Internal Controller (Auditor)

PLAN INTERNATIONAL IN UKRAINE

Plan International responded to the Ukraine Crisis since March 2022, starting in countries hosting Ukrainian refugees (Moldova, Romania, Poland) and thereafter expanding humanitarian operations inside Ukraine since August 2022. Since October 2022, Plan International has been duly registered in Ukraine as a representative office of Plan International Inc.

Role purpose and Background

The Internal Controller provides independent assurance and advisory support to the Plan International Ukraine Crisis Response Director, Country Leadership Team (CLT), and Country Finance Manager (CFM) to strengthen governance, risk management, internal control systems, and compliance across the Ukraine Response. The role evaluates the effectiveness of internal controls, promotes a strong control culture, supports proactive risk management, monitors compliance with Plan International policies, donor requirements, and applicable Ukrainian legislation, and coordinates closely with the Global Counter Fraud Unit (CFU) on fraud prevention and investigations. The position also supports continuous improvement of operational efficiency, accountability, and organizational learning.

Dimensions of the Role

The purpose of this job is to provide objective advisory service and support to the Ukraine crisis Response Director, CLT and CFM in ensuring that that system of internal controls and procedures necessary to ensure that the risk management and governance processes within the country operation

• Provides independent internal control reviews across program and support functions. 
• Supports management in strengthening governance, accountability and risk management. 
• Conducts risk-based reviews of program implementation, finance, grants, partnerships, procurement and People and culture processes. 
• Coordinates implementation of audit recommendations and monitors management response and audit action plans. 
• Acts as the country focal point for CFU and supports fraud prevention initiatives. 
• Promotes continuous improvement through advisory services, coaching and capacity building.

Typical responsibilities and Accountabilities

1. Internal Control & Compliance Reviews

• Conduct risk-based reviews of finance, grants, programmers, partnerships, supply chain, HR and support functions. 
• Assess the effectiveness of internal controls and recommend improvements. 
• Verify compliance with Plan International policies, Donor regulations/National office regulation, Country/Local legislation, contractual obligations with the national offices 

2. Partnership Assurance

• Review the partner internal control systems of PIU partners
• Participate in the partner due diligence process 
• Assess partner financial management capacity
• Monitor implementation of partner capacity strengthening plans
• Verify compliance with partnership agreements
• Conduct necessary training for the partner 

3. Procurement & Supply Chain Assurance

• Conduct risk-based procurement reviews, including high-value and strategic procurements, to ensure transparency, value for money, compliance with donor requirements and Plan International procurement policies.

4. Fraud Risk Management

• Conduct fraud risk assessments. 
• Promote fraud awareness. 
• Monitor implementation of anti-fraud controls. 
• Support fraud investigations in coordination with CFU. 
• Ensure timely reporting of suspected fraud.

5. Audit Coordination

• Coordinate internal, external and donor audits.
• Track implementation of audit recommendations
• Prepare and update the audit actions list. 
• Report progress to CLT. 
• Verify the effectiveness of corrective actions.

6. Advisory & Capacity Building

• Provide advisory support to management.
• Build staff awareness of internal controls and Fraud risk management. 
• Delivery training in compliance and risk management. 
• Promote a culture of accountability.

7. Reporting

• Support management by providing independent assurance over financial planning, budgeting and forecasting processes
• Prepared and shared the quarterly report of the internal control reviews with recommendations.

8. Other 

• Review and ensure effectiveness of DOA 
• Any other task assigned by management 

Key relationships

• Ukraine crisis Response Director 
• Country Finance Manager 
• Counter fraud units of PII
• Compliance, Grants & Finance team 

Technical expertise, skills, and knowledge

Essential Knowledge

• An Accounting Degree or Equivalent qualification;
• A Professional accounting/ internal audit/ internal control qualification, i.e. ACCA, CPA, CIA, CISA or equivalent
• 2 to 5 years’ experience in conducting internal/external audits, preferably in an NGO environment
• Good understanding of statutory requirements
• Professional internal control/ audit qualification
• Knowledge of ERP systems (SAP preferred) 
• Strong understanding of internal controls and compliance 
• Experience in donor-funded project accounting

Essential Skills

• Strong written and spoken in English. 
• Strong analytical skills 
• Strong attention to detail and accuracy 
• Effective communication and interpersonal skills 
• Ability to manage competing priorities and meet deadlines 
• Ability to work under pressure in a fast-paced environment
• Values working in a team and willing to take on more responsibilities and support team members.

Essential Behaviours 

• Good relationship building skills;
• Communicates clearly and effectively;
• Behaves calmly and consistently in approach to work;
• Positive thought with the tenacious and ensures that problems are resolved.

Plan International’s Values in Practice

We are open and accountable

We create a climate of trust inside and outside the organization by being open, honest and transparent. We hold ourselves and others to account for the decisions we make and for our impact on others, while doing what we say we will do.

We strive for lasting impact

We strive to achieve significant and lasting impact on the lives of children and young people, and to secure equality for girls. We challenge ourselves to be bold, courageous, responsive, focused and innovative.

We work well together

We succeed by working effectively with others, inside and outside the organization, including our sponsors and donors. We actively support our colleagues, helping them to achieve their goals. We come together to create and implement solutions in our teams, across Plan International, with children, girls, young people, communities and our partners.

We are inclusive and empowering

We respect all people, appreciate differences and challenge inequality in our programs and our workplace. We support children, girls and young people to increase their confidence and to change their own lives. We empower our staff to give their best and develop their potential.