Assistant Audit Manager (Audit Manager), Global Internal Audit

at  Fresenius Medical Care

ASSISTANT AUDIT MANAGER:

• The Assistant Manager (AM) plans and performs single audits out of the approved annual audit plan at all locations of FME in coordination with the AM’s supervisor.
• The AM leads an audit team consisting of one or more auditors from all levels. Within a single audit, the AM is capable of monitoring and reviewing the work of other auditors and capable of performing audit procedures for complex and critical areas/processes him/herself.
• The AM is responsible for time management of the audit until follow up is completed. The AM discusses planning and results with local and regional senior management and provides well-written recommendations.
• The Functional Head and/or the Chief Audit Executive (CAE) must be informed by the AM on a regular and timely basis on audit progress and on important observations.
• The AM contributes to the continuous improvement targets of the GIA Team.
• The AM supports his/her supervisor in all matters related to Audit Excellence, e.g. execution of the global annual audit and capacity planning, team utilization / staffing, and quality related topics.

TECHNICAL INTERNAL AUDIT SKILLS:

• Identify financial, operational, and compliance risks and evaluate internal controls
• Analyze business processes and internal controls in their effectiveness and compliance with corporate guidelines
• Analyze various Balance Sheets and P&L accounts
• Perform audit procedures to obtain sufficient evidence to support audit observations and document working papers in TeamMate+ (TM+)
• Support the Annual Audit Plan process
• Assist with maintaining audit software
• Maintain audit programs and standards
• Execute audit programs independently
• Develop useful recommendations and document them in written following GIA standards
• Follow-up on audit observations
• Ensure timely and accuracy of data maintenance in the audit tool (TM+) regarding categorization, progress as well as attaching documentation

Project/People/General management:

• Support of the auditor-in-charge in all phases of single audits (planning, execution, reporting, follow-up)
• Manage single audits (planning, execution, reporting, and follow-up) for less complex engagements
• As an auditor-in-charge, coordinate the audit team during audit engagements
• Ensure completion of work papers and appropriate filing in the audit tool
• If required, take over responsibility of a Trusted Advisor, including among others reviewing and issuing functional quarterly follow up reports
• Potentially assume further specific as well as ad-hoc responsibilities
• Support the preparation of the global annual audit and capacity planning
• Support the periodic quality assessment process
• Conduct any audit excellence related topics as agreed with the Director G&A and Audit Excellence

EDUCATION:

• Diploma/undergraduate degree or MBA in Accounting, Finance, Business Administration, Business Economics or an accepted business/engineering degree.
• Final stage to be a CPA/CIA or comparable certification is preferred.

BUSINESS EXPERIENCE:

• more than 6 years of business experience and some experience in healthcare business.

AUDIT EXPERIENCE:

• Comprehensive internal and/or external audit experience is a must. The AM is proficient with audit standards and the audit process.

SPECIAL SKILLS:

• Familiar with standard concepts, practices, and procedures within a business environment.
• Analytical skills and effective in communication with management levels and external personnel (auditors, attorneys, regulatory personnel, etc.).
• Organizational skills and good knowledge about the main business functions/processes, such as
• Finance/ Controlling
• Sales
• Inventory
• Purchase
• Production

ADDITIONAL GOOD KNOWLEDGE ABOUT FUNCTIONS/PROCESSES

• IT - general familiarity and/or experience with IT general and application controls, prefer
• Compliance
• HR
• Project management and presentation skills are necessary.
• Good interpersonal skills and ability to discuss issues with local, regional and functional management.
• Work closely with all levels of personnel, also in delicate situations.

OTHER SKILLS

• Fluent in German and English -speaking, writing, and reading.
• To be proficient with all MS-Office applications.
• Experienced with SAP ERP