Senior Forensic Auditor

Key responsibilities

• Conduct and lead forensic investigations arising from whistleblower reports, fraud allegations, ethics complaints, and management requests.
• Develop investigation plans, methodologies, and investigation strategies.
• Perform forensic reviews of procurement, contract management, payroll, financial management, and governance processes.
• Execute interviews and obtain witness statements.
• Gather, analyse and preserve documentary, digital and financial evidence.
• Review high-risk transactions and identify indicators of fraud, corruption and financial misconduct.
• Liaise with legal advisors, law enforcement agencies, forensic specialists and external service providers.
• Develop forensic investigation reports containing findings, root causes, conclusions, recoverability assessments and recommendations.
• Present investigation findings to Executive Management, Audit and Risk Committee, Social and Ethics Committee and Board structures.
• Assist with criminal, civil, disciplinary and recovery proceedings resulting from investigations.
• Support the development and implementation of forensic investigation methodologies and standards. Contribute to strategic fraud prevention initiatives and ethics programmes.
• Contribute to the preparation and management of the Internal Audit and Forensic Investigation budget.
• Monitor expenditure relating to forensic investigations and outsourced forensic service providers. Promote efficient, economical and effective use of resources.
• Identify opportunities to minimise financial losses arising from fraud and corruption.
• Support asset recovery initiatives where losses have been incurred.
• Establish and maintain effective relationships with management, executives, Board Committees and external stakeholders.
• Build relationships with law enforcement agencies including SAPS, SIU, Hawks, NPA and other regulatory bodies.
• Facilitate communication between investigators, legal advisors and management.
• Provide advisory support on fraud prevention, corruption controls and ethical conduct.
• Participate in combined assurance activities and initiatives.
• Create awareness regarding fraud reporting channels and whistleblower mechanisms.
• Monitor compliance with PFMA, Treasury Regulations, SCM legislation and organisational policies. Assess fraud and corruption risks across the organisation.
• Perform forensic reviews of compliance breaches and irregular expenditure matters.
• Assist in the development and implementation of the Fraud Prevention Plan.
• Monitor implementation of fraud prevention recommendations and conduct fraud risk assessments and ethics reviews.
• Support investigation activities relating to financial misconduct and disciplinary processes.
• Ensure investigations comply with legal requirements and principles of natural justice.
• Conduct proactive fraud detection reviews using forensic data analytics.
• Identify control weaknesses and recommend corrective actions.
• Assess effectiveness of anti-fraud controls and governance mechanisms.
• Develop management reports and dashboards relating to investigations and trends.
• Assist management in strengthening fraud detection and prevention controls.
• Support Internal Audit assignments with forensic expertise.
• Maintain investigation records, chain-of-custody documentation and evidence repositories.
• Perform follow-up reviews on implementation of management action plans.
• Mentor junior auditors in forensic auditing techniques and investigation methodologies.
• Contribute to continuous improvement of forensic practices and investigative capabilities.

Minimum requirements

As a minimum applicants should have the following requirements

• Degree NQF 7 or higher in Forensic Accounting, Internal Auditing, Investigation, Risk Management or Law.
• Certified Fraud Examiner CFE.
• Certified Internal Auditor CIA.
• Certified Forensic Practitioner FPSA or equivalent.
• Certified Information Systems Auditor CISA will be advantageous.
• 5 years' forensic investigation experience within the public sector, SOEs or large corporates.
• Experience investigating:
• Supply Chain Management irregularities.
• Fraud and corruption, financial misconduct and whistleblower allegations.
• Irregular, fruitless and wasteful expenditure matters.
• Procurement fraud and contract irregularities.
• Digital forensic awareness.
• Advanced data analytics and fraud detection techniques.
• Litigation support experience.
• Case management systems knowledge.
• Investigative interviewing certification.
• Knowledge of anti-corruption legislation and public sector governance frameworks.