Senior Internal Auditor- Oro Beef Business

1. Job Purpose:- The Senior Audit Staff shall provide independent, objective and continuous assurance over the entire Oro Beef business cycle, from cattle procurement through identification, quarantine, feeding/fattening, veterinary management, weighing, transfer, slaughtering, carcass processing, meat inventory, by-products, export and final customer receipt/disposition. The Senior Audit Staff shall also identify control breakdowns and recurrent findings, determine root causes, recommend practical corrective measures, and monitor implementation until weaknesses are demonstrably and sustainably corrected.

The Senior Audit Staff shall be responsible for providing independent, risk-based and continuous assurance over the adequacy, effectiveness, efficiency and compliance of internal controls throughout the cattle Procurement, fattening, slaughtering, meat processing and export business. The position shall include the following duties and responsibilities:

End-to-End Internal Audit Coverage:

• Plan and conduct risk-based audits covering the complete Oro Beef business cycle from

• Audit cattle purchasing, supplier management, receiving, identification, tagging, quarantine, veterinary inspection, feeding, fattening, weighing, transfer, slaughtering, carcass handling, meat processing, cold storage, inventory, sales and export activities.
• Evaluate whether controls are properly designed, implemented and operating effectively.
• Develop and periodically update audit programs, checklists and control matrices for each stage of the business process.
• Identify control gaps, duplication, weaknesses and opportunities for process improvement.

• Establish audit assurance that each cattle purchased can be traced throughout its entire lifecycle.
• Reconcile cattle purchased, opening balance, additions, transfers, mortality, slaughter and closing cattle balance.
• Verify that each animal has a unique identification number and adequate supporting records.
• Trace cattle from procurement and initial weight through fattening, pre-slaughter weight, slaughter, carcass, meat production, inventory, export/sale and final revenue.
• Investigate any unexplained break in the cattle-to-cash chain.
• Verify that cattle, production and revenue records are consistent across operational, inventory, ERP and accounting systems.

• Independently review controls over cattle weighing at procurement, fattening, transfer and pre-slaughter stages.
• Verify calibration and reliability of weighing scales.
• Review weight tickets, weighing records and system-generated data.
• Reconcile purchase weight, periodic weight, pre-slaughter weight, carcass weight, meat output and export weight.
• Identify abnormal weight movements, unusual weight increases/decreases and possible manipulation.
• Investigate significant quantity and weight variances and ensure appropriate accountability.

• Review controls over feed procurement, receipt, storage, issuance, consumption and inventory.
• Reconcile feed purchased, feed issued, feed consumed and closing feed inventory.
• Analyze feed consumption against the number and weight of cattle.
• Evaluate Average Daily Gain (ADG), Feed Conversion Ratio (FCR) and other relevant performance indicators.
• Compare actual weight gain with approved targets and investigate abnormal performance.
• Assess feed wastage, potential diversion, theft and inefficient utilization.
• Evaluate the overall economic efficiency and profitability of the cattle fattening operation.
• ures and controls over newly acquired cattle.
• Verify veterinary inspection, health status, vaccination, treatment and disease-control records.
• Review controls over veterinary medicines and their usage.
• Verify that cattle meet required health conditions before slaughter.
• Review compliance with applicable veterinary, food safety and export health requirements.
• Identify risks arising from inadequate veterinary documentation, disease, contamination or non-compliance.

• Reconcile cattle authorized for slaughter with cattle actually slaughtered.
• Verify animal identification and pre-slaughter weight.
• Reconcile slaughter records with carcass production records.
• Review carcass weighing and identification controls.
• Calculate and analyze dressing percentage.
• Compare actual dressing percentage and slaughter yield with approved company/industry standards.
• Investigate abnormal carcass yield, excessive losses and unexplained differences.
• Verify that carcasses are properly transferred to processing and inventory.

• Review controls over meat cutting, processing, packaging and production.
• Reconcile carcass weight to saleable meat, offal, by-products, waste and condemned materials.
• Analyze processing yield and production losses.
• Verify appropriate recording and safeguarding of edible offal and other saleable by-products.
• Review authorization and documentation for condemned products and waste disposal.
• Identify possible diversion, theft or unrecorded sales of meat, offal and by-products.

• Review and verify all reported cattle deaths.
• Ensure every mortality has an animal ID, date, location, veterinary cause, supporting evidence, disposal method, authorization and accounting treatment.
• Conduct physical verification where necessary.
• Analyze mortality trends by location, period, supplier, cattle batch and responsible function.
• Investigate unexplained mortality, missing cattle, delayed reporting and unusual mortality patterns.
• Verify that dead, condemned or disposed cattle are properly removed from the cattle register and accounted for financially.

