NO/FA/11/10/2024 National Office – Forensic Auditor needed at Legal Aid South Africa

KEY OUTPUTS

• Classify alleged incidents into fraud, corruption, maladministration, employee misconduct and all other relevant breaches of laws/policies.
• Reach an understanding with the client about the scope and limitations of the fraud examination and the responsibilities of all parties involved.
• Determine the purpose, objectives and approach of an investigation.
• Identify and interview relevant personnel who will be of assistance in an investigation and the alleged perpetrator.
• Investigate allegations of irregularities including fraud in line with policies, procedures and legislation and/or in line with the department’s methodology.
• Identify and request relevant documents and all exhibits and annexures to support the results of investigations including findings raised in the report.
• Will obtain evidence or other documentation to establish a reasonable basis for any opinion rendered. No opinion shall be expressed regarding the guilt or innocence of any person or party.
• Shall not reveal any confidential information obtained during a professional engagement without proper authorisation.
• Will reveal all material matters discovered during the course of an examination, which, if omitted, could cause a distortion of the facts.
• Provide assistance with regard to disciplinary enquiries, as may be requested by Management.
• Give evidence on behalf of Legal Aid SA, in criminal and civil matters, when the need arises.
• Provide an analysis of the impact assessment of fraud incidents and control environment.
• Create and implement Legal Aid SA’s fraud awareness and promote ethics and prevention programmes internally through different mediums.
• Compilation of comprehensive draft reports on all investigated incidences, which should include findings and recommendations for review by a Forensic Audit Supervisor.
• Compilation and maintenance of an investigating register and Forensic Findings Register.
• Engage with relevant stakeholders during the investigation process, which includes internal and external staff, Management as well as the SAPS.
• Assist the Forensic Audit Supervisor with quarterly performance reports to the Audit Committee and provide input into Management and Board reports.
• Follow up on the recommended courses of action to ascertain if they were implemented and update the Investigations Register.
• Assist the Forensic Audit Supervisor with the annual review of the Forensic Methodology, Standard Operating Procedures and other governance instruments.
• Do not disclose confidential or privileged information obtained during the course of a fraud examination without the express permission of a proper authority (CEO) or the lawful order of a court. Uphold the Association of Certified Fraud Examiners – an association of professionals committed to performing at the highest level of ethical conduct. Members of the association pledge themselves to act with integrity and to perform their work in a professional manner.

COMPETENCIES (SKILLS, KNOWLEDGE & ATTRIBUTES) REQUIRED

• Three (3) year qualification with courses in Accounting, Auditing, Internal Auditing or Law. Membership of the Association of Certified Fraud Examiners will be advantageous.
• A minimum of five (5) years of experience in investigation/prosecution as well as giving evidence in court.
• In-depth knowledge of forensic auditing and corporate governance disciplines and how to implement and leverage these within a complex business environment:
• Working knowledge of PFMA, POCA, POPI, RICA, National Treasury Regulations, Legal Aid SA Act and other relevant Statutes.
• Working knowledge of the King IV Code of Corporate Governance.
• Functional ability in the utilisation of electronic internal auditing systems and technologies.
• Investigation/prosecution experience and knowledge of court procedures and functions.
• Knowledge of regulatory framework for the Public Finance Management Act, Treasury Regulations, POCA, POPI, RICA and Public Service Act and Regulations.
• Able to partner with Forensic Audit Supervisor, Internal Audit Executive and Management to support the achievement of strategic objectives through effective forensic auditing processes.
• Business acumen and the ability to deal with ambiguity, meet demanding deadlines and manage projects.
• Development of skills in at least one listed audit area, i.e., Data Analytics, Computer and Internal Audit.
• Must possess a valid driver’s licence and be willing to travel to other provinces.