Internal Auditor

E-Terra Technologies Limited is a pioneering Nigerian end-to-end electronic waste (e-waste) management and secure data destruction company established in 2013, with its head office in Surulere, Lagos.

We are recruiting to fill the position below:

Job Title: Internal Auditor

Location: Surulere, Lagos
Employment Type: Full-time

Job Purpose

• The successful candidate must demonstrate professional independence, integrity, analytical ability, sound judgement and a strong commitment to confidentiality and accountability.
• The Internal Auditor is responsible for providing independent, objective assurance and advisory services to E-Terra Technologies Limited on the effectiveness of its internal controls, risk management processes, financial and operational procedures, and compliance with applicable laws, regulations, company policies and contractual obligations.
• The role is designed to safeguard company assets, promote financial integrity, prevent and detect fraud, identify operational inefficiencies, verify the accuracy of financial and operational records, and ensure that company resources are used economically, efficiently and effectively.
• Considering E-Terra Technologies Limited's involvement in electronic waste management, recycling, material recovery and environmental sustainability, the Internal Auditor will also assess controls over inventory, electronic waste materials, recovered commodities, procurement, equipment, logistics, facility operations, regulatory obligations and related revenue streams.

Key Duties and Responsibilities
Internal Audit Planning and Execution:

• Review departmental processes to identify weaknesses, inefficiencies, control gaps and areas of potential financial exposure.
• Evaluate the adequacy and effectiveness of internal controls, approval processes and segregation of duties.
• Conduct special audits, investigations and management-requested reviews when authorized.
• Perform audit assignments in line with approved audit procedures, professional standards and established company policies.
• Ensure audit engagements are completed within approved timelines and communicate significant findings promptly.
• Maintain appropriate independence and objectivity throughout all audit assignments.
• Develop and implement a risk-based annual internal audit plan for review and approval by the appropriate authority.
• Conduct walkthroughs, interviews, document reviews, sample testing and substantive verification of transactions.
• Prepare audit work papers, supporting schedules and evidence sufficient to substantiate audit findings.
• Conduct periodic audits of the company's financial, operational, administrative and commercial activities.

Financial Audit and Accounting Controls:

• Review accounts payable and receivable, customer balances, supplier balances and outstanding obligations.
• Verify the adequacy of supporting documents for payment requests, purchase orders, invoices and expense claims.
• Examine revenue recognition, invoicing, collections, credit notes and outstanding customer balances.
• Assess compliance with approved budgets, expenditure limits, delegated authorities and financial policies.
• Review financial transactions, accounting records, journals, ledgers, bank reconciliations and supporting documentation.
• Examine cash management, bank transactions, petty cash, advances, reimbursements and other disbursements.
• Identify unusual transactions, duplicate payments, unsupported expenses, unexplained variances and potential financial irregularities.
• Provide practical recommendations to improve financial reporting, transaction processing and accountability.
• Review payroll controls, employee-related payments, statutory deductions and reconciliations in coordination with the responsible departments.
• Verify the accuracy, completeness, validity and appropriate authorization of payments, receipts, expenses and other financial transactions.

Procurement and Vendor Management Audit:

• Examine contract variations, advance payments, supplier balances and procurement exceptions.
• Assess the transparency and fairness of vendor selection and supplier engagement processes.
• Compare purchase prices, quantities and specifications against approved purchase orders and delivery records.
• Review vendor performance documentation and the effectiveness of procurement controls.
• Report procurement irregularities and recommend appropriate corrective actions.
• Review supplier onboarding, vendor records, contract documentation and conflict-of-interest declarations where applicable.
• Identify potential procurement fraud, inflated pricing, duplicate orders, fictitious vendors, unauthorized purchases and irregular payments.
• Verify the existence of appropriate requisitions, quotations, purchase orders, approvals, invoices and delivery documentation.
• Review procurement activities to ensure compliance with approved procurement policies and authorization procedures.

Inventory, Warehouse and Asset Management Audit:

• Reconcile physical inventory counts with stock registers, warehouse records and accounting balances.
• Assess controls over company vehicles, machinery, IT equipment, tools and other fixed assets.
• Review weighbridge records, delivery notes, gate passes, stock movement records and other relevant operational documentation, where applicable.
• Examine records relating to electronic waste received, processed, dismantled, sorted, recovered, stored and dispatched.
• Recommend measures to minimize wastage, stock losses, asset misuse and operational leakage.
• Verify asset tagging, maintenance records, custody assignments, depreciation schedules and approved disposals.
• Investigate unexplained stock discrepancies, losses, damage, unauthorized disposals and potential diversion of materials.
• Verify quantities, weights and supporting records for incoming e-waste, recovered materials and outbound recyclable commodities.
• Review controls over the receipt, storage, movement, transfer, processing and dispatch of materials.
• Conduct periodic physical verification of company assets, equipment, inventory and other accountable resources.

Revenue Assurance and Commercial Audit:

• Identify revenue leakage, unrecorded sales, unauthorized discounts, underbilling and discrepancies between materials dispatched and amounts invoiced.
• Evaluate the reliability of commercial performance reports and supporting records.
• Reconcile sales records, dispatch documentation, delivery confirmations, customer invoices and payment receipts.
• Review the completeness and accuracy of revenue generated from the company's products, services, recovered materials and other approved business activities.
• Assess controls over customer collections, outstanding receivables and credit exposure.
• Recommend improvements to revenue protection, receivables management and commercial controls.
• Review pricing approvals, discounts, credit notes, customer credit terms and revenue adjustments.
• Verify that sales and service transactions are properly authorized, documented, invoiced and recorded.

