Chief Audit Executive (CAE) / Head of Internal Audit
Background:
The Asian Disaster Preparedness Center (ADPC) is an autonomous international organization working to build the resilience of people and institutions to disasters and climate change in Asia and the Pacific. ADPC operates through partnerships with governments, development partners, donors, civil society, academia, and other stakeholders, and manages programs, grants, projects, country operations, procurement, finance, human resources, information systems, and other institutional functions.
ADPC has adopted the Three Lines Governance Model. Management owns and manages risks; Risk Management, Compliance, Legal, Quality Assurance and other oversight functions form the second line; and Internal Audit provides independent assurance as the third line. The Internal Audit function is intended to strengthen ADPC’s ability to create, protect, and sustain value through independent, risk-based and objective assurance, advice, insight and foresight.
ADPC’s Board of Trustees approved the Internal Audit Policy in August 2026. The Policy requires the Internal Audit function to operate in conformance with The Institute of Internal Auditors (IIA) Global Internal Audit Standards and establishes the organizational independence, authority, reporting relationships, responsibilities, and quality requirements of the function.
ADPC therefore seeks a highly qualified and experienced Chief Audit Executive (CAE) to establish, lead and continuously strengthen an independent and risk-based Internal Audit function appropriate to ADPC’s mandate, operating environment, donor-funded portfolio, governance arrangements, and risk profile.
Purpose and Objectives:
The Chief Audit Executive will provide strategic leadership and effective management of ADPC’s Internal Audit function and provide the Board of Trustees and Executive Committee with independent, objective and risk-based assurance and advisory services on the adequacy and effectiveness of governance, risk management and internal control.
The CAE will ensure that the Internal Audit function is established and operated in accordance with ADPC’s Internal Audit Policy and the applicable IIA Global Internal Audit Standards, while maintaining independence, objectivity, professional judgment, confidentiality, and due professional care.
Organizational Independence and Reporting:
- The CAE shall report functionally to the Board of Trustees. Where the Board establishes an Audit Committee and delegates relevant oversight responsibilities to it, the CAE shall work directly with the Audit Committee within that delegated authority.
- The CAE shall report administratively to the Executive Director for day-to-day administrative matters.
- The CAE shall have direct and unrestricted access to the Board of Trustees and, where applicable, the Audit Committee, including the ability to communicate in private without management present.
- The CAE shall be free from interference in determining the scope of internal auditing, performing work, communicating results, allocating resources, selecting subjects, and applying audit techniques.
- The CAE shall promptly disclose any actual, potential, or perceived impairment to independence or objectivity, as well as any inappropriate scope or resource limitation, to the appropriate governance body.
Scope of Work and Key Responsibilities:
Establish and Manage the Internal Audit Function:
- Establish and maintain the Internal Audit function, methodologies, procedures, templates, documentation standards, and operating arrangements in accordance with ADPC’s Internal Audit Policy and applicable professional standards.
- Develop and periodically update an Internal Audit Universe covering ADPC’s significant activities, processes, risks, systems, programs and entities, including governance, finance, procurement, human resources, information technology and cybersecurity, project management, country offices, grants management, safeguarding, business continuity, climate and environmental risks, and third-party management.
- Develop a risk-based annual Internal Audit Plan and a rolling three-year strategic Internal Audit Plan, taking into account ADPC’s objectives, risk profile, donor obligations, governance priorities, management input, and emerging risks.
- Present the proposed audit plans, resource requirements and material revisions for review and approval by the Board of Trustees/Audit Committee, as applicable.
- Ensure that Internal Audit collectively possesses or obtains the knowledge, skills and competencies necessary to fulfil its mandate, including through specialist or co-sourced support where required.
Perform and Oversee Internal Audit Engagements:
- Plan and conduct risk-based assurance and advisory engagements across ADPC in accordance with the approved Internal Audit Plan.
- For each engagement, hold an opening meeting with the relevant process owner; perform walkthroughs and understand key processes and controls; obtain and assess relevant documents and evidence; test the design and operating effectiveness of controls; identify root causes, risks and control gaps; and develop practical, risk-based recommendations.
- Validate observations and factual accuracy with process owners and responsible management before finalization.
- Prepare clear, concise and evidence-based draft and final internal audit reports, obtain management responses and agreed action plans, and communicate significant matters to senior management and the Board/Audit Committee as appropriate.
- Conduct closing meetings with process owners and management and follow up on agreed corrective actions until appropriately resolved or formally accepted.
- Undertake advisory assignments where requested and appropriate, without assuming management responsibility or impairing Internal Audit independence.
Governance, Risk, Control and Donor Assurance:
- Assess the adequacy and effectiveness of ADPC’s governance, enterprise risk management and internal control arrangements.
- Assess compliance with ADPC policies and procedures, contractual obligations, donor requirements, applicable laws and regulations, and relevant governance standards.
