Job descriptionTitle: 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) 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. 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. 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. 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. 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. 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. 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. 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). 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. 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.
