Internal Auditor

Key Responsibilities

1\. Internal Audit Execution

• Participate in audits of overseas operating entities in accordance with the annual audit plan and specific assignments, including preliminary reviews, risk analysis and the development of audit procedures.

• Assess the integrity, compliance and management effectiveness of business activities through data analysis, document reviews, interviews and on-site inspections.

• Prepare audit working papers and reports, present findings objectively, analyse their causes and impact, and recommend practical improvements.

2\. Review of Key Business Risks

• Conduct reviews of key areas, including procurement and supplier management, sales and accounts receivable, payments, inventory and assets, construction projects, costs and expenses.

• Identify risks relating to approval authorities, segregation of duties, policy implementation and coordination of cross-border activities, taking into account overseas plant operations and multinational management practices.

3\. Internal Control Assessment and Improvement

• Review key business processes and controls across overseas operations to identify policy gaps, process weaknesses and deviations in implementation.

• Participate in internal control assessments and testing to evaluate the design and operating effectiveness of key controls.

• Support improvements to internal control policies, processes and standards for overseas operations, taking into account both Group requirements and local operating conditions.

4\. Follow-up on Corrective Actions and Management Improvement

• Discuss and confirm audit findings with the relevant entities and facilitate the assignment of corrective actions, responsible persons and deadlines.

• Monitor progress and verify the completion and effectiveness of corrective actions, promptly reporting significant, recurring or overdue issues.

• Identify common issues across entities and recommend process improvements and risk prevention measures.

5\. Special Investigations and Reporting of Significant Matters

• Participate, as authorized, in reviews of suspected fraud, investigations into unusual transactions and other special investigations, ensuring proper collection, documentation and safeguarding of evidence.

• Promptly report significant risks, suspected fraud or serious violations in accordance with established requirements, while maintaining strict confidentiality.

6\. Audit Function Development and Business Coordination

• Help establish overseas audit and internal control procedures, working paper templates, issue classification criteria and corrective action tracking records.

• Maintain effective communication with relevant Group functions, regional teams and overseas operating entities, and coordinate the information and resources required for audit projects.

• Communicate audit findings and provide internal control awareness sessions as needed to strengthen risk and control awareness among business personnel.

Qualifications and Requirements

1\. Education:

Bachelor’s degree or above in auditing, accounting, finance, building materials or a related discipline.

2\. Experience:

Normally, at least three years of experience in auditing, internal control, finance, business analysis, strategic management or a related function within the building materials industry. Internal candidates may be assessed holistically based on their business understanding and development potential.

3\. Professional Skills:

Understanding of business processes and financial fundamentals, with the ability to identify risks, analyse data, investigate issues and prepare reports. Able to exercise sound judgement on business risks and recommend practical improvements.

4\. International Experience:

Experience in overseas operations or cross-border projects is preferred.

5\. Language Skills:

Ability to conduct work-related interviews, review business documents and communicate in writing in

English and Chinese

, with the communication skills required for overseas on-site assignments. Knowledge of local languages or dialects is also required, with specific language requirements to be defined for each recruitment zone.

6\. Communication and Collaboration:

Ability to communicate effectively with people across countries, cultures and organizational levels, clarify issues and facilitate the implementation of corrective actions.

7\. Professional Conduct:

Demonstrates objectivity, integrity, confidentiality and sound professional judgement, with the ability to maintain independent judgement under pressure.

8\. Travel and Work Environment:

Willing and able to travel internationally and work in plant environments.

9\. Professional Certifications:

Relevant professional qualifications such as CIA, CPA or ACCA are preferred.