Designation: Assistant Manager

Location: India Uttar Pradesh Noida Zonal Office

Organization: Cement

Job Description:

- The Business Internal Audit Team Member is responsible for independently executing high-quality, risk-based internal audits across business operations, enterprise functions, manufacturing units, shared services, and support functions.
- The role provides independent and objective assurance to Senior Management and the Audit Committee on the effectiveness of governance, risk management, and internal control frameworks.
- The incumbent will evaluate financial, operational, compliance, digital, technology, cyber, and strategic risks while identifying opportunities for cost optimization, process improvement, revenue assurance, fraud prevention, and strengthening of internal controls.
- The role requires strong business acumen, analytical capabilities, stakeholder management skills, and the ability to deliver measurable value through audit interventions.
- The position supports the Business Audit Team Lead and Business Internal Audit Head in enhancing governance standards, improving business performance, and promoting a solid risk and control culture across the organization.

Key Responsibilities

1. Risk-Based Internal Audit Execution

- Independently execute risk-based internal audits in accordance with the approved annual audit plan and Global Internal Audit Standards.
- Conduct reviews across manufacturing operations, sales, logistics, procurement, finance, projects, HR, IT, sustainability, compliance, and other enterprise functions.
- Evaluate the adequacy and effectiveness of governance, risk management, and internal control frameworks.
- Develop audit programs, risk assessments, process understanding documents, process narratives, and Risk Control Matrices (RCMs).
- Perform control design assessment and operating effectiveness testing.
- Identify control deficiencies, process gaps, fraud indicators, revenue leakages, cost inefficiencies, and compliance deviations.
- Ensure completion of audits within agreed timelines while maintaining high quality standards.

2. Value Creation and Business Impact

- Deliver measurable value through audit interventions including:




- Cost optimization opportunities.
- Prevention of revenue leakage.
- Loss prevention and recovery opportunities.
- Working capital improvements.
- Process standardization initiatives.
- Productivity enhancement opportunities.

- Identify opportunities for digitization, automation, and continuous monitoring of controls.
- Support business functions in strengthening operational efficiency and control effectiveness.
- Quantify financial impact arising from audit observations wherever feasible.

3. Governance, Risk Management & Internal Controls

- Review the effectiveness of internal control systems across business processes and locations.
- Conduct independent assessments of operational, financial, market, credit, compliance, cyber, fraud, and reputational risks.
- Assess adherence to Group Policies, Standard Operating Procedures, Delegation of Authority, Code of Conduct, and regulatory requirements.
- Recommend practical and sustainable solutions to mitigate identified risks.
- Benchmark control practices with industry leaders and recommend adoption of best practices.

4. Audit Reporting & Follow-Up

- Perform detailed root cause analysis for all significant audit observations.
- Prepare high-quality audit reports, executive summaries, and management presentations.
- Clearly articulate risks, business impact, root causes, and actionable recommendations.
- Maintain audit issue trackers and Action Taken Report (ATR) dashboards.
- Monitor implementation status of audit recommendations and escalate delays or recurring issues through established governance mechanisms.
- Support preparation of periodic updates for Senior Management and Audit Committee meetings.

5. Investigations & Special Reviews

- Participate in special audits, management reviews, forensic assignments, and investigations involving:
- Fraud indicators.
- Control breakdowns.




- Revenue leakages.
- Cost escalations.
- Governance failures.
- Regulatory non-compliances.

- Gather, analyze, and document evidence in accordance with professional standards.
- Support management in identifying corrective and preventive actions.

6. Stakeholder Management & Business Partnership

- Build trusted relationships with Process Owners, Functional Heads, Unit Leadership Teams.
- Facilitate constructive discussions during audits while maintaining independence and objectivity.
- Act as a trusted advisor by providing insights on risk mitigation, governance enhancement, and control strengthening.
- Regularly engage with business stakeholders to understand emerging risks, strategic initiatives, and operational challenges.
- Promote a positive audit culture and reinforce the philosophy of Internal Audit as a value-adding business partner.

7. Technology, Data Analytics & Digital Assurance

- Leverage data analytics and technology-enabled audit techniques to improve audit coverage and effectiveness.
- Perform data-driven reviews across sales, logistics, procurement, finance, manufacturing, and other key processes.
- Support implementation and usage of audit management systems, GRC platforms, continuous control monitoring tools, AI-enabled audit solutions, and automation initiatives.
- Provide assurance over digital transformation programs, information technology controls, cyber security risks, and data governance frameworks.

8. Capability Building & Continuous Improvement

- Continuously enhance knowledge of business processes, industry practices, emerging risks, technology trends, and regulatory developments.
- Demonstrate design thinking and innovative approaches in audit execution.
- Contribute to standardization of audit methodologies, templates, and reporting frameworks.
- Ensure high-quality workpapers, documentation, and stakeholder-ready communication.
Collaborate across audit teams to strengthen functional expertise and business understanding.
- Educational Qualifications
- Chartered Accountant (CA) / Cost Accountant (CMA) / MBA (Finance) / Engineering with relevant audit experience.

📌 Team Member- Internal Audit (Uttar Pradesh)
🏢 Aditya Birla Group
📍 Uttar Pradesh