The Water Authority of Fiji is a corporate body established under the Water Authority of Fiji Act 2007 to make provision for the effective management and administration of the Water and the wastewater systems.
We are responsible for providing access to quality drinking water and wastewater services to over 159,000 and 33,540 residential and non-residential metered customers in the urban areas of Fiji and also setting up water supply systems in rural areas.
The Internal Auditor provides independent and objective assurance and advisory services that add value and improve the effectiveness of the Water Authority of Fiji’s (WAFs) governance, risk management, and internal control systems.
The position supports the achievement of organisational objectives by evaluating financial, operational, and compliance processes; identifying control gaps and emerging risks; and recommending measures to strengthen accountability, transparency, and efficiency across all functions.
All activities are performed in accordance with the International Professional Practices Framework (IPPF), the IIA Code of Ethics, WAFs Internal Audit Manual and IARC&I Charter, ensuring the integrity, independence, and professionalism of the internal audit function.
- Audit Planning and Execution
- Assist in developing and maintaining the risk-based Annual Audit Plan, consistent with the Internal Audit Manual, IARC&I Charter and IPPF Standards, using a structured approach to identifying auditable areas and assessing risks.
- Conduct operational, compliance, and financial audits across various business units in accordance with approved programs, Internal Audit Manual, IARC&I Charter and Industry Standards.
- Ad-hoc or special audits (not in Audit Plan) appropriately planned and executed as and when required.
- Ability to build relationships with stakeholders to better understand their business function and provide relevant insights.
- Evaluate the adequacy, efficiency, and effectiveness of internal controls, governance, and risk management processes.
- Reporting and Follow-Up
- Prepare concise, factual, and risk-focused audit and pre-audit reports that provide clear insights, highlight key issues and root causes and deliver high-quality, actionable recommendations.
- Present and discuss findings with management to confirm factual accuracy and secure commitment to remedial actions.
- Monitor and verify the implementation of audit recommendations, ensuring risk mitigation actions are completed and control gaps formally closed, with periodic status reports submitted to the Team Leader Internal Audit and Head of IARC&I in line with the Internal Audit Manual.
- Ensure all internal and external reporting obligations related to WAF’s internal audit and pre-audit functions are fully understood and executed accurately, consistently, and within required timeframes.
- Pre-Audit Function
- Conduct preventive assurance reviews of payment transactions and tenders prior to approval/disbursement, confirming authorisation, accuracy, and compliance with the Delegation of Authority, Procurement Policy, and relevant financial procedures, and verifying that all supporting documents are complete, legitimate, and aligned with approved Policy/SOP requirements.
- Identify and escalate any non-compliance, irregularities, or missing information to the Team Leader Internal Audit for timely resolution, thereby strengthening financial integrity, transparency, and accountability across the Authority.
- Undertake other pre-audit reviews as and when directed by the Chief Executive Officer, the Board, or the Head of IARC&I, subject to approved internal audit protocols
- Governance, Risk, and Compliance Assurance
- Evaluate the effectiveness of WAF’s governance, risk management, and control systems in accordance with IPPF Standards and the WAF Risk Management Framework.
- Review divisional compliance with the Finance Management Act, Procurement Policy, HR Policies, and other internal Policies and SOPs.
- Identify emerging and priority risks, assess control effectiveness, and provide advisory input to management to strengthen governance, risk management, and internal controls.
- Contribute audit insights to the development and periodic update of WAF’s Corporate Risk Register and control framework
- Advisory and Quality Assurance Support
- Undertake special reviews and management-requested audits as directed by the Head of IARC&I or CEO.
- Provide advisory input on control design, process improvement, and risk mitigation to various business units as and when required.
- Participate in the Internal Audit Quality Assurance and Improvement Program (QAIP).
- Maintain the highest standards of confidentiality, integrity, and professional objectivity throughout all audit and advisory engagements.
- Teamwork and Professional Development
- Collaborate with peers and other IARC&I functions (Risk, Compliance, and Investigation) to ensure a coordinated and consistent approach to assurance delivery.
- Supervise, coach, and support team members to enhance capability, engagement, and professional growth, identifying development opportunities and providing training where required.
- Pursue continuous professional development and actively progress toward recognised audit or accounting certifications (e.g., CIA, CPA).
- Uphold the highest standards of professionalism and the IIA Code of Ethics, demonstrating integrity, objectivity, confidentiality, and competency.
- Build trusted relationships across the business and promote the Internal Audit brand
- Carry out any other duties assigned by the Team Leader Internal Audit and/or the Head of IAR&C
- The applicant must possess a Degree in Accounting, Banking, Economics, Finance with at least three (3) year of relevant experience in the field of Internal or External Auditing, Fraud Examination and Risk Management.
- Good understanding of internal audit procedures, policies, and standards.
- Strong analytical, problem-solving, and risk assessment skills.
- Effective communication and report-writing abilities.
- Skilled in presenting audit findings to key stakeholders.
- Proficient in Microsoft Office and other relevant software.
- Able to deliver quality results within set timelines.
- Works well both independently and in a team environment.
- Demonstrates professionalism, integrity, and attention to detail.
- Builds and maintains positive working relationships.
- Committed to continuous learning and improvement.
- Holds a valid driving licence and able to travel as and when required.
Interested candidates are advised to apply online and complete the recruitment requirements on the portal. All applications should be received no later than 13th March, 2026
INCOMPLETE & LATE APPLICATIONS WILL NOT BE CONSIDERED. ONLY SHORTLISTED CANDIDATES WILL BE CONTACTED.
Audit & Executive Support
Internal Audit Risk & Compliance
