Job Summary: Carry out risk-based internal audit engagements across ERC, including audit fieldwork, walkthroughs, control testing, and sampling, and prepare high-quality working papers and draft findings, supporting Internal Audit in providing the Board, ARC, and management with independent, risk-based assurance, advice, insight, and foresight across the Expo Riyadh 2030 lifecycle. Responsibilities: Audit Planning & Preparation * Support the planning of assigned audit engagements, including understanding processes, risks, and controls in scope. * Contribute to the preparation of audit programs, risk and control matrices, and information requests. * Apply the Internal Audit Manual and audit methodology and support updates to the audit universe and risk assessment. Audit Fieldwork & Control Testing * Perform audit engagements across Operations, Projects, and Functional & IT audit areas, as assigned. * Carry out audit fieldwork, including walkthroughs, control testing and sampling. * Perform risk-based process, compliance, financial, operational and IT audits, and capital project management and contract audits, including stage-gate and pre-/post-award reviews. * Assess the design and operating effectiveness of controls against applicable control frameworks, in conformance with the IIA Standards. * Perform data-analytics-driven testing to support continuous auditing and data-analytics-driven assurance. Working Papers & Reporting * Prepare high-quality working papers and draft findings. * Document audit evidence, testing results, and conclusions in line with the IIA Standards and Internal Audit methodology. * Contribute input to audit reports, ARC reporting packs, and the annual overall conclusion on the adequacy and effectiveness of ERC’s governance, risk management and control processes. Follow-up & Quality Assurance * Perform follow-up reviews to validate that agreed management actions have been implemented. * Track and report the status of open audit actions. * Support Quality Assurance and Improvement Program (QAIP) activities. Special Reviews & Advisory * Support special reviews and investigations into suspected fraud, corruption, or misconduct, as assigned, in line with ERC’s Whistleblowing and Anti-Fraud policies. * Support advisory engagements, as assigned. * Maintain high standards of integrity, objectivity, and professional skepticism. Educational Qualifications: * Bachelor's degree in Accounting, Finance, Law, Business Administration, Engineering, Information Systems or a related field. * Master’s degree preferred. Professional Certifications Preferred: Certified Internal Auditor (CIA) preferred; candidates actively pursuing a certification will be considered. Experience: 3+ years of relevant experience in internal or external audit. Nature of Experience: * Experience in internal or external audit. * Experience carrying out audit fieldwork, including walkthroughs, control testing and sampling. * Experience preparing working papers and draft audit findings. Job Specific Skills: * Working knowledge of the IIA Standards and control frameworks. * Strong analytical and Excel skills. * High standards of integrity, objectivity, and professional skepticism. * Excellent communication and report-writing skills in English; Arabic is strongly preferred. * Ability to manage stakeholders and deliver to fixed deadlines.