The Compliance Manager is a key member of the Management Team at country level. S/He is responsible for ACTED audit management in-country under the authority of the Country Director.
S/He is in charge of (i) controlling, on a risk-based audit approach, the implementation of ACTED’s processes in compliance with ACTED’s guidelines, specific donor guidelines, best practices and national regulations in the relevant country; (ii) developing & actively contributing to action plans agreed with country coordination in order to mitigate the identified risks, and to cope with priorities, budget constraints and organizational context.
S/He provides technical support and capacity building to the country FLATS staff to implement the action plan and address the issues.
S/He also provides technical support for donor external audits and due diligences preparation and follow-up.
S/He should comply and ensure compliance to the audit code of conduct.
1. Internal audit function management: (i) control, on a risk-based audit approach, the implementation of ACTED’s processes at the capital, area and implementing partner level, in compliance with ACTED’s guidelines, specific donor guidelines, best practices and national regulations in the relevant country and (ii) develop and participate to action plans agreed with country coordination;
2. Ensure donor external audits and due diligences preparation and follow-up;
3. Training, lessons learnt and best practices: provide training sessions to reinforce the compliance level of country teams and implementing partners, propose improvement to ACTED’s current procedures, based on lessons learnt and best practices.
4. Transparency / Compliance Management: Actively promote ACTED’s anti-fraud and whistle blowing policy within ACTED country offices and manage fraud cases upon request of the Country Directors and the ACTED Audit Director;
5. Lead audit teams, coordinate and facilitate access to information within the FLAT teams.
DUTIES & RESPONSABILITIES
1. Internal Audit management
1.1. Implement the approved national internal audit plan: conduct and supervise internal audit missions through a risk management approach
a) Audit Plan: Draft, implement and update the country audit plan (including IP Due diligences);
b) Conduct country Internal audit missions: plan, organize and conduct country/area audit missions according to the Country Audit Plan and the ACTED internal audit methodology;
c) Review and approve the country/area internal audit missions conducted by the area / country audit and compliance team;
d) Contribute in managing Implementing Partners relationship on compliance and audit aspects such as due diligences, mitigation plan follow-up;
e) Suggest measures for mitigating such risks to the CD, discuss the main findings and recommendations with the CD during the mission; draft an action plan (AUD-04B) to be discussed with the CD during the debriefing session;
f) Audit report: send the audit reports (AUD-04A) after regional and/or HQ approval;
g) Ensure the recommendation follow-up and actively participate in their implementation.
1.2. Control the implementation of the ACTED standard guidelines and FLAT System at the capital, area and partner’s levels
a) Control the monthly flow of documentation from the Areas and Partners to the Capital office; Review documentation compliance level on a random basis ;
b) Supervise the National Compliance Officer in compiling, filing and checking all project related financial, logistics, administrative, HR, and programme information (including documentation from the areas and the partners) in the designated project Compliance FLATS folder on a monthly basis (FLA 01 and FLA 03);
c) Support the Compliance Team in identifying the compliance issues by filling the compliance checklists (FLA 02);
d) Link with the other departments, share the compliance issues identified and the action plan to mitigate the risk. Ensure the follow-up of the action plan (AUD 04B).
e) Issue and/or review the Monthly Compliance Report (FLA 04) and the Audit TITANIC drafted by the Compliance Officer, obtain the Country Director review and approval and send it to HQ and Regional audit teams.
1.3. Control the compliance with country rules and regulations
a) Support upon request the Country Director and/or the HQ Audit Director in litigation cases (staff, suppliers, etc.) follow-up;
b) National and local legislation follow-up: in link with the Country Finance Manager and the Country Director, make sure that the national and local legislation is well followed (tax exemption, social security, labour law etc.);
c) Tax/VAT exemption follow-up: in link with the Country Finance Manager and the Country Director, make sure that ACTED complies with tax laws and that tax/VAT exemptions are requested in a timely manner.
1.4. Provide support to mitigate the high risks identified
a) Provide technical support to the Finance, Logistics, Admin, Audit and Programme departments and participate to the action plan implementation to mitigate the risks identified in 1.1, 1.2 and 1.3 upon request of the Country Director and / or the HQ Audit, Legal and Transparency Director.
2. External audit : ensure the external audit and the due diligences preparation and follow up
a) Ensure the preparation of external audits and due diligences in close collaboration with the HQ Audit Department, the Country Finance Manager and the Country Director;
b) Review and approve the draft of the External Audit preparation (AUD-01) and ensure the update of Project, FLAT & External Audit Follow-up (AUD-00) by the Compliance Officer;
c) Train the implementing partners / country/area staff to the external audit preparation;
d) Contribute, in line with the Country Finance Manager in managing external audit preparation related to Implementing Partners expenses.
e) In close relation with the Country Director and the Country Finance Manager, facilitate and coordinate the audit, organize the kick off and close out meetings of each external audit;
f) Draft ACTED Management responses to the audit report, to be approved by the Country Finance Manager and the Country Director first and then by the HQ Audit Department. Follow-up the reception of the signed audit report;
g) Ensure the update of the External Audit Recommendations follow up (AUD-02) and ensure implementation of the recommendations from external audits;
h) When relevant to a project or mission registration, provide technical support to select external audit companies.
3. Training sessions / lessons learn / best practices
3.1. Capacity building and Training
a) Provide practical training on specific areas of ACTED procedures;
b) Coach, train, and mentor Compliance staff in the country.
3.2. Lessons learn
a) Contribute to proactive dissemination and use of knowledge gained through audit activities (internal and external audits) among international and national staff;
b) Participate in kick-off /closure meetings to share lesson learnt from previous audit and highlight donor guidelines.
3.3. Process improvement
a) Reinforce current procedures and the quality of ACTED internal control, based on international best practices, donors’ requirements and results of internal & external audits;
b) Upon request from the Audit Director, participate to the drafting of specific policies.
4. Transparency/Compliance Management
a) Minimize risk of fraud and corruption by ensuring adherence to ACTED FLATS procedures, ACTED Code of Conduct and ACTED Anti-Fraud Policy;
b) Upon request of the Country Director and/or the Audit Director, coordinate Fraud cases investigations;
c) Ensure the Fraud Register (FRA-04) is well maintained and updated;
d) Actively promote ACTED’s anti-fraud and whistle blowing policy within all ACTED offices in country.
5. Team Leadership
a) Update the organization chart and ToRs of the Compliance team according to the mission development;
b) Plan & conduct Audit and Compliance recruitments & appraisals; train & build capacities of the Compliance staff in country; identify staff with potential, and contribute to internal mobility strategy;
c) Ensure training and capacity building for the Compliance team members in order to increase the level of technical ability and skills within the department
a) Actively participate in country level coordination meetings by reporting on progress, and risks.
a) Provide regular and timely updates on progress and challenges to coordination and other team members;
b) Warn the Country Director and HQ in case some major problems arise with a potential financial or reputational impact on the mission.
c) Perform any other related activities as assigned by immediate supervisor.
ACTED is a non-governmental organization with headquarters in Paris. Independent, private and not-for-profit, ACTED operates according to principles of non-discrimination and transparency. Our mission is to support vulnerable populations affected by wars, natural disasters and/or economic and social ...Read More