Job Description

Roles & Responsibilities

Position: Director of Internal Audit

Classification: Director

Reports To: Functional reporting to the Audit & Risk Committee if the BoT and Administrative to the President.

Department Profile

The Office of Internal Audit is an independent, objective assurance and advisory function. Its purpose is not to find fault it is to give AIU's leadership and Board the confidence that the institution's operations, processes, and controls are functioning as intended and are fit for the purposes the RISE Strategy demands. Where they are not, the Director identifies the gap, quantifies the risk, and recommends practical, implementable improvements. Critically, AIU's internal audit function focuses on operational and process assurance not financial audit. Financial auditing is conducted by AIU's independently appointed external auditor. The Director of Internal Audit does not duplicate that work. Instead, this role covers the institutional territory that financial auditors do not: academic process integrity, HR and procurement process compliance, IT governance, student affairs operations, research grant management, and the operational evidence that WASC accreditation requires.

Scope of Work

The Director of Internal Audit provides independent, risk-based operational assurance across all institutional functions. Using a structured annual audit plan approved by the Board Audit & Risk Committee, the Director examines whether AIU's processes, controls, and governance mechanisms are working as intended identifying risks, recommending improvements, and tracking implementation of corrective actions. The scope spans five operational domains:

• Operational Process Audit: Systematic review of institutional workflows and operating procedures from student admissions to faculty evaluation assessing whether processes are efficient, consistently followed, and producing intended outcomes.
• Governance & Compliance Audit: Assessment of whether AIU's governance structures, Board policies, and institutional policies are being implemented as written with particular focus on the policies required for WSCUC accreditation.
• Risk Management: Identification, assessment, and monitoring of institutional operational risks developing and maintaining AIU's risk register, advising the President and Board on emerging risks, and recommending mitigation measures.
• Academic & Research Integrity Audit: Process-level review of academic operations curriculum delivery, assessment practices, research grant compliance, faculty performance documentation, and accreditation evidence management to confirm that stated practices are actual practices.
• Special Investigations & Advisory: Conducting investigations into reported irregularities, process failures, or governance concerns and providing advisory support to institutional leaders on internal control design, policy development, and risk mitigation.

Key Responsibilities

Audit Planning and Annual Audit Programme

• Develop, maintain, and execute a risk-based Annual Audit Plan covering all significant institutional operational areas approved by the Board Audit & Risk Committee each November before the academic year to which it applies
• Prioritise audit engagements based on a formal, documented institutional risk assessment conducted annually ranking operational areas by likelihood and impact of material process failure or non-compliance
• Ensure the audit programme addresses the operational evidence requirements of WSCUC accreditation.
• Manage the audit calendar to ensure that all planned engagements are completed within the academic year and that findings are reported to relevant management before the next audit cycle begins
• Review and update the audit plan during the year in response to significant changes in institutional priorities, identified risks, or Board direction

Operational and Process Audit Execution

• Conduct structured operational audits of institutional processes from student application and enrolment through graduation, from faculty recruitment and evaluation through promotion, from budget request through expenditure approval assessing whether each process is documented, consistently applied, and producing intended outcomes
• Examine procurement and vendor management processes to confirm that purchases are properly authorized, competitively tendered where required, and that contracts are managed in accordance with AIU policy and Kuwait procurement regulations
• Review HR processes recruitment, contract management, performance evaluation, leave management to confirm consistent application across all departments and schools
• Audit student affairs operations admissions decisions, academic standing determinations, disciplinary processes, grievance handling to confirm that stated policies are applied equitably and consistently
• Review IT governance processes system access controls, data management, change management procedures in coordination with the CIO and providing an independent assurance layer over IT operational risk
• Prepare clear, actionable audit reports for every engagement stating the scope, the evidence examined, the findings, the risk rating, and specific recommendations shared with the relevant Dean or VP before submission to the President and Board Audit & Risk Committee

Governance and Policy Compliance

• Assess whether AIU's Policies are being operationally implemented confirming that policy commitments are happening as the policies describe
• Review the institution's compliance with Kuwait Labour Law, PUC regulatory requirements, and Kuwait data protection standards identifying any gaps between regulatory obligation and operational practice
• Evaluate the effectiveness of AIU's shared governance structures confirming that the Faculty Council has genuine operational authority in academic matters, that its decisions are recorded and implemented, and that shared governance is substantive rather than performative
• Conduct a periodic Governance Health Check an annual structured assessment of Board Committee effectiveness, Board self-evaluation process completion, and Presidential evaluation documentation reported directly to the Board Chair
• Review all institutional conflicts of interest disclosures, related-party transaction documentation, and whistleblower reports ensuring these processes are functioning and that issues raised are tracked to resolution

Desired Candidate Profile

• Education Master's degree in Accounting, Business Administration, Internal Auditing, or Public Administration is required. A professional audit or accounting qualification at a level equivalent to a master's degree may be accepted in place of an academic master's.
• Experience Minimum seven (7) years of progressive experience in internal auditing, operational auditing, or risk management with at least three (3) years at a supervisory or management level
• Demonstrated experience conducting operational and process audits not exclusively financial audits with documented experience examining institutional workflows, governance compliance, and HR and procurement processes
• Prior experience in a higher education, public sector, or comparably governed institution is a significant advantage candidates must understand the governance environment of a university, including shared governance and Board oversight
• Experience working with or reporting to a Board-level Audit Committee candidates must be comfortable preparing and presenting audit reports at governance level, in non-technical language
• Experience developing and maintaining an institutional risk register and conducting structured risk assessments
• GCC or Kuwait experience is an advantage familiarity with Kuwait Labor Law, PUC regulatory requirements, and the operating context of a private institution in Kuwait is valued
• CIA and CRMA Certifications are strongly preferred.
• Skills and Competencies Exceptional written communication audit reports are the primary product of this office; the Director must write clearly, precisely, and without jargon.
• Professional independence and objectivity the Director must maintain impartiality in all engagements, resist pressure from management to soften findings, and escalate conflicts of interest to the Board Audit & Risk Committee without hesitation
• Analytical rigor the ability to examine complex institutional processes, identify the point of control failure, distinguish symptoms from root causes, and recommend solutions that address the root cause rather than its manifestation
• Interpersonal intelligence effective internal auditing requires trust; the Director must build constructive relationships with the people being audited, positioning the audit function as a partner in improvement rather than an instrument of sanction
• Discretion and confidentiality the Director handles sensitive institutional information, whistleblower disclosures, and investigation findings; absolute discretion is non-negotiable
• Familiarity with WASC or comparable accreditation standards is a material advantage in this role