Operational, Regulatory and Environmental Compliance Audit:

• Review documentation supporting e-waste handling, material recovery, storage, transportation and recycling processes.
• Avoid assuming the responsibilities of operational or compliance managers whose activities are subject to independent audit.
• Assess compliance with applicable Nigerian laws, regulatory requirements, contractual obligations and internal company policies relevant to the business.
• Evaluate controls over health, safety, environmental protection and operational risk in coordination with the responsible departments.
• Verify that reported environmental and operational performance information is supported by reliable evidence.
• Review whether operational activities are performed in accordance with approved procedures and delegated authority.
• Examine available records relating to permits, licenses, regulatory submissions, inspection reports and statutory obligations.
• Review incident reports, corrective-action records and follow-up on identified safety or environmental non-conformities.
• Identify potential regulatory, contractual, financial and reputational risks arising from control weaknesses.
• Escalate material compliance failures to management and the appropriate governance authority.

Fraud Prevention, Detection and Investigation:

• Evaluate fraud risks across finance, procurement, inventory, payroll, revenue, logistics and other high-risk activities.
• Submit factual investigation reports to the authorized management or governance body.
• Preserve relevant evidence and maintain a documented chain of custody where formal investigations require it.
• Review controls designed to prevent asset misappropriation, bribery, conflicts of interest, falsification of records and unauthorized transactions.
• Maintain strict confidentiality and avoid making allegations that are not supported by evidence.
• Examine unusual transaction patterns, suspicious supporting documents, unexplained balances and reported irregularities.
• Recommend improvements to preventive controls, approval processes, monitoring and reporting mechanisms.
• Conduct authorized preliminary reviews or investigations into suspected fraud, misconduct or financial impropriety.

Internal Control and Risk Management:

• Monitor recurring audit findings and identify root causes of persistent non-compliance.
• Review the implementation and effectiveness of financial and operational policies.
• Support the development of a strong internal control culture throughout the organization.
• Recommend corrective and preventive measures with clearly defined responsibilities and completion deadlines.
• Assess whether management's controls are proportionate to the company's business risks and operational complexity.
• Evaluate departmental risk registers and the adequacy of controls addressing identified risks.
• Identify control weaknesses arising from inadequate authorization, poor documentation, system access deficiencies or lack of segregation of duties.
• Assess the design and operating effectiveness of internal controls across all relevant departments.

Audit Reporting and Corrective-Action Monitoring:

• Highlight unresolved high-risk findings, overdue corrective actions and recurring control deficiencies.
• Classify findings according to the company's approved risk-rating framework.
• Conduct follow-up reviews to verify whether corrective actions have been implemented effectively.
• Track measurable improvements arising from audit recommendations.
• Communicate significant or urgent issues to the appropriate authority without waiting for the final audit report where necessary.
• Submit monthly, quarterly or annual audit reports to management or the designated governance body.
• Maintain an audit issue register recording finding, risk ratings, responsible persons, agreed actions and status.
• Validate evidence submitted by departments before closing audit findings.
• Agree action plans and realistic implementation deadlines with responsible departmental managers.
• Prepare clear, factual and evidence-based audit reports detailing the scope, objectives, findings, risk implications and recommendations.

Governance, Ethics and Professional Development:

• Avoid auditing activities for which the auditor has direct operational responsibility or an unmanaged conflict of interest.
• Uphold independence, objectivity, integrity, confidentiality and professional competence.
• Perform other reasonable audit-related duties assigned by the authorized reporting authority.
• Comply with applicable professional internal auditing standards and the company's approved audit charter.
• Provide objective advice on improving controls without assuming management's responsibility for implementing them.
• Keep abreast of changes in accounting practices, audit methodologies, Nigerian regulatory requirements and relevant industry risks.
• Maintain proper custody of audit working papers and confidential documents.

Educational Qualifications and Professional Requirements

• Relevant Experience: Minimum of 3–5 years of relevant experience in internal auditing, external auditing, risk management, financial control, compliance, or a related field. Experience in manufacturing, recycling, waste management, logistics, or other operationally intensive industries will be an added advantage.
• Industry Knowledge: Familiarity with inventory management, procurement processes, asset verification, operational controls, environmental compliance, and waste management procedures will be beneficial, considering E-Terra Technologies Limited’s e-waste management and recycling operations.
• Professional Certification: Membership or qualification with a recognised professional accounting or auditing body, such as ICAN, ACCA, ANAN, or the Institute of Internal Auditors (IIA), will be a strong advantage. Candidates pursuing relevant professional certifications may also be considered.
• Technical Knowledge: Good understanding of internal control systems, financial reporting, risk assessment, audit procedures, regulatory compliance, fraud prevention, and corporate governance.
• Professional Development: Willingness to participate in continuous professional development and remain updated on applicable accounting standards, tax regulations, statutory requirements, audit practices, and relevant environmental and operational regulations.
• Minimum Academic Qualification: Bachelor’s Degree or HND in Accounting, Finance, Auditing, Business Administration, Economics, or any other relevant discipline from a recognised institution.
• Computer Proficiency: Proficiency in Microsoft Excel, Word, and other relevant accounting, audit, data analysis, or enterprise resource planning (ERP) software.

How to Apply
Interested and qualified candidates should send their CV to: [email protected] and cc: [email protected]using the Job Title as the subject of the email.

Application Deadline: 31st December, 2026.