Head of Internal Audit

Audit Strategy & Planning

• Develop and implement an annual risk-based Internal Audit plan.
• Establish Internal Audit policies, manuals, methodologies, and quality standards aligned with the International Professional Practices Framework.
• Introduce continuous auditing, automated control testing, and data-driven assurance.
• Align Internal Audit activities with organizational strategy, major risks, and Audit Committee expectations.

Audit Committee & Governance Support

• Present audit plans, findings, risk assessments, and progress reports to the Audit Committee.
• Report significant control weaknesses, governance concerns, regulatory risks, and unresolved audit issues.
• Track and monitor implementation of Audit Committee decisions.
• Perform the responsibilities of Audit Committee Secretary, where assigned.

Risk-Based Internal Auditing

• Lead financial, operational, compliance, and technology audits covering corporate governance and regulatory compliance.
• Review financial reporting, treasury, banking operations, procurement, inventory, warehouse, and logistics.
• Audit pharmacy, diagnostics, telemedicine, health commerce, digital payments, SaaS platforms, and mobile applications.
• Review IT, cybersecurity, data privacy, HR, payroll, marketing, customer service, vendor management, strategic partnerships, and business continuity.

Financial & Internal Control Review

• Evaluate revenue recognition and collection, cash and banking operations, accounts payable and receivable.
• Review vendor and doctor payments, general ledger, financial reporting, budget utilization, and capital expenditure.
• Assess fixed assets, working capital, internal control over financial reporting, segregation of duties, approval authority, and payment controls.

Operational Audit

• Assess Project ALO, including Shukhee Sheba Kendras, Shukhee Bondhu, and field operations.
• Evaluate warehouse and inventory operations and online/offline healthcare service delivery.
• Review third-party service providers, customer onboarding, order fulfilment, refund and settlement processes.
• Assess procurement and vendor-management cycles, service quality, productivity, and resource utilization.
• Provide practical and measurable recommendations for operational improvement.

Information Systems & Cybersecurity Audit

• Conduct audits of ERP and business applications, mobile applications, API integrations, and cloud infrastructure.
• Review user access and identity management, IT General Controls, application controls, cybersecurity, and vulnerability management.
• Assess change management, system implementation, disaster recovery, business continuity, data integrity, privacy, and information security.
• Coordinate vulnerability assessments and specialist technology reviews when required.

Fraud Risk Management & Investigation

• Develop and maintain a fraud-risk assessment framework.
• Investigate suspected fraud, misconduct, financial irregularities, and control breaches.
• Conduct forensic reviews where required.
• Recommend preventive and detective controls.
• Maintain confidential whistleblower investigation and reporting protocols.

Compliance Auditing

• Assess compliance with Companies Act requirements, Income Tax and VAT regulations, and labour laws.
• Review Board policies, internal SOPs, contracts, agreements, and service-level commitments.
• Assess digital healthcare and financial-partnership regulations.

Continuous Monitoring & Data Analytics

• Implement continuous assurance through audit dashboards, exception reporting, automated control testing, KPI and early-warning monitoring.
• Use revenue, payment, inventory, and procurement analytics to identify leakage, duplicate payments, pricing inconsistencies, anomalies, irregularities, fraud indicators, and unusual customer or transaction behaviour.

Audit Reporting & Follow-up

• Prepare Internal Audit reports, executive summaries, risk heat maps, control assessment reports, root-cause analyses, recommendation matrices, and Audit Committee papers.
• Monitor agreed corrective actions until proper implementation and closure.
• Provide independent control and risk advice on new business initiatives, digital transformation projects, product and service launches, process redesign, technology implementation, major investments, and strategic partnerships.
• Ensure all advisory activities are performed without compromising Internal Audit independence.