Manager - Internal Controls

Internal Financial Controls (IFC) & ICFR

• Own the IFC/ICFR framework by maintaining process narratives, Risk & Control Matrices (RCMs) and entity-level controls for all key processes (procure-to-pay, order-to-cash, inventory, payroll, fixed assets, treasury, financial reporting).
• Plan and perform periodic design and operating-effectiveness testing of key controls, document test results and report deficiencies with root cause and remediation plans.
• Coordinate management testing and support the statutory auditors' IFC review, ensuring timely closure with no material weaknesses.

SOPs, Policies & Process Improvement

• Draft, review and update Standard Operating Procedures and company policies (including Delegation of Authority and approval matrices) in consultation with process owners, and maintain document control, versioning and approvals.
• Conduct process walkthroughs across HO, stores and warehouses to identify control gaps, inefficiencies and duplication, and recommend practical improvements.
• Review new processes, systems and business initiatives (e.g., new store formats, integrations, omnichannel processes) to embed controls at the design stage.

Internal Audit Coordination & Action Tracking

• Act as the single point of coordination with the outsourced internal auditors: help finalise the risk-based annual audit plan, facilitate data and access, and review draft observations with process owners.
• Track management action plans for internal, statutory and other audit observations, follow up with owners and validate closure with evidence.
• Prepare audit status and control-health reports for the Lead, CFO and Audit Committee.

• Drive adoption of AI-enabled audits, continuous automated control monitoring (CACM) and audit automation to identify exceptions, emerging risks and control gaps proactively.
• Build comprehensive understanding of key risks, controls, audit matters and governance requirements.

Risk Management & Governance

• Support the Enterprise Risk Management framework: maintain the risk register, coordinate risk assessments with functions and track mitigation plans for the Risk Management Committee.
• Prepare presentations, MIS and supporting papers on internal controls and risk for Audit Committee and Risk Management Committee meetings.
• Support governance mechanisms such as the whistle-blower/vigil mechanism, code of conduct compliance and related party transaction review, in coordination with Secretarial and Legal.

Continuous Controls Monitoring & Analytics

• Build data-driven exception reports and dashboards (e.g., duplicate payments, vendor master changes, SoD conflicts, inventory variances, store cash differences) using ERP data and analytics tools.
• Review SAP/ERP user access, segregation of duties and IT general controls with the IT team.
• Conduct special reviews and investigations assigned by the Lead, including fraud-risk and shrinkage-related reviews, and recommend corrective actions.

Stakeholder Management

• Work closely with Finance, Accounts, Merchandising, Supply Chain, Store Operations, HR and IT so that controls are practical, understood and followed.
• Conduct awareness sessions and trainings for process owners on SOPs, controls and compliance expectations.

Gradually take ownership of Audit Committee, major risk reviews, investigations and strategic control improvement initiatives