Manager, Internal Audit (APAC)

About Four Seasons:

Four Seasons is powered by our people. We are a collective of individuals who crave to become better, to push ourselves to new heights and to treat each other as we wish to be treated in return. Our team members around the world create amazing experiences for our guests, residents, and partners through a commitment to luxury with genuine heart. We know that the best way to enable our people to deliver these exceptional guest experiences is through a world-class employee experience and company culture.         
At Four Seasons, we believe in recognizing a familiar face, welcoming a new one and treating everyone we meet the way we would want to be treated ourselves. Whether you work with us, stay with us, live with us or discover with us, we believe our purpose is to create impressions that will stay with you for a lifetime. It comes from our belief that life is richer when we truly connect to the people and the world around us.

About the location:

Four Seasons Hotels and Resorts is a global, luxury hotel management company. We manage over 120 hotels and resorts and 50 private residences in 47 countries around the world and growing. Central to Four Seasons employee experience and social impact programming is the company’s commitment to supporting cancer research, and the advancement of diversity, inclusion, equality and belonging at Four Seasons corporate offices and properties worldwide. At Four Seasons, we are powered by people and our culture enables everything we do.

The successful candidate will be responsible for the execution of property internal audits and to assist with fraud investigations.  The role will also assist with various internal control projects and fraud data analytics.     

Job Description:

Property Audit

Core Activities:

• Administrative oversight for audits including scheduling, communications with auditees and stakeholders, tracking results and following up on key issues.
• Preparation and planning of audits and fraud reviews.
• Execution of test procedures.
• Training and supervision of guest auditors’ work.
• Continuous improvement of control environment.

Detailed Duties:

• Administrative Oversight
• Schedule audits and meetings.
• Gather stakeholder input for pre-read materials.
• Prepare and plan audit requirements
• Send out information requests in a timely manner.
• Secure assistance for audit resources.
• Generate reporting from financial systems to support audit fieldwork or fraud reviews.
• Gain an understanding of policies and procedures in order to assist with development of test plans and test procedures.
• Prepare working papers ahead of field visits.
• Select samples for testing and communicate with the auditee on needs and requirements.
• Execution of test procedures and reporting
• Gain audit evidence to support internal control effectiveness and fraud allegations by: inquiry, vouching to source documents, physical observation, recalculation, verifying to independent sources and analysis.
• Complete reports in format designated by the Internal Audit function including headline statement, criteria, condition, cause, impact and recommendation.
• Assist with procedures for substantiating fraud.
• Continuous improvement of control environment
• Assist Senior Director Internal Audit in implementing enhancements to the internal audit programs (corporate and properties) based upon risk assessments, changes in business models, processes and systems, and operational issues.

Fraud Investigations

Core Activities:

• Provide support to the Directors, Senior Directors and SVP Internal Audit during fraud investigations.
• Assist with the development of fraud analytics to monitor and detect fraud.
• Periodically run fraud exception reports to detect fraudulent behavior.

Detailed Duties:

• Work with TID and other stakeholders to develop fraud analytics.
• Using various tools including Avero, ACL, Microsoft Power BI and reporting from various systems, develop fraud scripts that should be run periodically to detect fraud.
• Conduct fraud investigation techniques to gain evidence of fraudulent or unethical activities.
• Recommend internal control and procedural improvements to prevent fraud.
• Track and report on fraud cases and data mining activities.

Education:

• Bachelor’s degree in Business / Accounting / Finance.
• Certified Professional Accountant (CPA); Certified Internal Auditor (CIA). Certified Fraud Examiner (CFE) would also be an asset.
• Established credentials and proven track record as a leader in finance and audit.

Work Experience:

• 5 years or more relevant working experience within finance and audit with a track record of taking on progressively broader and more senior responsibilities.
• External or internal audit experience with Big 4 accounting firm or experience in the hospitality industry would be an asset.

Travel:

• 30% to 40%.

Key Behaviourial Competencies:

• Experience and knowledge of internal control and financial reporting.
• Self-motivated and independent, strong team player, thinking out of a box and a growth mindset.
• Excellent project management and time management skills to meet tight deadlines and the ability to handle multiple priorities.
• Willingness to learn and assume responsibilities that may be outside of core duties.
• Commitment to high-quality deliverables and self-review.
• Must have the highest degree of professional integrity, and be able to work in a safe, prudent and organized manner.
• The ability to liaison professionally with multiple stakeholders including senior management at Corporate and properties, external auditors, consultants and operational teams.
• Strong relationship skills with the ability to be perceived as a business partner.
• Commitment to follow all local and corporate policies and procedures.
• Willingness to travel and interact appropriately in different cultures / geographies.
• Flexible to work beyond normal working hours as needed.

Technical Skills and Knowledge:

• Strong technical skills, including knowledge of Microsoft Office (Power Point, Excel, Word).
• Experience with PowerBI and other data analytics tools would be an asset.
• IT audit skills, particularly in the area of application and system controls and data analytics.
• Excellent communication and writing skills in English and Mandarin (for communication to the Chinese market).

Key Functional Competencies:

• Solid knowledge of financial matters including IFSR / GAAP.
• Experience in auditing practices – both internal and external.
• Ability to assess various financial and operational risks at corporate and properties.
• Strong written skills especially in documenting controls and policies.
• Hospitality background would be an asset.
• Professional skepticism for information provided by auditees.
• Ability to quickly adapt based on changes in leadership direction or risk.