Internal Auditor

Job Description: Internal Auditor

Company: Doski Holding and its subsidiaries

Department: Internal Audit

Reports to: Group CFO & Administration Manager

Location: Erbil, Kurdistan Region, Iraq, with travel to subsidiary sites as required

Employment Type: Full-time

Deadline to apply: 26,October,2026

Role Summary

Doski Holding is seeking an experienced and qualified Internal Auditor to provide independent, objective assurance across the holding company and its subsidiaries.

The role combines financial and operational auditing, assessing the accuracy of financial reporting, the effectiveness of internal controls, and opportunities to improve operational efficiency, compliance and risk management.

The successful candidate will bring a rigorous audit methodology gained within a leading international audit firm and apply it pragmatically across a diversified group.

Key Responsibilities

Audit Planning and Governance

• Develop and maintain a risk-based annual internal audit plan covering the holding company and its subsidiaries, for review by the Group CFO & Administration Manager and approval by the appropriate governing body.
• Establish and maintain the internal audit charter, methodology, working-paper standards and reporting templates.
• Perform group-wide and entity-level risk assessments and regularly update the audit universe.
• Report audit results, significant risks and remediation progress to the Group CFO & Administration Manager.
• Maintain objectivity, confidentiality and professional judgment throughout all audit engagements.

Financial Audit

• Review the integrity and accuracy of financial records, monthly management accounts, trial balances, consolidation and intercompany transactions.
• Test internal controls over revenue, receivables, procurement, payables, inventory, fixed assets, payroll, treasury and cash management.
• Verify compliance with applicable accounting standards, including IFRS, and group accounting policies.
• Review bank reconciliations, cash controls, authorization limits and segregation of duties.
• Assess budgeting and forecasting processes and analyze variances against actual performance.
• Coordinate with external auditors to minimize duplication and support an efficient year-end audit.

Operational Audit

• Review core operational processes across subsidiaries, including sales, purchasing, warehousing, inventory, projects, HR, IT and administration, for effectiveness, efficiency and economy.
• Evaluate policies, procedures and delegation-of-authority frameworks, identifying gaps, duplication and control weaknesses.
• Assess compliance with applicable laws, regulations, licensing requirements and internal policies.
• Identify opportunities for cost savings, revenue protection and process improvement, quantifying their potential impact where possible.
• Review fraud-risk exposures, conduct special investigations and follow up on whistleblower reports when assigned.
• Assess IT general controls, data integrity and access management, working with specialists where necessary.
• Conduct site visits to verify the practical implementation of policies, procedures and controls.

Reporting and Follow-up

• Prepare clear, evidence-based audit reports outlining findings, root causes, risk ratings and practical recommendations.
• Agree corrective action plans with management, including responsible owners and implementation deadlines.
• Monitor remediation progress and perform follow-up reviews to verify effective implementation.
• Escalate significant findings, overdue actions and unresolved control weaknesses to the Group CFO & Administration Manager.
• Provide advisory support on control design for new processes, systems and transactions while maintaining audit objectivity.

Qualifications and Experience

Essential

• Qualified Chartered Accountant through ICAI or an equivalent recognized professional body.
• At least five years of post-qualification experience, preferably five to eight years, including a minimum of three years with a Big Four or top-tier international audit firm in assurance, internal audit or risk advisory.
• Proven experience conducting both financial audits and operational or internal-control audits.
• Strong knowledge of IFRS, internal control frameworks such as COSO, and risk-based audit methodology.
• Experience auditing multi-entity groups, preferably within trading, distribution, retail, manufacturing, real estate or services.
• Excellent written and spoken English; Arabic and/or Kurdish is a strong advantage.
• Advanced Excel skills and proficiency in audit tools and ERP systems, supported by strong data-analysis abilities.
• Willingness to travel to subsidiary offices and project sites as required.

Preferred

• Additional professional certifications such as CIA, CISA, CFE or ACCA.
• Experience using data analytics tools such as Power BI, ACL/IDEA or similar applications.
• Experience working in the Kurdistan Region of Iraq or the wider Middle East.
• Experience in fraud investigation, forensic review or anti-corruption compliance.

Skills and Competencies

• Independence and integrity: Demonstrates objectivity, ethical judgment and the confidence to challenge senior management professionally.
• Analytical thinking: Understands complex processes, evaluates evidence and identifies root causes.
• Communication: Presents findings clearly and constructively to executives and operational teams.
• Business acumen: Balances control requirements with commercial and operational realities.
• Organization: Manages multiple audit engagements, deadlines and travel requirements.
• Discretion: Handles confidential and sensitive information with care.
• Attention to detail: Maintains accurate documentation and supports conclusions with reliable evidence.

Key Performance Indicators

• Completion of the approved annual audit plan within agreed timelines.
• Quality, accuracy and timeliness of audit reports.
• Percentage of agreed recommendations implemented within deadlines.
• Timely verification and closure of corrective actions.
• Measurable savings, recoveries, risk reductions or control improvements identified.
• Constructive stakeholder feedback on audit quality, professionalism and practical value.

What We Offer

• A senior, high-visibility role working closely with the Group CFO & Administration Manager.
• Exposure to a diversified group and its subsidiaries.
• A competitive compensation package commensurate with qualifications and experience.
• The opportunity to build and shape the group’s internal audit function.