Grade: Level 9
Job purpose:
The Chief Auditor is the Auditor General for the Government of St Helena and its dependencies. The Chief Auditor is responsible for the provision of a comprehensive public audit service in accordance with local legislation and professional Auditing Standards and the stated aims of the Audit Service. This includes the statutory requirement for the production of an audit report on the accounts of the Government and of most public bodies and independent reporting to the Legislative Council.
The Chief Auditor is head of the Saint Helena Audit Service and is therefore the Responsible Officer and Accounting Officer for the Service.
Supervision:
Direct – 3 Audit Managers (level 7).
Indirect – 6 Auditors (level 5) and 3 Assistant Auditors (level 3).
Job Outline:
1. Operate strategic and operational audit planning processes to give direction and balance to the audit effort over the medium term. Publish the annual operational audit plans for the Department and ensure implementation through effective assignment planning and control.
2. Obtain sufficient relevant and reliable audit evidence to support the issue of a professional audit opinion on the financial statements of organisations subject to audit.
3. Objectively examine, evaluate and report on the adequacy and effectiveness of internal control in the organisations subject to audit.
4. Conduct examinations into the economy, efficiency and effectiveness with which organisations subject to audit have used resources in the discharge of their functions.
5. Comply with professional Auditing Standards to deliver a comprehensive, integrated, high quality public audit service operating to best current practice.
6. Manage the staff resources in the Audit Service effectively with regard to individual members’ skills and talents, their development and training needs, and respective line management responsibilities, in order to carry out the audit plan.
7. Undertake the role of Responsible Officer with regard to staff management within the Audit Service as defined within Public Service Orders.
8. Develop and implement a structured training programme to equip audit staff with the skills necessary for the effective performance of their duties.
9. Communicate at the appropriate time the results of the audit work including reports to management and responsible authorities with recommendations to secure achievable action.
10. Review and develop the government audit function to ensure that it continues to efficiently and effectively meet the public sector audit needs of St. Helena and its dependencies.
11. Keep up to date with professional, financial legislative and other relevant developments in the public and commercial sector.
Physical and financial assets
Responsible as Accounting Officer for the financial management of the Audit Service with local recurrent expenditure of £80,000.
Special conditions
1 The post requires expert knowledge of government and commercial finance and accounting, relevant regulations, current audit procedures, information technology and the exercise of professional judgement.
2 The complex nature of value for money audit is demanding and requires the consultancy skills of problem analysis, interpretation, solution, and communication.
3 Strong interpersonal skills are required in communication with senior officers on audit issues.
4 The delivery of a quality audit service within this challenging environment
requires a management style suited to getting the best out of people and a commitment
to the continuous development of the audit function.
Qualifications and experience
1. The Chief Auditor is required to have achieved:
(a) full membership of a member of CCAB, ideally CIPFA, ICAEW or ACCA; and
(b) at least ten years’ recent experience in public sector audit or accountancy of which at least five should be post qualified experience in public external audit preferably obtained with either the Audit Commission, the National Audit Office, or a public sector audit division of a major accountancy firm.
2. It is preferred that the Chief Auditor will have been educated to a degree
level.