Internal Audit

NS SQUARE LIMITED; Singapore; On-site; SGD 120,000 - 180,000; Full time

Job summary

NS Square Limited is seeking a senior internal audit professional to lead annual audit planning and risk-based programs across the organization in Singapore. You will design the plan, scope, and resources, aligning with governance needs and board expectations.

Responsibilities include managing fieldwork, validating findings, reporting to CEO and board, strengthening internal controls, and developing IA policies in line with IIA standards.

Qualifications

• Bachelor’s degree in accounting, finance, business administration, or related field.
• CIA/CA/CPA or equivalent professional certification.
• 10+ years of progressive internal audit, external audit, or risk/compliance experience.
• Experience reporting to C-suite or board audit committee preferred.
• Strong knowledge of IIA Standards and internal audit methodologies.

Responsibilities

• Develop and maintain annual risk-based internal audit plan across all units.
• Lead end-to-end audit engagements from scoping to fieldwork.
• Assess design and effectiveness of internal controls and provide advisory inputs.
• Prepare and present audit reports to CEO and senior management.
• Maintain audit issue tracking and ensure management action closure.

Skills

Risk assessment

Audit planning

Stakeholder engagement

Leadership

Education

Bachelor's degree in accounting/finance/business administration

CIA/CA/CPA or equivalent

Tools

COSO

Job description

Annual Audit Planning & Risk-Based Audit Program

• Develop and maintain NS Square's annual internal audit plan by conducting a structured, risk-based assessment across all business units and spaces and facilities, translating identified risk priorities into a practical auditprogramthat informs the CEO's and Board's governance oversight.
• Conduct an annualorganization-wide risk assessment toidentifyandprioritizeaudit focus areas across all business units and operational functions, drawing on risk registers, management inputs, regulatory developments, and prior audit findings to ensure the auditprogramtargets the areas of greatest risk.
• Develop the annual internal audit plan including scope,objectives, timing, and resource allocation for each planned audit engagement and present the plan to the CEO for approval, incorporating feedback beforefinalizingand communicating the approvedprogramto relevant stakeholders.
• Actively contribute to NS Square's broader risk management and governance strategy by providing structured, evidence-based audit inputs that inform executive and Board-level decision-making onorganizationalrisk priorities, control investments, and compliance posture.
• Review and update the audit plan on a rolling basis throughout the year in response to emerging risks, material operational changes, or CEO and Board direction, ensuring theprogramremainsrelevant and aligned with theorganization'sevolving risk profile.

Audit Engagement Execution & Fieldwork Management

• Lead the end-to-end execution of individual internal audit engagements from scoping through to fieldwork, evidence evaluation, and finding validation, ensuring every audit is conducted to professional standards, completed within the agreedtimeframe, and produces reliable, well-supported conclusions.
• Prepare detailed audit engagement plans for each approved audit, defining the audit scope,objectives, key risk and control areas, fieldworkmethodology, and timeline, and communicate these to relevant auditees ahead of fieldwork commencement.
• Execute audit fieldwork across assigned business units and operational areas including process walkthroughs, document review, data analysis, interviews, and control testing gathering sufficient,appropriate evidenceto support each audit conclusionin accordance withthe IIA Standards and theorganization'sauditmethodology.
• Validateaudit findings with relevant management representatives during fieldwork, ensuring all identified issues are accuratelycharacterized, fairly presented, and supported by documented evidence before being included in the draft audit report.
• Manage the audit engagement timeline and own workload proactively,identifyingscope or resource constraints early and escalating material changes to the CEO with a recommended course of action and revised timeline.

