موسى محمد موسى العسعوس

• Define and execute the Internal Audit strategy aligned with organizational objectives and risk landscape.
• Develop and implement a risk-based annual audit plan covering strategic, operational, financial, compliance,
and regulatory risks.
• Lead and mentor the Internal Audit team, ensuring high-quality audit execution and professional development.
• Ensure Internal Audit independence and objectivity, with functional reporting to the Audit Committee and
administrative alignment with the CEO.
• Serve as primary liaison to the Audit Committee and Board, presenting audit findings, emerging risks, and
strategic insights.
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Assess effectiveness of enterprise risk management, internal controls, and governance frameworks.
• Provide assurance over regulatory compliance and support inspections or thematic reviews by regulators.
• Establish and maintain audit methodology, documentation standards, and Quality Assurance & Improvement
Program (QAIP).
• Drive adoption of data analytics, continuous auditing, and automation to enhance assurance coverage.
• Influence organizational risk culture and ethical conduct across all levels.
• Identify emerging risks, including digital, cyber, and strategic risks, and provide forward-looking
recommendations.
• Champion innovation and continuous improvement in audit processes, tools, and methodologies.

• Lead and supervise internal audit engagements from planning to reporting.
• Manage and mentor audit team members, ensuring high-quality deliverables.
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Allocate audit resources based on risk priorities and competencies.
• Review audit workpapers and reports for quality and consistency.
• Foster a high-performance, ethical audit culture.

• Establish the Internal Audit Charter in alignment with governance requirements.
• Define internal audit mandate, independence, and reporting lines.
• Develop Internal Audit policies, procedures, and methodology.
• Lead and supervise internal audit engagements from planning to reporting.
• Review audit workpapers and reports for quality and consistency.

Conduct audit engagements in accordance with professional standards (IIA Standards).
•Identify control gaps and areas of process inefficiency.
•Evaluate the design and effectiveness of internal controls.
•Test compliance with internal policies and regulatory requirements.
•Draft clear and concise audit reports with actionable recommendations.

• Execute fieldwork, testing, and evidence gathering.
• Communicate findings to process owners and management.
• Document audit workpapers in line with audit methodology.
• Monitor the implementation of agreed corrective actions.
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Validate remediation effectiveness through follow-up reviews.