• Audit quarantine procedures and controls over newly acquired cattle.
• Verify veterinary inspection, health status, vaccination, treatment and disease-control records.
• Review controls over veterinary medicines and their usage.
• Verify that cattle meet required health conditions before slaughter.
• Review compliance with applicable veterinary, food safety and export health requirements.
• Identify risks arising from inadequate veterinary documentation, disease, contamination or non-compliance.

• Reconcile cattle authorized for slaughter with cattle actually slaughtered.
• Verify animal identification and pre-slaughter weight.
• Reconcile slaughter records with carcass production records.
• Review carcass weighing and identification controls.
• Calculate and analyze dressing percentage.
• Compare actual dressing percentage and slaughter yield with approved company/industry standards.
• Investigate abnormal carcass yield, excessive losses and unexplained differences.
• Verify that carcasses are properly transferred to processing and inventory.

• Review controls over meat cutting, processing, packaging and production.
• Reconcile carcass weight to saleable meat, offal, by-products, waste and condemned materials.
• Analyze processing yield and production losses.
• Verify appropriate recording and safeguarding of edible offal and other saleable by-products.
• Review authorization and documentation for condemned products and waste disposal.
• Identify possible diversion, theft or unrecorded sales of meat, offal and by-products.

• Conduct periodic physical verification of meat inventory.
• Reconcile physical quantities with ERP/system balances and accounting records.
• Review inventory receipts, production additions, transfers, sales, exports, returns, waste and closing balances.
• Review batch/lot identification and product traceability.
• Assess cold-room security, access controls and stock handling.
• Investigate shortages, overages, expired/damaged products and unexplained inventory losses.
• Ensure inventory adjustments are properly authorized and supported.

• Review the complete meat export process from customer order through shipment and collection.
• Verify veterinary certificates, sanitary/health documentation, quality requirements, customs documentation and destination-market requirements.
• Reconcile export quantities and weights to production and inventory records.
• Review export invoices, shipping documents and customer receipts.
• Identify risks of shipment rejection, product destruction, customer claims, penalties and revenue loss.
• Conduct root-cause analysis of rejected or delayed shipments and monitor corrective action.

• Continuously assess fraud risks throughout the Oro Beef business cycle.
• Identify potential cattle substitution, ghost cattle, false purchases, inflated purchase prices, weight manipulation, feed diversion, false mortality, meat theft, offal/by-product diversion, unauthorized disposal and unrecorded sales.
• Use data analytics and exception reporting to identify unusual patterns and transactions.
• Conduct or support fraud investigations when authorized.
• Quantify potential financial losses and identify control failures contributing to fraud.
• Recommend preventive and detective controls to reduce recurrence.
• Continuous Auditing & Data Analytics:
• Develop continuous audit procedures for high-risk Oro Beef transactions and activities.
• Analyze ERP/Odoo and operational data for unusual transactions and control exceptions.
• Develop exception reports covering:
• • Unidentified cattle;
  • Duplicate animal IDs;
  • Abnormal weight changes;
  • Excessive mortality;
  • Abnormal feed consumption;
  • Low weight gain;
  • Abnormal dressing percentage;
  • Unusual slaughter yields;
  • • Meat inventory variances;
    • Unusual waste;
    • Export quantity discrepancies.
  • Escalate significant exceptions for management investigation and corrective action.

• Evaluate compliance with approved company policies, procedures, delegated authorities and segregation-of-duties requirements.
• Identify unauthorized transactions and activities outside approved limits.
• Assess whether key controls are properly documented and consistently applied.
• Recommend improvements to strengthen authorization, verification, reconciliation, safeguarding and accountability controls.
• Promote preventive controls through system configuration, workflow approvals and appropriate segregation of duties.

• Prepare audit findings based on sufficient and appropriate evidence.
• Clearly document Condition, Criteria, Cause, Effect, Risk and Recommendation.
• Quantify financial and operational impacts wherever possible.
• Identify the responsible function/person for each significant control failure.
• Develop practical, cost-effective and implementable recommendations.
• Distinguish between immediate corrective actions and long-term preventive controls.

• Maintain a comprehensive follow-up register for all Oro Beef audit findings.
• Monitor management action plans, responsible persons and agreed deadlines.
• Obtain documentary and physical evidence supporting implementation.
• Verify whether corrective actions are actually operating effectively.
• Give particular attention to recurrent, overdue and high-risk findings.
• Escalate unresolved significant findings to the Head of Internal Audit and Audit Committee.
• Confirm closure only when the control weakness has been effectively and sustainably corrected.
• In addition, he/she is expected to Perform other duties assigned by the immediate supervisor.
• Overall Assurance Responsibility: