Chief Internal Auditor

Job Title: Chief Internal Auditor

Job Level: Senior Management

Chief Internal Auditor at Domeo Resources International

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Sep 18, 2026, 11:12 AM

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Domeo Resources International (DRI) is a prolific organisation which proffers HR and Management Consultancy solutions premised on excellence and innovation. DRI analyses various organisational problems, develops improvement plans, deploys those plans and monitors the plans to ensure improved organisational performance.

We are recruiting to fill the position below:

Location: Aba, Abia

Employment Type: Full-time

Department: Internal Audit

Reports To: General Manager / Board or Management Committee

Job Summary

We are seeking an experienced, independent, and highly analytical Chief Internal Auditor to lead the hotel’s internal audit function and provide objective assurance on financial, operational, and internal control processes.

The Chief Internal Auditor will be responsible for reviewing the effectiveness of financial and operational controls, safeguarding hotel assets, identifying financial and operational risks, detecting irregularities, and ensuring compliance with approved policies and procedures.

The role will cover key hotel operations including revenue, cash management, procurement, inventory, payroll, Food & Beverage, Front Office, stores, fixed assets, and general administration.

The successful candidate will work closely with management while maintaining sufficient independence to objectively review and report on the hotel’s operations and control environment.

Key Responsibilities

• Internal Audit Planning & Leadership:
• Ensure audit activities are conducted objectively, professionally, and in accordance with approved procedures.
• Develop and implement a risk-based internal audit programme for the hotel.
• Lead and supervise the internal audit function and audit activities.
• Conduct periodic reviews of financial, operational, and administrative processes.
• Identify key business and operational risks and recommend appropriate controls.
• Financial & Revenue Audit:
• Audit daily revenue reports from the Front Office, POS, PMS, restaurant, bar, and other revenue centres.
• Review discounts, complimentary services, refunds, voids, allowances, and adjustments for proper authorization.
• Perform revenue reconciliations between PMS, POS, cash collections, bank settlements, and accounting records.
• Verify that all sales are properly recorded and accounted for.
• Review daily hotel revenue generated from rooms, Food & Beverage, events, banquets, and other income streams.
• Investigate unexplained revenue variances and report findings to management.
• Cash & Banking Controls:
• Verify cashiers’ reports and identify shortages, overages, or irregular transactions.
• Review bank reconciliations and investigate unusual or outstanding items.
• Assess the effectiveness of cash-handling and cash-security procedures.
• Conduct surprise cash counts where necessary.
• Review daily cash collections, deposits, cash counts, and banking records.
• Procurement & Expenditure Audit:
• Review purchasing activities to ensure compliance with approved procurement procedures.
• Examine purchase requisitions, purchase orders, quotations, invoices, delivery notes, and payment documentation.
• Assess expenditure controls and identify opportunities to reduce unnecessary costs and losses.
• Review supplier transactions for unusual pricing, duplicate payments, conflicts of interest, or other irregularities.
• Verify that purchases are properly authorized and supported by appropriate documentation.
• Inventory & Stores Audit:
• Recommend improvements to stores and inventory management procedures.
• Review stock receipts, issues, transfers, adjustments, and wastage.
• Review controls over high-value and sensitive items.
• Conduct periodic and surprise audits of food, beverages, housekeeping supplies, engineering materials, and general hotel inventory.
• Reconcile physical stock counts with inventory records.
• Investigate stock variances, shortages, excessive wastage, and unexplained losses.
• Food & Beverage Audit:
• Review portion control, wastage, complimentary items, discounts, and staff meals.
• Review restaurant, bar, banquet, room service, and other Food & Beverage transactions.
• Verify food and beverage sales against POS records and stock consumption.
• Investigate unusual variances between purchases, consumption, production, and sales.
• Conduct periodic checks on beverage and kitchen inventory.
• Payroll & Staff Cost Audit:
• Verify new employees, resignations, promotions, salary adjustments, allowances, overtime, and deductions.
• Review payroll records to ensure payments are made only to authorized employees.
• Reconcile payroll records with approved staff lists and attendance records.
• Review controls over staff advances, loans, and other employee-related payments.
• Identify duplicate, inactive, unauthorized, or unusual payroll entries.
• Asset Protection & Fixed Asset Audit:
• Recommend measures to reduce theft, misuse, damage, and loss of hotel assets.
• Ensure disposals and transfers are properly authorized and documented.
• Review asset registers and investigate missing, damaged, or unrecorded assets.
• Conduct periodic physical verification of fixed assets.
• Review controls over hotel property, equipment, furniture, vehicles, and other fixed assets.
• Compliance & Policy Review:
• Assess compliance with hotel policies, financial procedures, approval limits, and operating standards.
• Keep management informed of significant compliance and control risks.
• Review compliance with applicable statutory and regulatory requirements.
• Identify control weaknesses and instances of non-compliance.
• Recommend corrective actions and monitor implementation.
• Fraud & Irregularity Investigation:
• Maintain confidentiality throughout investigations.
• Investigate suspected fraud, theft, financial irregularities, unauthorized transactions, and control breaches when assigned.
• Prepare clear investigation reports and communicate significant findings to authorized management.
• Review supporting documentation and relevant transaction records.
• Analyze available CCTV, POS, PMS, accounting, inventory, and other records where appropriate and authorized.
• Internal Control Improvement:
• Recommend practical measures to strengthen controls and improve operational efficiency.
• Identify control gaps, weaknesses, duplication of processes, and potential areas of financial leakage.
• Follow up on previously identified audit issues to confirm that corrective actions have been implemented.
• Evaluate the adequacy and effectiveness of existing internal controls.
• Audit Reporting & Management Advisory:
• Present significant audit findings and recommendations to the General Manager and relevant management personnel.
• Highlight material risks, control weaknesses, financial exposures, and areas requiring immediate attention.
• Prepare clear, accurate, and timely internal audit reports.
• Maintain proper audit working papers and supporting documentation.
• Provide advisory input on new processes, systems, policies, and business initiatives where appropriate without compromising audit independence.
• Qualifications &

