Assistant Manager - Pre-Audit (HVAC Industry)

This role involves independently reviewing transactions and documents across all departments prior to approval, posting, commitment, or payment. The primary objective is to identify errors, missing documentation, duplicates, unauthorized commitments, and control gaps at an early stage. The scope covers HVAC, firefighting, plumbing, solar, and renewable energy import and distribution activities.

Key Responsibilities

- Purchases: Verify requisitions, quotations, purchase orders, pricing, terms, budgets, and authorization levels. Identify and flag split or duplicate orders as well as any conflicts of interest.
- Supplier Payments: Match invoices against purchase orders and goods received notes. Check calculations, taxes, advances, and bank details. Hold payments when documentation is incomplete or missing.
- Imports/LCs/Customs: Cross-check invoices, packing lists, bills of lading, insurance certificates, and goods declaration documents. Verify all landed cost components for accuracy.
- Sales: Review discounts, credit limits, returns, and invoices to ensure alignment with approved orders and dispatch records.
- Inventory: Examine receipts, transfers, dispatches, write-offs, and inventory adjustments for correctness.
- Expenses/HR: Validate expense claims, petty cash usage, payroll changes, advances, and settlements.
- Finance/General Ledger: Review journal entries, accruals, tax documentation, and account coding before posting transactions.
- Assets/Projects: Verify capital expenditure approvals, contractor bills, milestone claims, and budget adherence.
- Branches: Analyze daily and monthly reports, reconciling cash, bank balances, and stock records.
- Reporting: Maintain a pre-audit register, document observations including issues, evidence, risks, and recommended actions. Track follow-ups, prepare periodic reports, and suggest improvements to internal controls.

Process

Each case is logged in a register and checked against a detailed checklist. Outcomes are recorded as Cleared, Returned, or Escalated. It is important to note that clearance represents a control check only and does not substitute for management approval.

Authority and Limits

- Can: Request supporting documents, return non-compliant items, and escalate suspected fraud or control breaches.
- Cannot: Approve payments, select suppliers, negotiate contract terms, alter source documents, or override established authority limits.
- Must maintain objectivity and avoid reviewing transactions or documents related to their own work.

Required Qualifications

- Education: Bachelor’s degree in Accounting, Finance, Commerce, or Business. Professional certifications such as ACCA, CA, or ICMA are preferred.
- Experience: 3 to 5 years in audit, accounting, or internal controls, with experience in trading or import operations considered an advantage.
- Skills: Strong attention to detail, thorough understanding of internal controls, proficiency in ERP systems and Excel, excellent written communication, and a high level of integrity and confidentiality.

Key Performance Indicators (KPIs)

Performance will be measured based on coverage, turnaround time, identification of exceptions, quality of documentation, timely closure of follow-ups, improvements in controls, and reporting punctuality.

Relationships

- Internal: Collaborates with all departments across the organization.
- External (as authorized): Engages with suppliers, banks, clearing agents, and tax consultants.

This position offers an opportunity to contribute significantly to the organization’s control environment within the HVACR and renewable energy sectors by ensuring compliance and accuracy in financial and operational processes.