Senior Internal Auditor

Job Description

1. Supply Chain & Procurement Cost Audit (Cost Reduction Core)

• Procurement Pricing Audit: Conduct deep-dive audits on the procurement channels, bidding compliance, and pricing fairness of core components (such as steel, hydraulic parts, and engines) across bases in India, the US, and Germany.
• Supplier Management Audit: Evaluate supplier admission, performance appraisal, and elimination mechanisms; identify potential conflict of interest or overpriced procurement to uncover supply chain cost-saving opportunities.

1. 供应链与采购成本审计 成本削减核心

采购定价审计 对印度 美国和德国各基地的核心零部件 如钢材 液压件和发动机 的采购渠道 招标合规性及定价公平性进行深入审计

供应商管理审计 评估供应商准入 绩效考核及淘汰机制 识别潜在的利益冲突或价格虚高的采购情况 以发掘供应链中的成本节约机会

2. Lean Manufacturing & Operational Efficiency Audit (Efficiency Enhancement Core)

• Shop Floor & Production Audit: Go deep into the workshops to audit capacity utilization, equipment OEE (Overall Equipment Effectiveness), scrap rates, and the authenticity of piece-rate wages in India and other factories to identify "hidden waste" in manufacturing.
• Inventory & Logistics Audit: Audit slow-moving inventory, long-cycle work-in-progress (WIP), international logistics, and customs clearance costs to drive inventory turnover and optimize logistics expenses.

2. 精益制造与运营效率审计 效率提升核心

车间与生产审计 深入车间 对产能利用率 设备OEE 设备综合效率 废品率以及印度及其他工厂的计件工资真实性进行审计 以识别制造过程中的"隐性浪费"

库存与物流审计 对滞销库存 周期较长的在制品 WIP 国际物流及清关成本进行审计 以提升库存周转率并优化物流成本

3. Overseas Core Risk Management (Risk Control Core)

• Geopolitical & Market Access Risk: Closely track local trade policies (e.g., tariffs, anti-dumping, local content requirements) in India, the US, and Germany; audit the supply chain resilience and supply disruption risks of overseas production lines.
• Compliance & Legal Risk: Review labor law compliance (e.g., overtime, labor union risks), Environmental, Health and Safety (EHS) compliance, and local tax compliance across all overseas bases to prevent severe regulatory penalties.
• Anti-Fraud & Ethics Risk: Establish and broaden whistleblowing channels at overseas bases; conduct independent investigations into corruption, conflicts of interest, and unauthorized rebates in overseas procurement, sales, and construction projects.

3. 海外核心风险管理 风险控制核心

地缘政治与市场准入风险 密切跟踪印度 美国和德国的当地贸易政策 例如关税 反倾销 本地化要求 审核海外生产线的供应链韧性及供应中断风险

合规与法律风险 审查所有海外基地的劳动法合规情况 例如加班 工会风险 环境 健康与安全 EHS 合规情况以及当地税务合规情况 以防止遭受严厉的监管处罚

反欺诈与道德风险 在海外基地建立并拓宽举报渠道 针对海外采购 销售及建筑项目中的腐败 利益冲突和未经授权的回扣行为开展独立调查

4. Accounts Receivable (AR) Special Control

• Credit & Distributor Audit: Audit the credit evaluation mechanisms for large customers and distributors (especially in India); monitor overseas credit sales approval processes to mitigate risks of reckless credit extension driven by sales volume targets.
• Aging & Collection Audit: Perform regular look-through audits on AR aging reports; oversee the execution capabilities of overseas sales teams regarding collections; independently assess risks related to overdue accounts, bad debt provisions, and debt litigation to secure Group cash flow.

4. 应收账款 AR 专项管控

信用及分销商审计 审核大客户和分销商 尤其是印度地区 的信用评估机制 监督海外赊销审批流程 以降低因销售量目标而导致的鲁莽授信风险

账龄与催收审计 定期对应收账款账龄报告进行穿透式审计 监督海外销售团队在催收方面的执行能力 独立评估逾期账款 坏账准备及债务诉讼相关的风险 以确保集团现金流安全

5. Sales & Administrative Expense Control

• Sales Expense Rationality Audit: Focus on auditing the authenticity and compliance of marketing expenses, exhibition fees, key account rebates, and distributor commissions to strictly prevent fraud and cash outs through fake expenses.
• Administrative & Operating Expense Audit: Audit daily administrative expenses, travel expenses, expat benefits, and consulting fees against budget baselines to identify and compress unreasonable spending.

5. 销售与行政费用管控

销售费用合理性审计 重点审核市场营销费用 展会费用 大客户返利及分销商佣金的真实性与合规性 严格防范通过虚假费用进行的欺诈和套现行为

行政及运营费用审计 对照预算基准 对日常行政费用 差旅费 外派人员福利及咨询费进行审计 以识别并压缩不合理的支出

6. Global Cross-Base Benchmarking

• Best Practice Replication: Benchmark production efficiency, labor costs, and manufacturing overheads across factories in Germany, the US, and India; output comparative reports to drive rectification and alignment of lagging bases with advanced plants.

6. 全球跨基地基准对比

最佳实践复制 对德国 美国和印度的各工厂的生产效率 劳动力成本和制造间接费用进行基准对比 编制产出对比报告 推动落后基地向先进工厂看齐并进行整改

Job Requirements

1. Core Industry Experience

• Industry Background: Minimum of 5 years of professional experience, with at least 3 years of internal audit experience in large-scale construction equipment, automotive manufacturing, or heavy industry corporations.
• Core Expertise: Must possess extensive hands-on experience in Operational Audit, Cost Control, and Supply Chain Audit, rather than a purely financial compliance background.
• Preferred Qualifications: Familiarity with Lean Production (Lean/6 Sigma) or Industrial Engineering (IE) concepts; ability to understand factory BOMs (Bill of Materials) and manufacturing processes is a strong plus.

1. 核心行业经验

行业背景 至少5年专业工作经验 其中至少3年需在大型工程机械 汽车制造或重工业企业从事内部审计工作

核心专长 必须在运营审计 成本控制和供应链审计方面拥有丰富的实践经验 而非仅具备财务合规背景

优先条件 熟悉精益生产 精益/六西格玛 或工业工程 IE 概念 能够理解工厂物料清单 BOM 和制造流程者将优先考虑

2. International Capabilities

• Language Proficiency: English must be the primary working language (must be fully fluent in listening, speaking, reading, and writing, with the ability to communicate flawlessly).

2. 国际能力

语言能力 英语必须是主要工作语言 必须在听 说 读 写方面完全流利 并能进行无障碍沟通

3. Educational Background & Certifications

• Education: Bachelor's degree or above in Finance, Auditing, Industrial Engineering, Mechanical Manufacturing, Supply Chain Management, or related fields.
• Certifications: Holder of CIA (Certified Internal Auditor), CRMA (Certification in Risk Management Assurance), CFE (Certified Fraud Examiner), or international accounting designations (ACCA/CPA/AICPA) is highly preferred.

3. 教育背景与证书

教育背景 金融 审计 工业工程 机械制造 供应链管理或相关领域的学士学位或以上学历

证书 持有CIA 注册内部审计师 CRMA 风险管理保证认证 CFE 注册舞弊审查师 或国际会计资格证书 ACCA/CPA/AICPA 者将优先考虑

4. Technical Skills

• System Proficiency: Must be proficient in utilizing SAP (specifically PP/MM/CO modules); possess the ability to use data for cost modeling and anomaly detection.

4. 技术技能

系统熟练度 必须熟练使用SAP 特别是PP/MM/CO模块 具备利用数据进行成本建模和异常检测的能力