Appel à manifestation d’intérêt :  OTAN recherche un.e Auditeur.trice des systèmes de communication et d’information basé en Belgique.

1. SUMMARY

The International Board of Auditors for NATO (IBAN) is an independent, external audit body composed of six members appointed by the North Atlantic Council (Council) from among candidates nominated by the member countries. Board Members are responsible for their work only to the Council. The Board carries out external audits of NATO bodies, assimilated entities and of the NATO Security Investment Programme (NSIP).

IBAN’s mandate is to assure the Council and the governments of NATO member countries that funds were used according to authorization and that the financial statements are accurate and give a fair view of NATO’s financial situation. IBAN also evaluates NATO’s activities with regard to their economy, efficiency, and effectiveness.

In order to achieve this mandate, IBAN performs 3 types of audits:

• Financial audit – an examination of the financial statements of NATO entities to check whether they are true and fair and their funds were properly used in accordance with the regulations in force.

• Performance audit – an evaluation of the economy, efficiency, and effectiveness of NATO’s activities, operations and programmes.

• NSIP financial audit – an examination of expenditures for these projects, which relate to, for example, infrastructure, equipment or information and communication systems.

IBAN conducts approximately 30 financial statement audits per year of NATO commands, agencies, benefit plans, and other assimilated entities.  IBAN also performs between 50 and 100 audits annually of NSIP expenditures. In addition, IBAN implements three or more performance audits each year. The audit teams travel to NATO and non-NATO nations to carry out their work.

The IBAN’s work is guided by the three core values of independence, integrity and professionalism:

• Independence:  IBAN is solely responsible to the Council for its work. It neither seeks nor receives instructions from any other authority.
• Integrity:  IBAN conducts its work in a fair, objective, balanced, unbiased, and non-political manner.
• Professionalism:  IBAN’s work is planned, executed and reported in accordance with international auditing principles and standards.

The incumbent will act as an Information Systems auditor for audits as assigned by the Board, in accordance with the auditing standards adopted by the Board. They may also act as a team member on financial statements audits, NATO Security Investment Programme (NSIP) audits and performance audits, as assigned by the Board. 

2.  QUALIFICATIONS AND EXPERIENCE

ESSENTIAL

The incumbent must:

• possess a University degree or equivalent level of qualification;

• possess a recognised Information Technology (IT) audit professional certification (i.e.  Information Systems Auditor (CISA) , the Certified Information Systems Security Professional (CISSP), or similar relevant certification;
• have at least 6 years’ experience in IT Governance/Information Systems audit across various areas of IT, including databases, operating systems, and applications;
• have knowledge of IT auditing standards (Information Systems Audit and Control Association (ISACA) IS Audit), financial auditing standards, such as International Standards of Supreme Audit Institutions (ISSAI) and International Standards on Auditing (ISA), and accounting standards, such as International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS);

• have advanced knowledge of network and application vulnerability assessment, IT risk assessment practices, change control, data privacy, and business continuity;

• possess expertise in data analysis and mining techniques;

• possess in-depth working knowledge of Microsoft Office suite, with a focus on Excel and Access;

• have proficiency and skills with database applications, including SQL, ORACLE, or other related technologies;
• demonstrate strong analytical skills;
• possess excellent oral and written communication skills;
• ability to communicate audit findings to stakeholders in a clear way;
• possess the following minimum levels of NATO’s official languages (English/French): V (“Advanced”) in one and II (“Elementary”) in the other; and

• be able to travel extensively (approximately half the working year) throughout NATO member countries and be prepared to work outside of normal office hours, if required.

DESIRABLE

The following would be considered an advantage:

• membership of nationally recognised professional accountancy or auditing body;
• have experience in accounting and financial management, preferably in an organisation applying IPSAS and/or IFRS;
• prior audit work experience or seconded status in a national Supreme Audit Institution;
• experience with an International Organisation;
• advanced level of English; and

• knowledge of other NATO member countries’ languages.