Head of Internal Audit

Key Responsibilities

Strategic Planning & Board Governance

• Audit Strategy & Planning: Define the strategy, policies, and operational frameworks for the Internal Audit Department; formulate and present the Annual and Long-Term Internal Audit Plans to the Audit Committee (AC) for approval.
• Audit Committee Secretariat: Act as the official Secretary to the Audit Committee. Direct, facilitate, and support the AC's operations, ensuring accurate preparation of meeting minutes and seamless coordination between the Board and management.
• Corporate Governance & Compliance: Establish control guidelines and continuously improve internal audit processes to ensure the company maintains an efficient internal control system aligned with Good Corporate Governance (CG) principles and Stock Exchange of Thailand (SET) regulations.
• Professional Standards Adherence: Oversee planning, controls, and strict compliance with relevant laws, regulations, and professional standards within the Internal Audit Office.

Audit Execution & Operations

• Audit Programs & Frameworks: Establish policies and provide detailed guidance for creating comprehensive audit programs, approving operational audit workflows, audit tools, and related execution methodologies.
• Financial & Operational Integrity: Oversee and govern the audit process to ensure the accuracy, completeness, and reliability of financial reports and operational data. Evaluate the efficiency and effectiveness of business processes, ensuring full compliance with internal policies, standard operating procedures, laws, and regulations.
• Reporting & Executive Engagement: Lead audit closing meetings with high-level executives of the audited units. Review, provide strategic recommendations for, and formally approve final, comprehensive internal audit reports.

Risk Management, Anti-Fraud & Advisory

• Anti-Corruption & Fraud Prevention: Supervise the investigation and review of transactions with potential conflicts of interest, fraud, corruption, or misconduct. Assess the organization's overall effectiveness in managing fraud-related risks.
• Strategic Advisory: Provide independent, objective counsel on risk management, internal controls, and corporate governance to senior executives and business units without compromising the independence of the internal audit function.
• Special Audits: Direct, monitor, and execute Special Audits as assigned or approved by the Audit Committee.
• Stakeholder Coordination: Liaise closely with the External Auditors to exchange critical data. Coordinate seamlessly with the Compliance department, Risk Management team, and Internal Control units to elevate high-priority issues to the Audit Committee.

Innovation, Quality Assurance & Team Leadership

• Tech & Data Analytics: Drive and promote the integration of modern technology, data analytics, and continuous risk monitoring tools into the audit processes.
• Risk Trend Analysis: Analyze and provide strategic foresight on emerging risk trends, regulatory shifts, and risk management best practices, evaluating the adequacy of the Enterprise Risk Management (ERM) framework.
• People Management: Lead, manage, and optimize departmental human resources. Provide mentorship, conduct performance evaluations, and foster continuous capability development and a positive organizational mindset.
• Quality Assurance & Improvement Program (QAIP): Oversee other assignments approved by the Audit Committee while rigorously avoiding conflicts of interest to safeguard the independence and objectivity of internal auditors. Establish and maintain both internal and external Quality Assurance and Improvement Programs according to designated cycles, ensuring an external independent quality assessment is conducted at least once every 5 years.

Professional Experience & Expertise

• Experience: Minimum of 10 years of experience in Auditing, Internal Audit, Internal Control, or Risk Management. This must include substantial experience at a management/executive level within a large-scale enterprise or complex business environment.
• Professional Certifications: Holding a relevant professional certification such as Certified Internal Auditor (CIA), Certified Public Accountant (CPA), Certified Information Systems Auditor (CISA), Certified Professional Internal Audit of Thailand (CPIAT), or equivalent international credentials will be highly advantageous.
• Technical Knowledge: Deep understanding of the International Standards for the Professional Practice of Internal Auditing (IIA Standards), Good Corporate Governance (CG) principles, Enterprise Risk Management (ERM), and sector-specific commercial laws and regulations.

Competencies & Attributes

• Leadership & Conflict Management: Proven high-level leadership with a strategic mindset, excellent negotiation skills, and the ability to manage conflicts effectively to drive cross-functional collaboration.
• Communication & Insights: Superior communication and presentation skills; capable of delivering value-added, strategic insights to the Audit Committee and top management.
• Ethical Standards: Firm commitment to objectivity, absolute operational independence, and strict adherence to professional ethics regarding confidentiality.
• Modern Auditing & Sustainability: Practical knowledge of applying Data Analytics tools in audit workflows, or a strong conceptual understanding of ESG (Environmental, Social, and Governance) sustainability frameworks, will be given special consideration.