Candidate brief for the position of

Performance Audit Manager

Island of Saint Helena

Dear candidate

Thank you for your interest in the role of Performance Audit Manager with the Saint Helena Audit Service.

This is an extraordinary opportunity for a qualified accountant with proven external audit skills to join the St Helena Audit Service and lead the review of arrangements to secure value for money in the use of public resources. This rewarding role will allow you to apply your professional expertise to add-value to the external audit function at a key time in the economic development of the Island.

St Helena is an Overseas Territory of the UK and has a strong partnership with the UK Government. In early 2016, we will have an international airport. This will lead to a host of new opportunities for St Helena as well as presenting a series of challenges to public services as we work to develop our economy. Although a remote island, we do not operate in isolation from the rest of the world.

As statutory external auditor the Chief Auditor enjoys constitutional independence from Government and leads the Saint Helena Audit Service. The Performance Audit Manager will join our team and lead the performance audit programme and will support the Chief Auditor in providing professional advice to the Public Accounts Committee. These audits will be performed in accordance with applicable standards and the Audit Manager will be responsible for the development and implementation of a performance audit manual compliant with these standards.

We are therefore looking for a dynamic audit professional who can plan and deliver audit engagements to quality and timetable which meet client expectations. Candidates will be CCAB qualified with proven expertise in both financial and performance audit work ideally within a public sector external audit environment.

St Helena is an extraordinary place to live and work. You will find further information about the place and the role in this information pack and I would encourage you to talk to me if you have any questions. I look forward to reviewing your application.

Best wishes

Phil SharmanChief Auditor

Jamestown, the capital of Saint Helena

The island of St Helena is an internally self-governing Overseas Territory of the United Kingdom located in the South Atlantic approximately 4,000 miles from the UK. The Government comprises a Governor (who is appointed by the Crown) an Executive Council, which has the general control and direction of Government, and a Legislative Council. The Governor retains responsibility for internal security, external affairs, defence, the public service, finance and shipping.

The island’s population is around 4,500 and it has a typical small island economy with a high import dependency, a narrow economic base, a large public sector (around 790 staff), and significant outward labour migration. Over half of its recurrent public expenditure and 90 percent of capital expenditure are funded by British budgetary aid as the UK has an obligation to ensure that the reasonable needs of the population are met. Economic development is constrained by St Helena’s extreme isolation, its small and, until recently, declining population, and a lack of significant natural resources.

The overall vision of the St Helena Government (SHG) is:

Strengthened community and family life through vibrant economic growth, with opportunities for all to participate, within a framework of effective government and law.

To support this vision there are three National Goals:

A vibrant economy providing opportunities for all to participate Strong community and family life Effective management of the environment

Jamestown, the capital of Saint Helena

View of Diana’s Peak, highest point on Saint Helena

In November 2011 the UK Government agreed to fund an airport. A construction contract has been signed, and the airport will be operational from February 2016. We are more than half way through the construction stage and this major project has already had a significant impact on St Helena’s economic prospects and a dramatic impact on the island community, bringing a period of accelerated social and economic change. Unemployment stands at virtually zero and Government revenues are significantly increased.

Achievement of the Goals and Strategic Objectives will require sound management and transformation of the public sector to make it a professional, modern, and flexible organisation able to initiate and respond to change.

The Government of St Helena is embedding a modernisation programme that will enable the Public Service to improve its delivery of the government’s developmental objectives. Central to this programme has been the re-structuring of Government functions and directorates. Improving financial management also forms part of this change programme with the Government adopting medium term financial planning (MTEF) and financial reporting an accruals basis in accordance with the International Standards on Public Sector Accounting (IPSAS).

The Chief Auditor holds a constitutional office independent of Government. As the statutory external auditor the Chief Auditor is responsible for providing independent assurance on whether public resources are used and accounted for properly, promoting public accountability in the administration of St Helena, providing advice to the Public Accounts Committee, and conducting performance audits designed to examine economy efficiency and effectiveness in the use of public money.