- Review fiduciary risk areas relevant to an international and donor-funded organization, including financial management, procurement, grants and sub-grants, project management, third-party management, fraud risk, safeguarding, information technology, cybersecurity, and data governance.
- Evaluate whether resources and assets are acquired economically, used efficiently and sustainably, and adequately safeguarded.
- Identify significant or emerging risk exposures, control weaknesses, fraud risks, governance issues, and other matters requiring Board or management attention.
Quality Assurance and Improvement:
- Develop, implement and maintain a Quality Assurance and Improvement Program (QAIP) covering all aspects of the Internal Audit function.
- Conduct ongoing monitoring and periodic internal self-assessments of conformance with the Global Internal Audit Standards and the achievement of Internal Audit performance objectives.
- Establish appropriate performance measures and stakeholder feedback mechanisms for the Internal Audit function.
- Report the results of internal quality assessments and improvement actions to the Board/Audit Committee and Executive Committee at least annually.
- Support arrangements for an independent external quality assessment at least once every five years, in accordance with the Global Internal Audit Standards and ADPC’s Internal Audit Policy.
Reporting and Stakeholder Engagement:
- Provide periodic and annual reporting to the Board/Audit Committee and Executive Committee on the Internal Audit mandate, plan implementation, significant findings, management action status, resource requirements, budget, quality, conformance, and matters affecting independence.
- Maintain constructive professional relationships with the Board, Executive Director, Executive Committee, management, external auditors, donors, assurance providers, and other relevant stakeholders while preserving Internal Audit independence.
- Coordinate, where appropriate, with internal and external assurance providers to reduce unnecessary duplication and improve assurance coverage.
Expected Outputs / Deliverables:
Deliverable 1 – Internal Audit Framework and Planning
Establishment of the Internal Audit framework and risk-based planning package, including:
- initial assessment of the Internal Audit function, governance arrangements, assurance coverage and priority institutional risks, including inception/work plan;
- comprehensive Internal Audit Universe and documented risk assessment methodology; and (iii) risk-based one-year Internal Audit Plan and rolling three-year strategic Internal Audit Plan for Board/Audit Committee review and approval.
Timeline: November 2026 – to be completed in time for the relevant BoT meeting
Deliverable 2 – Implementation
Implementation of the approved risk-based Internal Audit Plan, including conduct of planned audit engagements, preparation and maintenance of appropriate working papers, issuance of engagement-level reports, follow-up of recommendations and provision of periodic updates, as required. This phase shall also include development and application of Internal Audit methodology, engagement procedures, working-paper/reporting templates, recommendation follow-up mechanisms, supporting tools, and the Quality Assurance and Improvement Program (QAIP) including a competency development/ training plan for personnel supporting Internal Audit, and implementation of the approved risk-based Internal Audit Plan through individual audit engagements.
Timeline: December 2026 – December 2027
Deliverable 3 – Reporting, Knowledge Transfer and Close-out
Establishment/finalization of the Quality Assurance and Improvement Program (QAIP), including periodic internal self-assessments against applicable Global Internal Audit Standards (GIA), defined performance indicators, stakeholder feedback and continuous improvement arrangements. Preparation of a consolidated/annual Internal Audit report covering work performed, key findings and recommendations, implementation/follow-up status and overall outcomes; presentation/reporting to the BoT/Audit Committee, as applicable; and completion of knowledge transfer and capacity development.
Timeline: December 2027 – January 2028, aligned with the relevant BoT/Audit Committee reporting
Note: The above deliverables, sequencing and timelines are indicative and may be adjusted and finalized in consultation with the selected service provider and relevant ADPC stakeholders, taking into account the approved Internal Audit Plan, operational requirements, and the applicable BoT/Audit Committee meeting and reporting schedule.
Working Principles:
The Consultant, acting as the Chief Audit Executive (CAE)/ Internal Audit Lead, shall perform the assignment independently and objectively. The Consultant shall functionally report to the Board of Trustees (BoT) or the Audit Committee, if established, including on the risk-based Internal Audit Plan, significant audit findings, Internal Audit performance, and the results of the Quality Assurance and Improvement Program (QAIP). The Consultant shall have direct access to the BoT/Audit Committee as required. For administrative and day-to-day coordination, the Consultant shall liaise with the Executive Director and designated ADPC focal point(s). Such coordination shall facilitate access to relevant personnel, records, systems, meetings and other information necessary for the assignment and shall not affect the independence, professional judgment, scope, findings or reporting of the Internal Audit function.
During individual audit engagements, the Consultant shall work directly with the relevant Directors, Unit Heads, process owners and designated counterparts for engagement planning, process walkthroughs, document review and testing, validation of findings and recommendations, management responses, and follow-up actions. The Consultant shall participate in and present to the BoT and/or Audit Committee, as required, including for approval of the Internal Audit Plan and reporting of Internal Audit results and QAIP outcomes.
Qualifications and Competencies:
Minimum Academic Qualification
- Master’s degree in Accounting, Auditing, Finance, Business Administration, Public Administration, Risk Management, or another relevant field.
