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 weaknesses at an early stage. The scope covers import and distribution activities related to HVAC, firefighting, plumbing, solar, and renewable energy sectors.

Key Responsibilities

- Purchases: Verify requisitions, quotations, purchase orders, pricing, terms, budgets, and authorization levels. Identify and flag split or duplicate orders as well as potential conflicts of interest.

- Supplier Payments: Match invoices against purchase orders and goods received notes. Check calculations, taxes, advances, and bank details thoroughly. Hold payments if supporting documents are incomplete or missing.

- Imports, Letters of Credit, and Customs: Cross-check invoices, packing lists, bills of lading, insurance certificates, and goods declaration documents. Verify accuracy of landed cost components.

- Sales: Review discounts, credit limits, returns, and invoices to ensure alignment with approved orders and dispatch confirmations.

- Inventory: Examine receipts, transfers, dispatches, write-offs, and stock adjustments for accuracy and compliance.

- Expenses and Human Resources: Validate claims, petty cash usage, payroll changes, advances, and settlements.

- Finance and General Ledger: Assess journals, accruals, tax documents, and account coding before posting transactions.

- Assets and Projects: Verify capital expenditure approvals, contractor bills, milestone claims, and budget adherence.

- Branches: Review daily and monthly operational reports, reconciling cash, bank balances, and stock records.

- Reporting: Maintain a pre-audit register documenting 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 the register and checked against a detailed checklist. Outcomes are recorded as Cleared, Returned, or Escalated. It is important to note that clearance is a control check and does not replace formal management approval.

Authority and Limits: The incumbent can request additional documentation, return non-compliant items, and escalate suspected fraud or control breaches. However, they cannot approve payments, select suppliers, negotiate terms, alter source documents, or override established authority. Maintaining objectivity and avoiding review of one’s own work is mandatory.

Required Qualifications

- Bachelor’s degree in Accounting, Finance, Commerce, or Business Administration. Professional certifications such as ACCA, CA, or ICMA are highly preferred.

- A minimum of 3 to 5 years’ experience in audit, accounts, or internal controls. Experience in trading or import operations is advantageous.

- Strong attention to detail with solid knowledge of internal control frameworks.

- Proficiency in ERP systems and Microsoft Excel.

- Excellent written communication skills, along with high integrity and the ability to maintain confidentiality.

Key Performance Indicators (KPIs): Performance will be measured based on coverage, turnaround time, identification of exceptions, quality of documentation, closure of follow-ups, improvements in controls, and timeliness of reporting.

Relationships: The role requires close interaction with all internal departments and, where authorized, external parties such as suppliers, banks, clearing agents, and tax consultants.

This position offers an excellent opportunity for professionals seeking to contribute to robust financial and operational controls within a dynamic HVACR and renewable energy environment.