Requirements

i) B.Sc. in Accounting, Finance, Economics, Business Administration, or related discipline from a recognised institution.

ii) Professional certification is mandatory: ACA or ACCA (qualified or finalist), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), or Certified Internal Controls Auditor (CICA), Certified Information Systems Auditor (CISA).

iii) Additional certifications in AML/CFT, risk management (e.g. CRMA), data analytics, or financial crime compliance are desirable.

Experience:

i) Minimum of 4 to 6 years of progressive, hands-on experience in internal control, internal audit, risk management, or a closely related function within a bank, finance company, fintech, or other regulated financial services institution.

Internal Control Framework Execution & Ownership

i) Revise and implement a comprehensive internal control framework covering all key operational, financial, and compliance risk domains across Credit Direct.

ii) Develop and institutionalise the internal control charter, policy suite, testing methodology, and standards in alignment with CBN regulatory expectations and global best practice (e.g. COSO 2013).

iii) Define and maintain the risk and control matrix (RCM) across all business processes, ensuring each identified risk is mapped to an appropriate and tested control.

Risk-Based Controls Testing & Assurance

i) Develop and execute a risk-based internal controls testing plan and programme on a quarterly and annual basis, prioritizing high-risk processes, products, and operational areas.

ii) Perform end-to-end walkthroughs of business processes to assess design adequacy and operating effectiveness of controls.

iii) Conduct transaction testing, reconciliation reviews, and sample-based testing across financial reporting, loan operations, collections, treasury, and customer onboarding processes.

Financial & Operational Controls Oversight

i) Review and assess the adequacy of controls over financial reporting processes, including the completeness, accuracy, and timeliness of financial data and period-end close activities.

ii) Monitor controls over credit origination, loan disbursement, repayment processing, and portfolio management workflows to identify unauthorised or irregular transactions.

iii) Review segregation of duties configurations across systems and processes, flagging and resolving conflicts that create fraud or error risk.

Regulatory & Compliance Interface

i) Ensure the internal control framework and testing programme is aligned with CBN regulatory requirements for finance companies, including prudential guidelines and the CBN Consumer Protection Framework.

ii) Support the organisation's readiness for external regulatory examinations by maintaining a well-documented controls environment and clean audit trails.

iii) Coordinate with the Legal, Compliance & Governance function to ensure controls adequately address AML/CFT obligations, NDPR/NDPA data protection requirements, and other applicable regulatory mandates.