Internal auditor, a multi-faceted profession
Being an internal auditor at CFAO, the leader in specialised distribution in Africa and French Overseas Departments and Territories, means discovering different ways of working and living out varied cultural experiences. As attested by Paul G. and Olivier J.
Analysis and recommendations
The job of internal auditor rests both on the analysis of accounting and financial transactions and on the examination of the main management flows that direct a company. “It’s a question of approaching corporate management in its different aspects in order to draw up recommendations for improving the everyday running of activities,” states Olivier J. Acquisition audit missions, sometimes in partnership with an external firm, are also possible.
The diversity of missions
Aged between 26 and 30, internal auditors usually come from external audit firms after undergoing training in a business or engineering school and having acquired specialist skills in finance and management control. “It is a profession that involves a great deal of travel on the ground and requires thoroughness and the ability to work independently,” underlines Paul G. Before adding, “Above all, you have to like diversity”. Diversity of missions, environments and cultures encountered during your travels. “When you are crossing through countries like Nigeria or the Ivory Coast, which are prone to internal strife, team spirit is essential,” emphasises Paul. “The ability to create a good atmosphere plays a key role in a mission running smoothly.”
From the ground to the head office
In general, the schedule for missions is unrelenting: an auditor is travelling approximately 180 days per year. Good organisation is key to the smooth running of the missions. Both upstream and downstream. Informative communication with the business sectors, the study of previous audit reports, the subsidiary’s accounting and financial data, etc.: the auditor immerses himself in the world that he is going to have to analyse. And once back at head office, he sends his report to local management and the business divisions concerned. The recommendations presented to the subsidiaries strive to suggest practical measures that allow progress to be made in terms of the organisation of internal control or for it to be maintained at a satisfactory level of efficiency.
A good atmosphere
At CFAO, the “Business Under Control” training programme carried out among local management favours the creation of a positive atmosphere of trust, allowing the auditors to play their role to the full. This programme contributes to the head office’s awareness-raising and communication policy with regard to internal control.
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