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Job Description Head of Audit
Together with his team, the Head of Audit is responsible for the internal audit of a company or organization. The audit is an examination by persons belonging to the company. It is not to be confused with the audit, which is carried out by external persons. The transitions between auditing and controlling are fluid. Controlling focuses on future-oriented monitoring, while auditing focuses on looking back. The Head of Audit usually reports directly to the Executive Board.
Typical tasks of an audit manager
The Head of Audit has the task, together with his team, of supporting the Management Board and the company management in his or her function in performing the monitoring functions. The task of the Head of Audit is to carry out regular audits in finance and accounting, but also in the organizational area.
The audit processes in finance and accounting (financial auditing) are essentially so-called regularity audits. Since operational processes are mainly reflected in the finances, this audit area is still of central importance for the auditing department.
During the audit in the organizational area, also known as operation auditing, the Head of Audit and his team not only determine whether internal rules are being observed – they also examine their usefulness with regard to corporate objectives. Test objects are usually the organizational structure (structural organization) and task processing (procedural organization). The connections and interactions between the different departments are examined for effectiveness and efficiency.
As manager, he assumes management tasks and personnel responsibility. He is responsible for recruiting and guiding new team members, as well as for monitoring, advising and coordinating his employees. The Head of Audit knows about further training opportunities for himself and his team and keeps an eye on his employees’ opportunities for advancement.
A degree in business administration or economics, preferably with a focus on governance, risk and compliance, is a prerequisite for a position as Head of Audit. He should have sound practical experience, be able to think conceptually and analytically and have a confident demeanor. Competent handling of the relevant programs is a matter of course for him and he has management experience.
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