Senior Auditor, Digital Forensics

JOB PURPOSE: Investigate alleged or suspected frauds, violations of laws, regulations, corporate policies or code of conduct as per the directions of Head - Forensic Audit Section for reporting of the results to the Audit Committee and CEO in ADNOC. Identify and collect digital / electronic evidences in a manner appropriate for forensic review and assist in the review of fraud risk evaluations and in recommending the appropriate fraud risk response. Identify and evaluate of potential Fraud Schemes & Scenarios and provide the outcome to Head-Forensic Audit section for review.

KEY ACCOUNTABILITIES: Professional Ethics Commitment to act with integrity and perform the assigned work in a professional manner by maintaining objectivity and ensuring confidentiality of information. Investigations Perform investigations involving allegations of irregularities, fraud, corruption and other violations of the Company's Code of Conduct as assigned by the Head-Forensic Audit Section or the Audit and Assurance Function Management. Carry out investigations in a fair, objective, thorough manner and in compliance with relevant policies and regulations. Assist in discharging the responsibilities of a 'Hub' in the Hub and spoke model of managing Group Company investigations. Assist in development of investigation strategy for Group Company investigations and monitoring its implementation / compliance Provide concise and timely updates on the progress of investigations and deficiencies identified. Follow-up with the Compliance Officer / Compliance Committee secretary / Compliance Department on the implementation of actions arising from investigation reports Maintain a log register of all complaints and reports received, investigated, outcome and decisions implemented Assist in coordination on forensic and other investigation requirements with appropriate stakeholders for proper resolution (e.g., Compliance Officer, Risk Management, Internal Audit, Legal, Human Capital, etc.) Assist in conducting informational and admission seeking interviews. Maintain timelines of investigations being conducted, Provide time spent on various investigations and other activities through timesheets. Forensics Identify and collect digital / electronic evidences in a manner appropriate for forensic review and as directed by Line Manager. Apply cost effective and efficient Forensic Technology Solutions for electronic discovery of evidences Apply forensic accounting techniques in investigations related to illegal and fraudulent transactions in accounts and financial statements. Apply of appropriate tools and techniques for identifying outliers / fraudulent patterns in structured and unstructured data. Fraud Scenario Reviews Assist in review of anti-fraud framework and in providing recommendations for improvement. Conduct a review on adequacy of fraud risks registers and effectiveness of controls approved by management to address fraud risks and assist Head-Forensic Audit Section in providing recommendations for improvement. Correlate information across multiple internal and external information / databases to identify fraud scenarios for review. Apply statistical models / techniques like Benford's law, Zipf's law, Relative Size factors etc. as directed by Head-Forensic Audit section to identify errors and derive meaningful patterns / fraud scenarios for review. Documenting and Reporting Prepare clear, comprehensive and cohesive investigative reports and memoranda in a timely manner and present the findings and recommendations of the investigation for review and approval. Prepare concise and timely updates on all assignments for reporting to concerned Management Prepare presentations on outcome of Forensic Audits / investigations for presentation at the appropriate level of Management and to facilitate decision making on disciplinary actions Provide inputs for presentation on the investigation findings and recommendations to Audit Committee. Prepare working papers with supporting evidence to adequately document forensic audits / investigations performed Maintain all documentations and evidences on cases and incidents investigated in a secure place and access restricted only to authorized parties. Provide inputs for reporting the investigations to Abu Dhabi Accountability Authority, if required, as mandated by Law No. (14) of 2008. Coordination Coordinate with internal audit and prepare a log of fraud related alerts raised during Internal Audit assignments to identify and initiate detailed investigations. Develop additional audit steps to be performed to confirm existence of a fraud alert and submit for review and approval to Head-Forensic Audit Section. On assignment, suggest steps to review fraud scenarios / risks and the associated controls during routine internal audit engagements. Support Head-Forensic Audit Section in providing consulting services to the Departments / Functions of the organisation on developing an effective fraud detection programs. Assist in the preparation of Audit and Assurance Function's monthly / quarterly / annual progress reports covering various areas including implementation status of Forensic Audit / Investigations Plan, budget performance, investigation recommendation's implementation status, department KPI status, areas of concerns requiring Audit and Assurance Function Management's attention etc. Provide inputs, assist, develop and updates of the Forensic procedures, tools and methodologies as per directions from Audit and Assurance Management. Assist in providing professional advice on the Group Companies' Forensic Audit / Investigations Methodology/Procedures.

QUALIFICATIONS, EXPERIENCE, KNOWLEDGE & SKILLS: Minimum Qualification Bachelor Degree in Finance/ Auditing or equivalent discipline

Minimum Experience & Knowledge & Skills 8 years varied experience in internal audit, external audit, fraud risk assessments, investigations, digital forensics, ethics and compliance of which atleast 4 years of experience should be in investigations / forensics related role. Experience in oil & gas sector is an advantage Knowledge of forensic investigation tools such as ACL, IDEA, Intella, EnCase, Nuix etc. would be an advantage. Experience of working extensively in ERP environment like SAP, Oracle High level of proficiency in English.