Professional Certification:
- An active Certified Internal Auditor (CIA) designation is required for the candidate.
- The individual performing the CAE role must hold an active Certified Internal Auditor (CIA) designation.
- Additional relevant professional credentials such as CPA/CA, CISA, CFE, CRMA, ACCA or equivalent will be an advantage.
Professional Experience:
- Minimum of ten (10) years of progressively responsible professional experience in internal audit, assurance, governance, risk management, controls or closely related areas, with substantial experience in internal audit.
- Demonstrated experience leading, managing and developing an Internal Audit function or audit teams, including risk-based planning, engagement oversight, reporting, follow-up and quality management.
- Demonstrated experience reporting to, or interacting directly with, an Audit Committee, Board of Directors/Trustees or equivalent governing body.
- Experience developing strategic and annual risk-based audit plans aligned with organizational objectives and risk profiles.
- Experience in international organizations, multilateral development organizations, United Nations agencies, INGOs, or donor-funded programs/projects is highly desirable.
- Demonstrated understanding of donor compliance, grant management, fiduciary risk management and accountability frameworks is highly desirable.
Technical Knowledge:
- Comprehensive knowledge and practical application of the IIA Global Internal Audit Standards and the International Professional Practices Framework (IPPF).
- Strong knowledge of governance, enterprise risk management, internal control frameworks including COSO, and the Three Lines Model.
- Demonstrated competence in risk-based auditing, performance auditing, fraud risk management and investigation concepts, information technology/cybersecurity auditing, and data analytics for audit and assurance.
- Ability to assess complex institutional, operational, financial, compliance, project and donor-related risks and translate audit findings into practical and proportionate recommendations.
- Sound understanding of quality assurance and improvement requirements for Internal Audit.
Leadership, Communication and Personal Competencies:
- High degree of integrity, independence, objectivity, professional courage and sound judgment.
- Strong strategic leadership, change management, stakeholder engagement and negotiation skills.
- Excellent analytical, critical-thinking and problem-solving abilities.
- Excellent report writing, presentation and communication skills, including the ability to communicate sensitive or significant audit matters effectively to senior management and governing bodies.
- Excellent command of written and spoken English.
Independence and Conflict of Interest:
- The candidate/engagement lead must be free from any actual, potential or perceived conflict of interest that could impair independent professional judgment.
- The CAE shall have no direct operational or management responsibility for activities subject to Internal Audit review.
- Any actual or potential conflict, prior responsibility for an activity under review, or other impairment to independence or objectivity must be disclosed promptly and appropriate safeguards applied.
- The CAE shall comply with the ethics and professionalism requirements of the Global Internal Audit Standards and ADPC’s applicable policies.
Evaluation Criteria:
Candidates/proposals that do not meet any mandatory eligibility requirement may be determined non-responsive before weighted scoring. Subject to confirmation in the solicitation document, responsive candidates/proposals may be evaluated using the following indicative weighted criteria:
- Curriculum Vitae of the candidate or designated engagement lead, clearly demonstrating the required qualifications and experience.
- Copy/evidence of active CIA certification and any other relevant professional credentials.
- Brief technical approach describing how the candidate/firm would establish and manage the Internal Audit function, develop the risk-based audit plan, conduct engagements, report to governance bodies, and implement QAIP if applicable.
- Disclosure of any actual, potential or perceived conflicts of interest and confirmation of independence.
- Financial proposal in the format required by ADPC.
Confidentiality and Ownership:
The CAE and any personnel supporting the Internal Audit function shall maintain strict confidentiality over information obtained in the course of the assignment and shall safeguard ADPC records and information. All internal audit working papers, reports, risk assessments, plans, methodologies and other outputs produced specifically for ADPC under the engagement shall be handled and owned in accordance with the applicable contract and ADPC policies.
Performance and Review:
Performance will be assessed against the approved Internal Audit Plan, quality and timeliness of engagements and reporting, implementation of the Internal Audit strategy and QAIP, stakeholder and Board/Audit Committee feedback, adherence to professional standards, and the CAE’s effectiveness in maintaining independence and providing relevant risk-based assurance and advice.
Duty Station:
ADPC Headquarters, Bangkok, Thailand, with travel as required.
Itinerary: Any travel required for the assignment shall be undertaken only with the prior approval of ADPC and shall be arranged and/or reimbursed in accordance with applicable ADPC policies, rules, and procedures.
Condition of payment: Indicate whether the payment will be phased, based on completion of outputs.
How to apply:
Interested candidates can submit the completed ADPC application form and financial proposal (downloadable from www.adpc.net), resume, and a copy of their degrees/ certificates together with a cover letter to Google Link or https://forms.gle/SGhcRzQdWk39PWYw7.
Interested candidates are required to submit a financial proposal using the attached form, together with all other required documents.
Female candidates are especially encouraged to apply.
ADPC values diversity and fosters an inclusive work environment, welcoming applications from qualified candidates regardless of background.