Experience

Demonstrable

preparing audit reports and presenting findings to senior management.

Previous

in a hotel, hospitality group, restaurant, corporate organization, or similar environment is an advantage.

Good knowledge of Nigerian tax, statutory, regulatory, and financial control requirements.

Strong knowledge of accounting principles, internal controls, audit procedures, and financial reporting.

with accounting software, hotel PMS, POS systems, and Microsoft Excel.

4–7years of relevant

in internal audit, external audit, financial control, or risk management.

Professional accounting or internal audit qualification such as ACA, ACCA, ANAN, CIA, or equivalent is strongly preferred.

auditing hotel revenue, cash, inventory, procurement, payroll, and operational processes is highly desirable.

Bachelor’s degree or HND in Accounting, Finance, Economics, Business Administration, or a related discipline.

Required Skills & Competencies:

Excellent knowledge of Microsoft Excel and accounting systems.

Excellent communication and interpersonal skills.

Familiarity with hotel PMS and POS systems.

Ability to maintain confidentiality.

Strong knowledge of inventory, procurement, payroll, and cash controls.

Strong report-writing and presentation skills.

Good knowledge of audit methodologies and risk-based auditing.

Strong knowledge of internal auditing and internal control systems.

Ability to identify financial leakages and control weaknesses.

Strong leadership and team-management skills.

Strong problem-solving and decision-making abilities.

Excellent attention to detail.

Excellent accounting and financial analysis skills.

Strong understanding of hotel revenue and operational controls.

Strong analytical and investigative skills.

Ability to work independently and objectively.

Personal Attributes:

Calm and composed under pressure.

Professional in appearance and conduct.

Good judgement and sound reasoning.

Assertive when addressing control weaknesses.

Independent and objective.

Strongly observant.

Responsible and disciplined.

Ethical and principled.

Analytical and detail-oriented.

Honest and highly trustworthy.

Able to challenge irregular practices respectfully and constructively.

Firm but professional.

Discreet and confidential.

Thorough and methodical.

How to Apply

Interested and qualified candidates should forward their CV detailing their qualifications, professional certifications, and relevant

to:

recruitment@domeoresources.org

using "Chief Internal Auditor - Aba" as the subject of the email.

Note:

Only shortlisted candidates will be contacted.

Application

Deadline:

25th September, 2026.

View all Jobs in Nigeria

Aba and 1 other location

Aba

,

Abia State