Professional Certifications Forensic Certification (e.g. CFE) Certification (at least one) e.g. CPA, CA, CIA, CISA, CCSA, CMA, CCEP JOB PURPOSE: Investigate alleged or suspected frauds, violations of laws, regulations, corporate policies or code of conduct as per the directions of Head - Forensic Audit Section for reporting of the results to the Audit Committee and CEO in ADNOC. Identify and collect digital / electronic evidences in a manner appropriate for forensic review and assist in the review of fraud risk evaluations and in recommending the appropriate fraud risk response. Identify and evaluate of potential Fraud Schemes & Scenarios and provide the outcome to Head-Forensic Audit section for review.

KEY ACCOUNTABILITIES: Professional Ethics Commitment to act with integrity and perform the assigned work in a professional manner by maintaining objectivity and ensuring confidentiality of information. Investigations Perform investigations involving allegations of irregularities, fraud, corruption and other violations of the Company's Code of Conduct as assigned by the Head-Forensic Audit Section or the Audit and Assurance Function Management. Carry out investigations in a fair, objective, thorough manner and in compliance with relevant policies and regulations. Assist in discharging the responsibilities of a 'Hub' in the Hub and spoke model of managing Group Company investigations. Assist in development of investigation strategy for Group Company investigations and monitoring its implementation / compliance Provide concise and timely updates on the progress of investigations and deficiencies identified. Follow-up with the Compliance Officer / Compliance Committee secretary / Compliance Department on the implementation of actions arising from investigation reports Maintain a log register of all complaints and reports received, investigated, outcome and decisions implemented Assist in coordination on forensic and other investigation requirements with appropriate stakeholders for proper resolution (e.g., Compliance Officer, Risk Management, Internal Audit, Legal, Human Capital, etc.) Assist in conducting informational and admission seeking interviews. Maintain timelines of investigations being conducted, Provide time spent on various investigations and other activities through timesheets. Forensics Identify and collect digital / electronic evidences in a manner appropriate for forensic review and as directed by Line Manager. Apply cost effective and efficient Forensic Technology Solutions for electronic discovery of evidences Apply forensic accounting techniques in investigations related to illegal and fraudulent transactions in accounts and financial statements. Apply of appropriate tools and techniques for identifying outliers / fraudulent patterns in structured and unstructured data. Fraud Scenario Reviews Assist in review of anti-fraud framework and in providing recommendations for improvement. Conduct a review on adequacy of fraud risks registers and effectiveness of controls approved by management to address fraud risks and assist Head-Forensic Audit Section in providing recommendations for improvement. Correlate information across multiple internal and external information / databases to identify fraud scenarios for review. Apply statistical models / techniques like Benford's law, Zipf's law, Relative Size factors etc. as directed by Head-Forensic Audit section to identify errors and derive meaningful patterns / fraud scenarios for review. Documenting and Reporting Prepare clear, comprehensive and cohesive investigative reports and memoranda in a timely manner and present the findings and recommendations of the investigation for review and approval. Prepare concise and timely updates on all assignments for reporting to concerned Management Prepare presentations on outcome of Forensic Audits / investigations for presentation at the appropriate level of Management and to facilitate decision making on disciplinary actions Provide inputs for presentation on the investigation findings and recommendations to Audit Committee. Prepare working papers with supporting evidence to adequately document forensic audits / investigations performed Maintain all documentations and evidences on cases and incidents investigated in a secure place and access restricted only to authorized parties. Provide inputs for reporting the investigations to Abu Dhabi Accountability Authority, if required, as mandated by Law No. (14) of 2008. Coordination Coordinate with internal audit and prepare a log of fraud related alerts raised during Internal Audit assignments to identify and initiate detailed investigations. Develop additional audit steps to be performed to confirm existence of a fraud alert and submit for review and approval to Head-Forensic Audit Section. On assignment, suggest steps to review fraud scenarios / risks and the associated controls during routine internal audit engagements. Support Head-Forensic Audit Section in providing consulting services to the Departments / Functions of the organisation on developing an effective fraud detection programs. Assist in the preparation of Audit and Assurance Function's monthly / quarterly / annual progress reports covering various areas including implementation status of Forensic Audit / Investigations Plan, budget performance, investigation recommendation's implementation status, department KPI status, areas of concerns requiring Audit and Assurance Function Management's attention etc. Provide inputs, assist, develop and updates of the Forensic procedures, tools and methodologies as per directions from Audit and Assurance Management. Assist in providing professional advice on the Group Companies' Forensic Audit / Investigations Methodology/Procedures.

QUALIFICATIONS, EXPERIENCE, KNOWLEDGE & SKILLS: Minimum Qualification Bachelor Degree in Finance/ Auditing or equivalent discipline

Minimum Experience & Knowledge & Skills 8 years varied experience in internal audit, external audit, fraud risk assessments, investigations, digital forensics, ethics and compliance of which atleast 4 years of experience should be in investigations / forensics related role. Experience in oil & gas sector is an advantage Knowledge of forensic investigation tools such as ACL, IDEA, Intella, EnCase, Nuix etc. would be an advantage. Experience of working extensively in ERP environment like SAP, Oracle High level of proficiency in English.

Professional Certifications Forensic Certification (e.g. CFE) Certification (at least one) e.g. CPA, CA, CIA, CISA, CCSA, CMA, CCEP

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