{"id":3415669,"url":"https://alion.io/job/e-terra-technologies-internal-auditor","title":"Internal Auditor","company":{"id":4461178,"name":"E-Terra Technologies","domain":"eterra.com.ng","url":"https://alion.io/company/e-terra-technologies","size_band":null,"is_staffing_agency":false,"employer_type":"direct","is_intermediary":false,"listed_via":null,"ats_vendor":null,"truth_index":null},"role":"Finance","role_family":"Finance","seniority":null,"employment_type":"full_time","work_mode":"on_site","remote_scope":null,"remote_scope_basis":null,"remote_working_hours":null,"hiring_geo_confidence":"structured","locations":["Lagos, Nigeria"],"countries":["NG"],"hiring_countries":[],"hiring_countries_total":0,"salary":null,"salary_estimate":null,"experience_years_min":null,"visa_sponsorship":false,"relocation_package":false,"has_equity":false,"technologies":[{"name":"Microsoft Excel","optional":false}],"status":"live","first_seen_at":"2026-10-28T13:01:28Z","employer_posted_date":null,"last_verified_at":"2026-10-28T13:01:28Z","board_verified":false,"closed_at":null,"days_open":3,"trust":{"level":"not_scored","repost_count":null,"flags":[],"days_open":3},"description":"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.\n\nWe are recruiting to fill the position below:\n\nJob Title: Internal Auditor \n\nLocation: Surulere, Lagos\n\nEmployment Type: Full-time\n\nJob Purpose\n\nThe successful candidate must demonstrate professional independence, integrity, analytical ability, sound judgement and a strong commitment to confidentiality and accountability.\nThe 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.\nThe 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.\nConsidering 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.\n\nKey Duties and Responsibilities\n\nInternal Audit Planning and Execution:\n\nReview departmental processes to identify weaknesses, inefficiencies, control gaps and areas of potential financial exposure.\nEvaluate the adequacy and effectiveness of internal controls, approval processes and segregation of duties.\nConduct special audits, investigations and management-requested reviews when authorized.\nPerform audit assignments in line with approved audit procedures, professional standards and established company policies.\nEnsure audit engagements are completed within approved timelines and communicate significant findings promptly.\nMaintain appropriate independence and objectivity throughout all audit assignments.\nDevelop and implement a risk-based annual internal audit plan for review and approval by the appropriate authority.\nConduct walkthroughs, interviews, document reviews, sample testing and substantive verification of transactions.\nPrepare audit work papers, supporting schedules and evidence sufficient to substantiate audit findings.\nConduct periodic audits of the company's financial, operational, administrative and commercial activities.\n\nFinancial Audit and Accounting Controls:\n\nReview accounts payable and receivable, customer balances, supplier balances and outstanding obligations.\nVerify the adequacy of supporting documents for payment requests, purchase orders, invoices and expense claims.\nExamine revenue recognition, invoicing, collections, credit notes and outstanding customer balances.\nAssess compliance with approved budgets, expenditure limits, delegated authorities and financial policies.\nReview financial transactions, accounting records, journals, ledgers, bank reconciliations and supporting documentation.\nExamine cash management, bank transactions, petty cash, advances, reimbursements and other disbursements.\nIdentify unusual transactions, duplicate payments, unsupported expenses, unexplained variances and potential financial irregularities.\nProvide practical recommendations to improve financial reporting, transaction processing and accountability.\nReview payroll controls, employee-related payments, statutory deductions and reconciliations in coordination with the responsible departments.\nVerify the accuracy, completeness, validity and appropriate authorization of payments, receipts, expenses and other financial transactions.\n\nProcurement and Vendor Management Audit:\n\nExamine contract variations, advance payments, supplier balances and procurement exceptions.\nAssess the transparency and fairness of vendor selection and supplier engagement processes.\nCompare purchase prices, quantities and specifications against approved purchase orders and delivery records.\nReview vendor performance documentation and the effectiveness of procurement controls.\nReport procurement irregularities and recommend appropriate corrective actions.\nReview supplier onboarding, vendor records, contract documentation and conflict-of-interest declarations where applicable.\nIdentify potential procurement fraud, inflated pricing, duplicate orders, fictitious vendors, unauthorized purchases and irregular payments.\nVerify the existence of appropriate requisitions, quotations, purchase orders, approvals, invoices and delivery documentation.\nReview procurement activities to ensure compliance with approved procurement policies and authorization procedures.\n\nInventory, Warehouse and Asset Management Audit:\n\nReconcile physical inventory counts with stock registers, warehouse records and accounting balances.\nAssess controls over company vehicles, machinery, IT equipment, tools and other fixed assets.\nReview weighbridge records, delivery notes, gate passes, stock movement records and other relevant operational documentation, where applicable.\nExamine records relating to electronic waste received, processed, dismantled, sorted, recovered, stored and dispatched.\nRecommend measures to minimize wastage, stock losses, asset misuse and operational leakage.\nVerify asset tagging, maintenance records, custody assignments, depreciation schedules and approved disposals.\nInvestigate unexplained stock discrepancies, losses, damage, unauthorized disposals and potential diversion of materials.\nVerify quantities, weights and supporting records for incoming e-waste, recovered materials and outbound recyclable commodities.\nReview controls over the receipt, storage, movement, transfer, processing and dispatch of materials.\nConduct periodic physical verification of company assets, equipment, inventory and other accountable resources.