Internal Controls Assessment & Management Advisory

• Assess the design adequacy and operating effectiveness of NS Square's internal control environment across all business units and functions, and provide structured, actionable advisory inputs to management that strengthen controls, reduce operational risk, and contribute to the development of improved control policies and processes across theorganization.
• Evaluate the design and operating effectiveness of key internal controls across financial, operational, compliance, and governance processes for each audited area, clearly distinguishing between control design deficiencies and operating failures in audit conclusions and recommendations.
• Provide management with practical, risk-proportionate recommendations for control improvements, framing each recommendation in the context of the specific risk it addresses and the operational feasibility of implementation for the relevant business unit or function.
• Contribute to the development of new or enhanced internal control policies and process frameworks for audited areas, working collaboratively with relevant seniormanagement todesign controls that are effective andappropriate forNS Square's operating model.
• Conduct targeted follow-up reviews of previouslyidentifiedcontrol deficiencies to assess whether agreed management actions have been implementedeffectively andreport the outcomes of follow-up work to the CEO.

Audit Reporting & Senior Stakeholder Engagement

• Prepare and present clear, well-structured internal audit reports to the CEO and senior management, communicating findings, risk ratings, and recommendations in a manner that enables informed governance decisions, and maintain a disciplined audit issue tracking process to ensure all agreed management actions are followed through to resolution.
• Prepare formal internal audit reports for each completed engagement, presenting findings and recommendations withappropriate riskratings, clear root cause analysis, and well-supported conclusions in a format that is accessible and actionable for seniormanagement.
• Present audit reports and key findings directly tothe CEO and, where directed, to the Board of Directors, communicating complex or sensitive audit matters clearly and handling questions from senior stakeholders with confidence and professional credibility.
• Influence management's mid-term decisions on internal control improvements, governance enhancements, and risk mitigation priorities by presenting audit findings in a strategic context that connects assurance outcomes toorganizationalobjectivesand longer-term risk posture.
• Maintainastructuredaudit issue and management actiontracker,monitoringthe status of all outstanding management responses andaction plan commitments, and providing periodic progress updates to the CEO and relevant senior management.

Internal Audit Function Development & Quality Assurance

• Build, maintain, and continuously improve the policies, methodologies, tools, and quality frameworks that underpin NS Square's Internal Audit function, ensuring the function operates torecognizedprofessional standards and develops its capability in line with theorganization'sevolving risk and governance needs.
• Develop andmaintainthe Internal Audit function's operatingmethodology, including audit planning templates, fieldworkprogram, working paper standards, report formats, and quality review protocols, contributing new IA policies that set operating standards with impact across theorganization.
• Conduct periodic self-assessments of Internal Audit work quality against the International Standards for the Professional Practice of Internal Auditing (IIA Standards) and NS Square's own auditmethodology,identifyingimprovement areas and implementing enhancements.
• Identifyand stay current with emerging internal audit practices, risk management developments, and regulatory changes relevant to NS Square's operating sectors, incorporating relevant developments into the function'smethodology, tools, and audit approach.
• Prepare andmaintainthe Internal Audit function's annual activity report summarizingaudit plan coverage, key findings, themes, and recommendations for the year and present it to the CEO as an input to governance reporting andorganizationaldecision-making.

Job requirements

• Bachelor's degree in accounting, Finance, Business Administration, or a related field
• Professional certification required: Certified Internal Auditor(CIA), Chartered Accountant (CA), Certified Public Accountant (CPA), or equivalent
• Minimum 10 years of progressive experience in internal audit, external audit, or risk and compliance, with at least 3 years in a senior or lead auditor capacity
• Demonstrated experience in developing and executing risk-based audit plans across multiple business functions or operating units
• Prior experience reporting to a C-suite executive or presenting findings to a Board-level audit committee is preferred
• Strong working knowledge of the International Standards for the Professional Practice of Internal Auditing (IIA Standards) and internal audit methodologies
• Proficiency in audit fieldwork techniques including process walkthroughs, data analysis, control testing, and interview-based evidence gathering
• Sound understanding of internal control frameworks (e.g., COSO)and their application across financial, operational, and compliance processes
• Familiarity with Singapore's regulatory environment, including governance requirements applicable to mixed-use property and spaces and facilities management
• Excellent report writing skills with the ability to communicate complex findings clearly and concisely to senior and executive audiences
• Ability to work independently as a standalone function, managing competing audit priorities and self-directing workload effectively
• Strong analytical and critical-thinking skills with the ability to form evidence-based judgements and identify systemic root causes of control deficiencies