The functions of the office of the Chief Auditor are delivered through the staff employed within the Saint Helena Audit Service and through professional firms appointed by the Chief Auditor. The Performance Audit Manager will report directly to the Chief Auditor and will lead the programme of performance audits.

A pod of dolphins

Role Profile

Performance Audit Manager

Expatriate benefits package

Scope of Work

The Audit Manager will take prime responsibility for managing the planning and delivery of performance audits and contribute to the wider statutory external

audit function.

The duties of the Performance Audit Manager shall include, but not be limited to, the following:

• Supporting the Chief Auditor to enable the St Helena Audit Service to deliver a professional external audit function meeting responsibilities under statute.

• Managing the planning, delivery and quality control of performance audit work across an assigned portfolio in accordance with applicable auditing standards.

• Preparing audit plans and reporting the results of completed audits to the Chief Auditor and client organisations maintaining effective relationship management.

• Undertaking both performance and financial audits compliant with the audit manual and standards.

• Managing and developing audit teams including the coaching mentoring and performance management of staff members.

• Provision of technical leadership in performance audit practice including the development of a performance audit manual to ensure continuing compliance with international standards.

• Supporting the Chief Auditor in his role as professional advisor to the Public Accounts Committee.

Key Responsibilities

The overall objectives of the post of Performance Audit Manager are as follows:

• Contribute to the operational management of the Saint Helena Audit Service under the direction of the Chief Auditor.

• Responsible for developing in consultation with key stakeholders a strategic plan of performance audit work which prioritises and schedules forward audits which will enable the Chief Auditor to assess arrangements for securing economy efficiency and effectiveness in the use of public resources and make practical recommendations for improvement.

• Contributing to the development and maintenance of the overall resource plan managed by the Financial Audit Manager which allocates audit resources across the engagement portfolio necessary to meet external reporting timelines.

The Castle, Jamestown

This is not an exhaustive list of duties and responsibilities. There may be other ad hoc duties that fall within the remit of the role that the job holder may need to complete. In addition, the job holder will be required to carry out any other reasonable duties as requested which are commensurate with the grading and level of responsibility for the role.

Key Responsibilities (continued)

• Responsible for the planning and delivery of performance audit work at engagement level in accordance with the performance audit manual and international standards on auditing across the entire portfolio. Taking personal responsibility for the conduct of more complex audits and special investigations.

• Responsible across an allocated portfolio for the planning and conduct of financial audit work at engagement level in accordance with the financial audit manual and international standards on auditing

• Ensuring that both individual audits and therefore the overall audit plan is delivered to time budget and quality. In particular ensuring through supervisory review and quality control that the work of the audit engagement team meets professional requirements.

• Responsible for developing effective working relationships with key contacts in client organisations and maintaining effective communications on the planning, delivery and reporting of the audit including the preparation of required documentation in accordance with standards.

• Exercising professional judgement in determining the significance and disposition of matters arising from the audit including referral as appropriate to the Chief Auditor. Resolving contentious audit issues with client organisations. Explaining the outcomes of audits to senior managers, elected members and public accounts committee.

• Responsible for the development and training of audit team members including on-going coaching and mentoring in addition to support with their professional studies. Performance management and monitoring of team members including objective setting and performance appraisal and review.

• Responsible for ensuring the performance audit manual, associated technical resources and operational practices remain current and in accordance with international standards as required by statute.

• Supporting the Chief Auditor in his role as professional advisor to the Public Accounts Committee including the preparation of required reports and advice and developing constructive and effective liaison with the PAC secretariat.

Outputs, Timing and Reporting

• The Audit Manager shall provide to the Chief Auditor quarterly reports on progress against key indicators to be agreed in advance with the Chief Auditor.

• The post will be for an initial term of two-years sufficient to enable:

o In terms of methodology – the development and implementation of a Performance Audit Manual compliant with applicable performance audit standards and guidelines.

o In terms of programme – a forward programme of performance audits developed and delivered with recommendations to improve economy efficiency and effectiveness of public resources in St Helena.

