Role overview

• The Internal Audit & Investigation Manager is responsible for overseeing the organization’s internal audit program and leading investigations into potential fraud, misconduct, or policy violations.
• This role ensures that financial, operational, and compliance controls are effectively designed and implemented, supporting the integrity, efficiency, and transparency of business operations.

Key Responsibilities:

• Develop and implement a risk-based internal audit plan focused on distribution network operations, asset management, and financial integrity.
• Conduct audits of technical operations, maintenance activities, billing accuracy, and procurement processes.
• Lead investigations into fraud, theft of electricity, employee misconduct, or breaches of company policy.
• Evaluate the adequacy and effectiveness of internal controls, risk management practices, and governance systems.
• Prepare comprehensive audit and investigation reports with actionable recommendations.
• Liaise with Executive management, Regulators, and External Auditors to ensure compliance with Industry and Statutory requirements.
• Promote ethical conduct, transparency, and continuous improvement across all business units.
• The role also involves coordinating with other relevant stakeholders such as Legal, Regulatory and External auditors to strengthen governance and risk management frameworks.

Qualifications & Experience:

• Minimum of a Bachelor’s Degree or its equivalent in relevant fields such as: Accounting, Finance, Economics, Business Administration, Electrical Engineering or any related field
• Must be accredited by at least one of these professional bodies.i.e. Institute of Chartered Accountants of Nigeria (ICAN); Association of Chartered Certified Accountants; Certified Internal Auditor (CIA).
• At least 10 years post NYSC working experience.
• Experience in utilities or energy sector auditing, preferably in electricity distribution or transmission.
• Strong understanding of regulatory frameworks, operational risk, and asset management in power utilities.
• Must have a deep understanding of auditing standards, corporate ethics, and regulatory compliance.
• Excellent analytical, investigative, and reporting skills.

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