The Investigator will be tasked with conducting Special Audits of potential fraud and abuse activities. Plans and executes audits in accordance with accepted standards. Prepares formal written reports of investigations detailing the investigation findings and expressing opinions on the adequacy and effectiveness of the Company's system of managerial and internal accounting controls.
• The work is in Johns Hopkins Aramco Healthcare Audit department in Dhahran, Al Hasa, Ras Tanura, and Abqaiq.
• Ensures successful completion of assigned audit engagements, from start to finish, inclusive of preplanning and wrap up activities. Depending on assigned engagement, reports to one or more member of the Senior Audit management team. Manages and directs daily activities of more junior auditors assigned to assist the Senior Auditor during an engagement. Applies risk and control concepts to scenarios encountered and identifies any potential issues. Communicates identified issues with Senior Audit management to ensure any potential concerns are addressed in timely and effective manners.
• Work hours are assigned to meet operational needs of the assigned area.
• Direction is through the department head.
• Daily with Department Heads and Division Heads level during the course of an audit to assist in identifying actual and potential problem areas in their respective operations.
• Ongoing contact with In-Charge Auditor to assure adequate audit scope and direction.
• Regularly with Occasional public and community contact through communicating policy changes, revisions, and/or introduction of new work rules.
• Monitor the hotline and execute special audits in accordance with accepted standards. This includes but not limited to:
• Maintaining the log of reported allegations and prioritizing assigned cases.
• Gathering evidence related to reported allegations.
• Surveying functions and activities in assigned areas to determine the nature of operations.
• Determining, or assisting in determining, the investigative techniques to be used, including statistical sampling and the use of forensic data collection.
• Performing special audits in a professional manner.
• Obtaining, analyzing, and appraising evidence as a basis for an informed, objective opinion on the validity of the allegations.
• Conducting interviews and interrogations as part of evidence collection.
• Identifying the key control points of the system.
• Evaluating the effectiveness of processes and systems.
• Making presentations to management during and at the conclusion of the special audit, discussing deficiencies and recommending corrective action to improve operations and reduce cost.
• Evaluate the adequacy and effectiveness of the management controls over activities audited and prepare or assist in preparing a formal written report expressing opinion on same and including recommendations to alleviate any deficiencies noted.
• Flexible to travel In-Kingdom and/or Out of Kingdom. However, minimal travel is expected.
Bachelor's degree in Accounting, Finance, Criminology or business related field.
Minimum ten years of experience in forensic accounting, fraud investigation, auditing, law enforcement, compliance or a related field where developed and utilized expert interviewing and investigative techniques.
Certifications/Other requirements as applicable
• Certified Fraud Examiner (CFE), Professional Certified Investigator (PCI), Certified Compliance & Ethics Professional (CCEP), Certified Internal Auditor (CIA), Certified Public Accountant (CPA).
• Ability to quickly evaluate allegations of Fraud, Abuse and Conflicts of Interest and determine the violation of Law, Regulation or Company Policy.
• Ability to utilize effective, modern investigative techniques to quickly unravel, explain and report complicated fraud and conflicts of interest schemes.
• Ability to carefully analyze facts and evidence to timely form sound, evidence based conclusions concerning violations of Law, Regulation or Company Policy.
• Ability to digest and understand the overall details of a Company with complex worldwide operations to make constructive recommendations for the betterment thereof.
• Must demonstrate excellent oral and written communications in English with solid presentation and interpersonal skills.