\n\nRevenue Assurance and Commercial Audit:\n\nIdentify revenue leakage, unrecorded sales, unauthorized discounts, underbilling and discrepancies between materials dispatched and amounts invoiced.\nEvaluate the reliability of commercial performance reports and supporting records.\nReconcile sales records, dispatch documentation, delivery confirmations, customer invoices and payment receipts.\nReview the completeness and accuracy of revenue generated from the company's products, services, recovered materials and other approved business activities.\nAssess controls over customer collections, outstanding receivables and credit exposure.\nRecommend improvements to revenue protection, receivables management and commercial controls.\nReview pricing approvals, discounts, credit notes, customer credit terms and revenue adjustments.\nVerify that sales and service transactions are properly authorized, documented, invoiced and recorded.\n\nOperational, Regulatory and Environmental Compliance Audit:\n\nReview documentation supporting e-waste handling, material recovery, storage, transportation and recycling processes.\nAvoid assuming the responsibilities of operational or compliance managers whose activities are subject to independent audit.\nAssess compliance with applicable Nigerian laws, regulatory requirements, contractual obligations and internal company policies relevant to the business.\nEvaluate controls over health, safety, environmental protection and operational risk in coordination with the responsible departments.\nVerify that reported environmental and operational performance information is supported by reliable evidence.\nReview whether operational activities are performed in accordance with approved procedures and delegated authority.\nExamine available records relating to permits, licenses, regulatory submissions, inspection reports and statutory obligations.\nReview incident reports, corrective-action records and follow-up on identified safety or environmental non-conformities.\nIdentify potential regulatory, contractual, financial and reputational risks arising from control weaknesses.\nEscalate material compliance failures to management and the appropriate governance authority.\n\nFraud Prevention, Detection and Investigation:\n\nEvaluate fraud risks across finance, procurement, inventory, payroll, revenue, logistics and other high-risk activities.\nSubmit factual investigation reports to the authorized management or governance body.\nPreserve relevant evidence and maintain a documented chain of custody where formal investigations require it.\nReview controls designed to prevent asset misappropriation, bribery, conflicts of interest, falsification of records and unauthorized transactions.\nMaintain strict confidentiality and avoid making allegations that are not supported by evidence.\nExamine unusual transaction patterns, suspicious supporting documents, unexplained balances and reported irregularities.\nRecommend improvements to preventive controls, approval processes, monitoring and reporting mechanisms.\nConduct authorized preliminary reviews or investigations into suspected fraud, misconduct or financial impropriety.\n\nInternal Control and Risk Management:\n\nMonitor recurring audit findings and identify root causes of persistent non-compliance.\nReview the implementation and effectiveness of financial and operational policies.\nSupport the development of a strong internal control culture throughout the organization.\nRecommend corrective and preventive measures with clearly defined responsibilities and completion deadlines.\nAssess whether management's controls are proportionate to the company's business risks and operational complexity.\nEvaluate departmental risk registers and the adequacy of controls addressing identified risks.\nIdentify control weaknesses arising from inadequate authorization, poor documentation, system access deficiencies or lack of segregation of duties.\nAssess the design and operating effectiveness of internal controls across all relevant departments.\n\nAudit Reporting and Corrective-Action Monitoring:\n\nHighlight unresolved high-risk findings, overdue corrective actions and recurring control deficiencies.\nClassify findings according to the company's approved risk-rating framework.\nConduct follow-up reviews to verify whether corrective actions have been implemented effectively.\nTrack measurable improvements arising from audit recommendations.\nCommunicate significant or urgent issues to the appropriate authority without waiting for the final audit report where necessary.\nSubmit monthly, quarterly or annual audit reports to management or the designated governance body.\nMaintain an audit issue register recording finding, risk ratings, responsible persons, agreed actions and status.\nValidate evidence submitted by departments before closing audit findings.\nAgree action plans and realistic implementation deadlines with responsible departmental managers.\nPrepare clear, factual and evidence-based audit reports detailing the scope, objectives, findings, risk implications and recommendations.\n\nGovernance, Ethics and Professional Development:\n\nAvoid auditing activities for which the auditor has direct operational responsibility or an unmanaged conflict of interest.\nUphold independence, objectivity, integrity, confidentiality and professional competence.\nPerform other reasonable audit-related duties assigned by the authorized reporting authority.\nComply with applicable professional internal auditing standards and the company's approved audit charter.\nProvide objective advice on improving controls without assuming management's responsibility for implementing them.\nKeep abreast of changes in accounting practices, audit methodologies, Nigerian regulatory requirements and relevant industry risks.\nMaintain proper custody of audit working papers and confidential documents.\n\nEducational Qualifications and Professional...","description_format":"text","description_chars":13945,"description_truncated":true,"requirements":{"experience_years_min":null,"management_years_min":null,"team_size_min":null,"manages_managers":false,"education":null,"security_clearance":false,"languages":[]},"benefits":["Professional development"],"hiring_locations":[],"hiring_excludes":[],"relocation_offered":false,"industries":["Energy & Utilities","Waste Management","IT Asset Disposition & 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