Internal Auditor Operations

About the Role

Ultimate Peaks Talent & Strategy is seeking an Internal Auditor - Operations to perform independent, risk-based operational audits across the organization. This full-time position is based in Riyadh, Riyadh, and requires 2-5 years of relevant experience. The role ensures alignment with the Internal Audit Charter, methodology, and IIA Standards (IPPF).

Key Responsibilities

• Conduct audit planning and preparation, including researching operational areas, mapping process flows and risks, participating in pre-audit meetings, drafting risk-and-control matrices, and establishing sampling strategies.
• Perform shipment and process assurance by auditing full end-to-end logistics processes (booking, sorting, linehaul, delivery, POD, returns) and evaluating custody, scan sequence, timestamps, and seal controls.
• Assess cost, productivity, and asset reviews, focusing on operational efficiency drivers such as manpower, route/vehicle utilization, fleet maintenance, and facility costs, and evaluating vendor/outsourced courier compliance against contracts and SLAs.
• Test cash, COD, and revenue controls, including courier debriefs, COD collection/reconciliation, billing accuracy, and system inputs to prevent revenue leakage, loss, or unsupported write-offs.
• Utilize data analytics and systems assurance tools like Excel, Power BI, or other analytical software to test 100% data populations, detect anomalies/overrides, and verify core operational system integrity.
• Review safety, security, and compliance aspects, including facility/fleet security, CCTV, safety protocols, regulatory permits, and incident escalations.
• Execute testing and maintain evidence-backed working papers, expanding sample sizes when control failures are detected.
• Draft clear audit observations, establish root causes, assign risk ratings, and propose practical corrective action plans.
• Verify and test management closure evidence before signing off on resolved findings.

Role Boundaries and Escalation

• Maintain objectivity and immediately disclose any conflicts of interest or past operational roles.
• Immediately escalate suspected fraud, theft, deliberate control bypass, major shipment/cash loss, or severe safety/regulatory breaches.
• Refrain from conducting formal fraud/misconduct investigations unless explicitly assigned under the formal investigation procedure.

Decision Rights

The Internal Auditor - Operations is authorized to make decisions regarding day-to-day audit execution, sample selection, evidence requests, routine walkthrough scheduling, and initial working paper drafts. Recommendations may be made for scope expansion, control improvements, finding risk ratings, procedure changes, and fraud referrals. Approval is required for audit scope/objective changes, final audit reports/ratings, external disclosures, and formal finding closures. The role must not decide on operational policies, process ownership, control design/operation, risk acceptance, vendor selection, or disciplinary actions.

Key Performance Indicators

• Audit Delivery: Complete ≥95% of assigned audit tasks and milestones by scheduled target dates.
• Working-Paper Quality: Achieve ≥95% compliance with audit documentation standards.
• Finding Evidence: 100% of reported observations backed by traceable, verified evidence.
• Reporting Timeliness: Draft observations submitted within agreed engagement deadlines.
• Critical Escalation: Escalate 100% of validated critical risks/fraud indicators within 1 working day.
• Follow-Up Verification: Complete ≥95% of assigned management action verifications on schedule.
• Data Analytics Usage: Apply analytics/data testing in ≥80% of audits with available data.
• Professional Development: Complete a minimum of 40 hours of relevant training annually.