Internal Auditor

American International University; Kuwait; On-site; KWD 10,000 - 17,000; Full time

Job summary

American International University in Kuwait is seeking an Internal Auditor to independently perform risk-based audits across academic and administrative units. You will evaluate internal controls, processes, and governance to strengthen operational effectiveness while maintaining confidentiality and objectivity.

Under supervision of the Director of Internal Audit, you will document findings, draft clear reports, and monitor corrective actions.

Qualifications

• Bachelor’s degree in Accounting, Finance, Business Administration, Internal Auditing, or related field.
• Master’s degree preferred.
• CIA certification or progress toward obtaining CIA certification preferred.
• Experience in internal auditing, risk management, or compliance is required.

Responsibilities

• Audit planning and execution across AIU’s operations.
• Assess internal controls and compliance with university policies.
• Prepare clear audit reports with findings and recommendations.
• Follow up on management action plans and corrective actions.

Skills

Analytical skills

Communication skills

Audit reporting

Time management

Confidentiality

Education

Bachelor's degree in Accounting/Finance

Master's degree preferred

Tools

Microsoft Office

Job description

Position: Internal Auditor

Classification: Staff Reports To: Director of Internal Audit About The American International University

American International University (AIU) is a private institution in Kuwait, founded in 2019, offering undergraduate programs based on the American model of higher education. AIU provides degrees in Engineering, Architecture and Design, Business Administration, Arts and Sciences, and Education, with English as the language of instruction. The University is committed to fostering intellectual, cultural, and personal growth, preparing graduates for leadership roles in a global society.

AIU is executing its RISE Strategy 2026–2030 a five-year transformation anchored in research development, WSCUC international accreditation, student success, and community engagement. A credible, independent internal audit function is foundational to this strategy: WASC evaluators will assess whether AIU has the operational integrity, process discipline, and risk management culture that institutional accreditation requires. The Director of Internal Audit builds and sustains that foundation.

For more information, visit: www.aiu.edu.kw

Department Profile

The Office of Internal Audit is an independent, objective assurance and advisory function. Its purpose is not to find fault it is to give AIU's leadership and Board the confidence that the institution's operations, processes, and controls are functioning as intended and are fit for the purposes the RISE Strategy demands.

The Internal Auditor assists in carrying out operational audits across academic and administrative functions, identifying risks, recommending improvements, and supporting the implementation of corrective actions.

Position Summary

The Internal Auditor performs operational, compliance, and risk-based audits across AIU's academic and administrative units. The role evaluates internal controls, reviews institutional processes, identifies opportunities for improvement, and assists management in strengthening governance and operational effectiveness.

Working under the supervision of the Director of Internal Audit, the Internal Auditor conducts audit engagements, documents findings, prepares audit reports, and monitors corrective actions while maintaining independence, objectivity, and confidentiality.

Key Responsibilities

Audit Planning and Execution

• Participate in the execution of the annual risk-based Internal Audit Plan.
• Conduct operational, compliance, and process audits across academic and administrative departments.
• Perform audit fieldwork, including interviews, process walkthroughs, document reviews, and testing of internal controls.
• Assess whether institutional policies, procedures, and regulations are consistently applied.
• Identify control weaknesses, operational inefficiencies, and compliance gaps.
• Maintain complete and accurate audit working papers in accordance with professional auditing standards.

Operational and Process Reviews

• Evaluate the effectiveness and efficiency of administrative and academic processes.
• Review Human Resources, Procurement, Student Affairs, Information Technology, Finance, and other operational functions for compliance with University policies.
• Assess whether established internal controls adequately mitigate operational risks.
• Verify that corrective actions from previous audits have been implemented effectively.

Governance and Compliance

• Evaluate compliance with University policies and procedures.
• Review compliance with Kuwait Labour Law, applicable regulatory requirements, and institutional governance practices.
• Assist in assessing policy implementation across schools and departments.
• Support reviews of conflict-of-interest disclosures, policy compliance, and governance documentation.

Risk Management

• Assist in identifying operational risks affecting the University.
• Contribute to maintaining the institutional risk register.
• Support periodic risk assessments across departments.
• Monitor the implementation of risk mitigation plans and report outstanding issues.

Audit Reporting

• Prepare clear, accurate, and evidence-based audit reports.
• Document audit observations, root causes, risks, and practical recommendations.
• Discuss preliminary findings with department management.
• Present audit results to the Director of Internal Audit for review.

Follow-up Activities

• Track management action plans resulting from audit findings.
• Verify completion and effectiveness of corrective actions.
• Maintain records of outstanding audit recommendations.
• Prepare follow-up reports on implementation progress.

Advisory and Special Projects

• Provide advisory support on internal controls, process improvements, and risk management.
• Assist with investigations into reported irregularities, policy violations, or operational concerns when assigned.
• Participate in special audit assignments and institutional projects.
• Support preparation for accreditation reviews by evaluating operational evidence and compliance processes.

Minimum Qualifications

Education

• Bachelor's degree in Accounting, Finance, Business Administration, Internal Auditing, or a related field.
• Master's degree is preferred.

Experience

• Minimum three (3) to five (5) years of experience in internal auditing, operational auditing, compliance, risk management, or a related field.
• Experience conducting operational or process audits is preferred.
• Experience in higher education, public sector, or a similarly regulated environment is an advantage.
• Knowledge of internal control frameworks and risk management principles.
• CIA certification or progress toward obtaining CIA certification is preferred.

Skills and Competencies

• Strong analytical and problem-solving skills.
• Excellent written and verbal communication skills.
• Ability to prepare professional audit reports with clear recommendations.
• Sound understanding of internal control principles and audit methodologies.
• Ability to analyze complex processes and identify operational risks.
• High level of integrity, objectivity, and professional ethics.
• Strong organizational and time management skills.
• Ability to maintain confidentiality when handling sensitive information.
• Proficiency in Microsoft Office applications and audit documentation tools.
• Ability to build effective working relationships across the University while maintaining audit independence.

Working Relationships

The Internal Auditor works collaboratively with all academic and administrative departments while maintaining professional independence. The role regularly interacts with department heads, faculty, staff, and senior administrators during audit engagements and reports directly to the Director of Internal Audit.

Preferred Qualifications

• Certified Internal Auditor (CIA) or other relevant professional certification.
• Knowledge of higher education governance and accreditation standards (particularly WSCUC) is desirable.
• Familiarity with Kuwait regulatory and compliance requirements is an advantage.
• Experience with Enterprise Risk Management (ERM) methodologies is preferred.

The successful candidate is expected to commence employment at the earliest convenience and no later than December 2026.

AIU is an equal opportunity employer committed to academic excellence, professional integrity, and the principled governance of Kuwaiti higher education.