Internal Auditor

1. Internal Audit Planning & Execution

• Develop and implement a risk- based annual internal audit plan tailored to the risk profile and operational needs of the Group's business units. 
• Conduct financial, operational, compliance and IT audits across all subsidiaries. 
• Evaluate the adequacy and effectiveness of internal controls, SOPs and governance structures. 
• Perform surprise audits, stock counts, cash reviews and procurement audits. 
• Issue clear audit reports incorporating root-cause analysis, risk ratings and actionable recommendations. 
• Track implementation of audit recommendations and report progress to Management and the Audit Committee. 

2. Risk Management & Governance

• Support enterprise-wise risk identification, assessment and mitigation processes. 
• Develop, maintain and update the Group Risk Register across business units. 
• Evaluate business continuity, disaster recovery and climate related risks affecting operations. 
• Strengthen corporate governance, ethics and whistle-blowing mechanisms

3. Financial Controls & Compliance 

• Review revenue assurance processes across business units in line with IFRS and applicable tax regulations. 
• Assess cost controls, procurement integrity and supplier management practices. 
• Validate inventory management for farm inputs, harvested produce, food and beverage stock and consumables. 
• Ensure compliance with:

             Tax and statutory regulations

             Environmental standards

             Food safety and hospitality licensing requirements. (where applicable)

             Investor or financing covenants (where applicable)

4. Fraud Prevention & Investigations

• Design and test anti-fraud controls and monitoring mechanisms. 
• Investigate suspected fraud, theft, revenue leakage or policy violations
• Coordinate with Legal, HR and external investigators where required. 
• Recommend disciplinary action and control remediation measures. 

5. Process Improvement & Advisory 

• Provide value adding recommendations to improve operational efficiency, agricultural yield management, guest experience controls and cost optimisations. 
• Participate in system implementations, ERP/POS upgrades and digital initiatives as an independent assurance advisor. 
• Promote internal control awareness and training across operational team.