# Internal Auditor - Operations

> Ultimate Peaks · Riyadh, Saudi Arabia · Full-time · Posted 2026-10-14

**Workplace:** on_site

## Description

The **Internal Auditor - Operations** performs independent, risk-based operational audits across the organization in alignment with the Internal Audit Charter, methodology, and IIA Standards (IPPF). The role assesses governance, risk management, internal controls, and policy/regulatory compliance across end-to-end operational activities (hubs, logistics, fleet, gateways, customer service, cash/COD, and technology systems).

### Responsibilities

-   **Audit Planning & Preparation:** Research operational areas, map process flows/risks, participate in pre-audit meetings, draft risk-and-control matrices, and establish sampling strategies.
-   **Shipment & Process Assurance:** Audit full end-to-end logistics processes (booking, sorting, linehaul, delivery, POD, returns) and evaluate custody, scan sequence, timestamps, and seal controls.
-   **Cost, Productivity & Asset Reviews:** Assess operational efficiency drivers (manpower, route/vehicle utilization, fleet maintenance, facility costs) and evaluate vendor/outsourced courier compliance against contracts and SLAs.
-   **Cash, COD & Revenue Controls:** Test courier debriefs, COD collection/reconciliation, billing accuracy, and system inputs to prevent revenue leakage, loss, or unsupported write-offs.
-   **Data Analytics & Systems Assurance:** Use Excel, Power BI, or analytical software to test 100% data populations, detect anomalies/overrides, and verify core operational system integrity.
-   **Safety, Security & Compliance:** Review facility/fleet security, CCTV, safety protocols, regulatory permits, and incident escalations.
-   **Testing & Documentation:** Execute testing, maintain evidence-backed working papers, and expand sample sizes when control failures are detected.
-   **Reporting & Recommendations:** Draft clear audit observations, establish root causes, assign risk ratings, and propose practical corrective action plans.
-   **Action Follow-Up:** Verify and test management closure evidence before signing off on resolved findings.

### Key Role Boundaries & Escalation

-   **Independence:** Must remain objective and disclose any conflicts of interest or past operational roles immediately.
-   **Immediate Escalation:** Suspected fraud, theft, deliberate control bypass, major shipment/cash loss, or severe safety/regulatory breaches must be escalated immediately.
-   **Formal Investigations:** The auditor must **not** conduct formal fraud/misconduct investigations unless explicitly assigned under the formal investigation procedure.

### Decision Rights

**Category Scope May Decide**Day-to-day audit execution, sample selection, evidence requests, routine walkthrough scheduling, and initial working paper drafts. **May Recommend** Scope expansion, control improvements, finding risk ratings, procedure changes, and fraud referrals. **Requires Approval** Audit scope/objective changes, final audit reports/ratings, external disclosures, and formal finding closures. **Must Not Decide** Operational policies, process ownership, control design/operation, risk acceptance, vendor selection, or disciplinary actions.

### 5\. Key Performance Indicators (KPIs)

1.  **Audit Delivery (20%):** Complete ≥95% of assigned audit tasks and milestones by scheduled target dates.
2.  **Working-Paper Quality (15%):** Achieve ≥95% compliance with audit documentation standards.
3.  **Finding Evidence (15%):** 100% of reported observations backed by traceable, verified evidence.
4.  **Reporting Timeliness (15%):** Draft observations submitted within agreed engagement deadlines.
5.  **Critical Escalation (10%):** Escalate 100% of validated critical risks/fraud indicators within 1 working day.
6.  **Follow-Up Verification (10%):** Complete ≥95% of assigned management action verifications on schedule.
7.  **Data Analytics Usage (10%):** Apply analytics/data testing in ≥80% of audits with available data.
8.  **Professional Development (5%):** Complete minimum 40 hours of relevant training annually.

## Requirements

Bachelor’s degree in Internal Auditing, Accounting, Finance, Supply Chain, Logistics, Business, or Engineering.

**Certifications:** CIA (or in-progress), CFE, CRMA, CPA/ACCA, or ISO Lead Auditor preferred.

**Experience:** Minimum 3+ years in internal audit, operational audit, risk, or compliance. Experience in logistics, transport, supply chain, or e-commerce is strongly preferred.

**Technical Skills:** Strong proficiency in Excel; experience with Power BI, SQL, or audit management software is an advantage.

**Key Competencies:** Professional scepticism, evidence-based judgment, root-cause analysis, concise report writing, and stakeholder communication.

## Apply

[Apply at Ultimate Peaks](https://apply.workable.com/ultimate-peaks/j/3C06985582/apply)

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