Forensic Auditor

Under the direct supervision of the Manager of the Investigations Section, and the overall supervision of the Director of the Internal Audit and Investigations Group (IAIG), the forensic auditor’s primary role is to lead and participate in all forensic audits initiated by the IAIG.  The incumbent is expected to work collaboratively with the IAIG team to achieve UNOPS organizational goals in accordance with IAIG SOPs and in compliance with organizational rules and regulations. International travel to UNOPS’ offices, including field missions, may be required.

Core duties: Forensic audit and related activities

• Establish an in-house forensic audit function, developing all necessary SOPs as well as reporting and communication channels

• Lead the end-to-end forensic audits initiated by IAIG. This includes and not limited to plan, organize, conduct and reporting

• Review and clear the terms of reference for the recruitment of external firms for outsourced forensic audit.

• Act as focal for all external forensic audit and periodical reports to the Manager of the Investigations Section and IAIG Director on the status of the ongoing engagement. 

• Conduct financial investigations related to fraud, or other serious violations of UNOPS financial policies and procedures and or participate in witness and subject interviews and lead financial-related portions of such interviews in accordance with international best practice (ensuring accuracy and respecting due process).

• Engage with the data analytics team to proactively analyze internal data and identify fraud vulnerabilities and actual occurrences. 

• Design tests to identify vulnerabilities, develop new fraud cases, and develop fraud mitigation strategies.

• Support IAIG investigations through the collection and forensic analysis of financial data related to administrative fraud investigations.

• Identify, obtain, record and preserve relevant evidence regarding transactions under financial fraud investigation, ensuring chain of custody is properly maintained and documented.

• Prepare detailed reports which set forth findings and supporting evidence. Distill financial evidence into readily-digestible analysis, highlighting evidentiary value, potential or actual financial losses, and recommendations for next steps.

• Conduct research using internal and external sources, databases and tools.

Support to Investigation and Audit

The forensic auditor may be requested to support:

• The investigation section to either lead or participate to non financial investigations.

• The audit section as a member of an internal audit team conducting audit engagements.

Collaboration with the data analytics team

The forensic auditor is expected to work closely with the data analytics team to explore all avenues to implement artificial intelligence and pilot use cases to flag potential frauds.

An advanced degree (Master’s degree or equivalent) in accounting or related field.

A first-level university degree in combination with qualifying relevant experience may be accepted in lieu of the advanced university degree.

Designation as a Certified Fraud Examiner (CFE) or Certified Forensic Accountant (CFA) would be an asset. Certified Public Accountant is desired.

Experience

At least five years of progressively responsible experience as a forensic auditor or forensic accountant.

Prior work experience must include applying forensic analytical tools to organizational data sets in order to identify suspected fraudulent activity.

Experience working with a data analytics team is desirable.

Experience with international investigations is desirable.

Experience working with large data sets is desirable.

Experience with eDiscovery systems is desirable.