Internal Auditor UNIESTATE PROPERTIES LLC

Principal responsibilities

Audit: Plan, execute and report audits. Special Projects: Participate in special assignments, as directed. External Audit: Provide information to external auditors. Audit Team Leadership: Propose and arrange hiring of co-source auditors, depending on workload.

Audit planning

Prepare audit plan: Prepare Internal Audit plan / work programme. Risk assessment and testing strategy: Conduct risk assessment. Prepare detailed risk register(s) including nature, impact and likelihood of risk concerning auditee under review, and controls identified that mitigate risks. Prepare detailed internal audit work programme to address risks identified, along with testing strategy, for approval by Board of Directors. Audit execution Implementation of testing strategy: Implement testing strategy to achieve objectives of audit assignment. Perform tests of internal controls identified during planning phase to extent documented in risk assessment. Use computer software that aids in performing analytical tests (CAATS). Working papers file and information gathered: Identify sufficient, factual, reliable, relevant and useful information to support test results. Document work done during the understanding of business of auditee under review. Document and confirm issues raised and auditee’s response. Sign off all working papers. Audit reporting Audit report: Prepare Internal Audit Control exception sheet.

Closing meetings:

• Conduct closing meeting with auditee to discuss issues raised and recommendations proposed.

Follow-up assignments:

• Conduct follow-up assignments to ensure proper implementation of corrective actions agreed in report.

Audit Programme

Report internal audit results and recommendations and the progress of the annual internal audit plan each quarter to Board of Directors.

Professional conduct and development

Training and Counselling:

• Follow up on own individual training programme and ensure attendance on training courses.

Performance improvement

• Obtain regular feedback from Board of Directors regarding his / her performance and how to improve.