Education/Qualifications

CCAB qualified accountant with current membership and CPD record Educated to degree level

Experience• Minimum of three year’s recent experience in external audit conforming to International

Standards on Auditing• Minimum of two year’s recent experience in the planning and conduct of performance

audit or advisory engagements.• Minimum of two year’s post-qualifying supervisory or managerial experience in a

professional audit firm or public audit institution.

Knowledge skills and abilities• Expert knowledge and ability to apply in practice:

International Standards on Auditing (ISAs) Performance Audit Standards (INTOSAI) or assurance engagement standards

(ISAE) Auditors Ethical Standards (ESs)

• Effective verbal communication skills with the ability to relate effectively with clients as the main point of contact

• Effective written skills required to document audit work and report results in accordance with manuals and professional standards

• Excellent interviewing and negotiating skills• Excellent project planning and management skills and able to prioritise work to meet

deadlines• Ability to design and deliver presentations and communicate complex technical and

financial issues to non-specialists• Excellent people management, mentoring and training skills.

Personal attributes• Highly self-motivated• Effective team player• Ability to apply objective judgement• Adaptable and flexible in response to changing circumstances• Adopts a creative approach to problem solving• Able to maintain confidentiality and deal with sensitive issues appropriately• Committed to the ethical standards of their professional body.

o In terms of implementation – a practical training programme developed and delivered for audit staff to put the performance audit manual into practice.

• Performance will be measured with respect to the Audit Service’s overall performance in service delivery and improvement in operational effectiveness and efficiency. A probationary report will be completed after 6 months.

• The Performance Audit Manager is responsible for the matrix management of a team of up to six-audit staff and reports directly to the Chief Auditor.

Competences

Professional DevelopmentRequirements for Continuous Professional Development met in terms of requisite number of hours/number of development sessions, etc., and when necessary submitted to Professional Institute to maintain professional status.

Planning & Delivery of WorkEnsures appropriate resources and levels of capability are available to deliver to plan. Promote and enforce appropriate organisational rules and procedures and lead by example in managing business relationships.

Analysis and use of InformationInterprets complex written information. Assesses the validity, relevance and limitations of different sources of evidence, and generates a range of options and appraises them based on evidence available.

Decision MakingClarifies highly complex and disparate information to inform decision making, while also facilitating others to take creative decisions and generate solutions to meet organisational needs. Ensures decisions are evidence-based drawing on available knowledge and past experience.

Working with OthersManages relationships with key stakeholders by utilising a high level of understanding of own and other’s behaviour. Creates an environment which will enable delivery of shared policy outcomes.

CommunicationPromote effective communication across the organisation and ensure the organisation’s priorities are clearly understood by all. Negotiates to reconcile individual competing priorities. Summarises complex information in an effective manner.

Influencing and PersuadingInfluences the organisation’s strategy by utilising internal and external resources. Delivers influential advice and briefings. Focuses on outcomes irrespective of the source of the challenge.

Dealing with ChangePresents the business need for change and encourages and enables employees to contribute to and focus on the positive aspects of change as well as anticipate any obstacles.

Continuous ImprovementKeeps up to date with developments that affect the public sector and anticipates what may affect it in the future. Creates an environment which allows people to improve the way they work.

Managing ResourcesEnsures appropriate resources and levels of capability to deliver to plan. Uses management information to monitor/control resources. Supports initiatives for new and more efficient use of resources. Gains respect and credibility from team members through effective delegation, coaching and development.

How to ApplyWe offer an extensive benefits package with 30 days leave per annum which will include a pension contribution plus income tax-free allowances for relocation, rent and utilities.

Further information can also be found www.sthelenacareers.com, or you may contact Kedell Worboys SHG UK Representative on 0203 818 7610 or email: shgukrep@sthelenagov.com or Phil Sharman Chief Auditor on +290 22111 or e-mail: phil.sharman@sainthelena.gov.uk

In order to express an interest please submit your CV to shgukrep@sthelenagov.com by the closing date of Monday 12 June 2015. Candidates shortlisted for interview will be required to complete an application form. Interviews will be held in London on Wednesday 8 July 2015.

All information will be treated as strictly confidential and referees will not be contacted without permission.

RMS St Helena