Internal Auditor

Title: Senior Internal Auditor

Location: Chennai, India

Travel Frequency: 30% - 40% (International travel to manufacturing bases in the US, Germany, or other subsidiaries as project required)

职位：资深内审师

工作地点：印度 ，金奈

出差频率：30% - 40%（根据项目需要，需前往美国、德国或其他子公司的生产基地进行国际出差）

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。