1. Strategic Leadership & Governance

• Establish, review, and maintain the Internal Audit Charter for approval by the Board Audit Committee.
• Develop and execute a risk-based annual internal audit plan aligned with the Bank’s overall strategic objectives, risk appetite, and NBC regulatory priorities.
• Maintain functional independence from management, reporting audit findings, key operational risks, and control breakdowns directly to the BAC.
• Present quarterly audit reports to the BAC, highlighting high-risk findings, system vulnerabilities, and tracking the implementation of management action plans.

2. Operational & Financial Audit Execution

• Lead end-to-end audits across all business units, including Core Banking Systems, Digital/IT Infrastructure, Credit Operations, Treasury, Trade Finance, Anti-Money Laundering (AML/CFT), and Branch Networks.
• Evaluate the design, adequacy, and operational effectiveness of internal controls across financial, operational, and compliance activities.
• Conduct special reviews, fraud investigations, or ad-hoc audits requested by the BAC, Board of Directors, or Senior Executive Management.

3. Regulatory Compliance & Local Standards

• Ensure the Bank’s internal control system complies with relevant NBC Prakas (e.g., Prakas on Internal Control, Governance, Capital Adequacy, Liquidity, Large Exposures, and AML/CFT).
• Ensure financial audit procedures align with Cambodian International Financial Reporting Standards (CIFRS).
• Act as the primary internal contact for external auditors (NBC-accredited audit firms) and NBC inspection teams, ensuring audit recommendations are tracked and effectively addressed.

4. Quality Assurance & Continuous Improvement

• Develop and maintain a Quality Assurance and Improvement Program (QAIP) covering all aspects of the internal audit function.
• Benchmark internal audit methodology against global IIA standards, integrating data analytics, automated auditing tools, and continuous auditing techniques into audit procedures.

5. Team Management & Talent Development

• Lead, recruit, mentor, and evaluate the performance of the Internal Audit team.
• Foster a strong risk-aware culture within the bank while building local talent capacity through ongoing training in banking audits, IT/cybersecurity audits, and risk assessment.

1. Education & Professional Certifications

• Bachelor’s Degree: Accounting, Finance, Economics, Business Administration, or related discipline.
• Master’s Degree: MBA or Finance-related qualification preferred.
• Certifications (Must possess at least one): Certified Internal Auditor (CIA) or Certified Public Accountant (CPA) / ACCA

1. Professional Experience

• Overall Experience: Minimum 10–12 years in banking, financial services, or Big 4 auditing firms.
• Leadership Experience: Minimum 5 years in a senior audit managerial role within a commercial bank or financial institution.
• Regulatory Knowledge: Deep working knowledge of Cambodian banking laws, NBC Prakas, CAFIU AML/CFT regulations, and CIFRS accounting standards.
• NBC Approval: Must meet NBC's "Fit & Proper" criteria for executive appointments.