Assistant Manager - Pre-Audit (HVAC Industry)

This role involves independently reviewing transactions and documents from various 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 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 to purchase orders and goods received notes. Check calculations, taxes, advances, and bank details. Withhold payments if required documents are 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 against approved orders and dispatch confirmations.

Inventory: Examine receipts, transfers, dispatches, write-offs, and adjustments to ensure accuracy and compliance.

Expenses/HR: Verify employee claims, petty cash usage, payroll changes, advances, and settlements.

Finance/General Ledger: Review journal entries, accruals, tax documents, and account coding prior to posting.

Assets/Projects: Check capital expenditure approvals, contractor bills, milestone claims, and budget adherence.

Branches: Review 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 controls.

The process requires logging each case in a register, checking against a detailed checklist, and recording outcomes as Cleared, Returned, or Escalated. It is important to note that clearance is a control check and does not replace management approval.

Authority and Limits

The incumbent can request supporting documents, 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. Objectivity must be maintained at all times, and reviewing one’s own work is prohibited.

Required Qualifications

A Bachelor’s degree in Accounting, Finance, Commerce, or Business is essential. Professional qualifications such as ACCA, CA, or ICMA are highly preferred. Candidates should have 3 to 5 years of experience in audit, accounts, or internal controls, with exposure to trading or import processes considered an advantage.

Skills

Strong attention to detail, a solid understanding of internal control frameworks, proficiency in ERP systems and Excel, clear and concise writing skills, along with high levels of integrity and confidentiality are critical for success in this role.

Key Performance Indicators

Performance will be measured based on coverage, turnaround time, the number of exceptions identified, quality of documentation, closure of follow-ups, improvements in controls, and timeliness of reporting.

Relationships

This position requires close collaboration with all internal departments. Externally, authorized interactions include suppliers, banks, clearing agents, and tax consultants.

This role offers an excellent opportunity to contribute to the integrity and efficiency of financial and operational processes within a dynamic HVACR and renewable energy environment.