
• Conduct physical verification of assets and inventories.
• Prepare audit working papers in line with professional standards.
• Complete audit assignments within approved timelines.

Financial Audits:

• Review accounting records for accuracy and completeness.
• Audit cash collections, banking activities, and petty cash operations.
• Review accounts payable and accounts receivable transactions.
• Verify payroll records and employee-related payments.
• Review revenue from accommodation, food and beverage, events, spa, and other revenue centres.
• Audit fixed asset records and capital expenditures.
• Assess financial reporting accuracy.
• Identify financial irregularities and control weaknesses.

Operational Audits:

• Audit operational processes across all hotel departments.
• Assess compliance with Standard Operating Procedures (SOPs).
• Review procurement and purchasing activities.
• Audit inventory management and stock controls.
• Evaluate food and beverage cost management.
• Review housekeeping, engineering, front office, security, and maintenance operations.
• Identify operational inefficiencies.
• Recommend improvements to enhance operational effectiveness.

Internal Controls & Risk Assessment:

• Evaluate the adequacy of internal control systems.
• Assess segregation of duties.
• Review authorization and approval procedures.
• Identify operational and financial risks.
• Recommend improvements to control processes.
• Monitor implementation of internal control recommendations.
• Support enterprise risk management initiatives.
• Maintain audit risk documentation.

Compliance Audits:

• Verify compliance with company policies and procedures.
• Review compliance with applicable tax laws and financial regulations.
• Assess labour law compliance.
• Audit regulatory and licensing requirements.
• Review compliance with health, safety, and environmental standards.
• Monitor adherence to procurement policies.
• Evaluate compliance with data protection and confidentiality requirements.
• Report compliance gaps promptly.

Fraud Prevention & Investigation:

• Assist in fraud risk assessments.
• Identify indicators of fraud, theft, and financial misconduct.
• Conduct investigations into suspected irregularities as assigned.
• Review whistleblower complaints where applicable.
• Collect and preserve audit evidence.
• Prepare investigation reports.
• Recommend preventive control measures.
• Support fraud awareness initiatives.

Audit Reporting:

• Prepare detailed audit reports.
• Document audit findings and observations.
• Classify audit findings according to risk levels.
• Recommend corrective actions.
• Discuss audit findings with departmental management.
• Submit audit reports within approved timelines.
• Prepare executive summaries where required.
• Maintain audit issue registers.

Follow-Up Audits:

• Monitor implementation of audit recommendations.
• Conduct follow-up reviews.
• Verify corrective actions.
• Report unresolved audit issues.
• Update follow-up schedules.
• Maintain implementation tracking records.
• Escalate overdue corrective actions.
• Support continuous compliance monitoring.

Documentation & Record Keeping:

• Maintain complete audit working papers.
• Ensure all audit evidence is properly documented.
• Maintain confidentiality of audit records.
• Archive audit reports and supporting documents.
• Maintain electronic and physical audit files.
• Ensure audit documentation complies with professional standards.
• Protect sensitive information.
• Maintain audit-ready records.

Collaboration & Stakeholder Engagement:

• Work closely with all operational departments.
• Provide advisory support on internal controls.
• Assist departmental managers in strengthening compliance.
• Coordinate with external auditors where required.
• Support management during audits and inspections.
• Maintain professional relationships with stakeholders.
• Promote a culture of accountability.
• Support organizational governance initiatives.

Health, Safety & Security:

• Comply with hotel health and safety policies during audit assignments.
• Protect confidential audit information.
• Report security weaknesses identified during audits.
• Safeguard audit records.
• Participate in business continuity reviews where assigned.
• Support organizational risk mitigation efforts.
• Maintain ethical conduct.
• Promote safe working practices.

Compliance & Continuous Improvement:

• Comply with International Standards for the Professional Practice of Internal Auditing (IIA Standards).
• Participate in professional training and development programmes.
• Recommend improvements to audit methodologies.
• Support automation and data analytics initiatives.
• Promote continuous improvement in internal controls.
• Benchmark audit practices.
• Maintain professional competence.
• Support organizational excellence.

Requirements
Education:

• Bachelor's Degree or Higher National Diploma (HND) in Accounting, Finance, Auditing, Business Administration, Economics, or a related discipline.

Experience:

• 3–5 years of experience in Internal Audit, External Audit, Risk Management, Compliance, or Finance.
• Experience in a hotel, hospitality organization, or large commercial environment is highly desirable.
• Experience auditing financial systems, operational processes, and internal controls is an added advantage.

Professional Certifications (Preferred):

• ICAN (Institute of Chartered Accountants of Nigeria).
• ACCA (Association of Chartered Certified Accountants).
• Certified Internal Auditor (CIA) (added advantage).
• ATS (Accounting Technicians Scheme).
• Certified Fraud Examiner (CFE) (added advantage).
• Membership of the Institute of Internal Auditors (IIA) is desirable.
• Proficiency in Microsoft Excel, audit software, ERP systems, and data analysis tools.

Application Closing Date
30th August, 2026. 

Method of Application
Interested and qualified candidates should forward their CVs and cover letters to View email address on hotnigerianjobs.com using "Internal Auditor (Abia)" as the subject of the email.

Note:  Only shortlisted and candidates will be contacted.

Share this job: