POSITION SPECIFICATION

ROLE : Group Internal Auditor

LOCATION : Ireland– Near Dublin airport preferably but other locations will be considered

OBJECTIVES

• Plans, executes and reports on audits / reviews assigned by the Group Head of Internal Audit & Compliance.

• Interprets policy and procedures and applies professional accounting, IT and auditing principles and standards to test and evaluate financial, IT, operational and risk management controls.

• Develops recommendations which have been agreed with management ensuring that the recommendations are realistic and achievable and cost effective and add value to the business.

• Build positive working relationships with Head Office and Divisional management teams to ensure mutual understanding of the role of internal audit and work with them on business process and internal control improvements.

• Communicate with key external parties such as auditors and relevant agencies.

• Performs other duties as assigned including ad hoc projects and special investigations as deemed appropriate by the Audit Committee.

CANDIDATE PROFILE

QUALIFICATIONS

• The candidate will be a qualified ACA or equivalent.

• Ideally Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Information System Auditor (CISA) or ACL Certified Data Analyst (ACDA) desirable.

EXPERIENCE

• An experienced Internal Audit professional in an international, ideally manufacturing group.

• Has operating in a Big 4 and / or a plc environment for a number of years.

• Has the ability to strike an appropriate balance between independence and common sense.

• Risk based approach.

• Familiarity with computer aided audit techniques.

• Familiarity with IT General Controls auditing.

PERSONAL QUALITIES

• Highly motivated with the ability to work on his / her own initiative.

• High level of personal and professional integrity.

• Able to influence and engage people at all levels across the Group.

• Credible, flexible, personable and team oriented.

• Strong problem solving abilities.

• Sound business judgement and an ability to be decisive.

• Clarity of thought with the ability to analyst complex business situations.

• Good negotiation skills.

• Excellent communication skills both written and oral.

• Able to work to deadlines.

REPORTS TO : Group Internal Audit manager

SCREENING PROCESS

1. Phone interview with the Group Head of Internal Audit & Compliance

2. Phone interview with a Group Internal Audit Manager

3. Meeting with the Group Head of Internal Audit & Compliance

4. Meeting with the Group CFO

TRAVEL : Regular travel (up to 30 weeks / year) will be required to the Group’s overseas subsidiaries

(+220 manufacturing locations worldwide)

TIMESCALE : First round interviews in October 2024

POSITION SPECIFICATION

ROLE : Group Internal Auditor

LOCATION : Ireland– Near Dublin airport preferably but other locations will be considered

OBJECTIVES

• Plans, executes and reports on audits / reviews assigned by the Group Head of Internal Audit & Compliance.

• Interprets policy and procedures and applies professional accounting, IT and auditing principles and standards to test and evaluate financial, IT, operational and risk management controls.

• Develops recommendations which have been agreed with management ensuring that the recommendations are realistic and achievable and cost effective and add value to the business.

• Build positive working relationships with Head Office and Divisional management teams to ensure mutual understanding of the role of internal audit and work with them on business process and internal control improvements.

• Communicate with key external parties such as auditors and relevant agencies.

• Performs other duties as assigned including ad hoc projects and special investigations as deemed appropriate by the Audit Committee.

CANDIDATE PROFILE

QUALIFICATIONS

• The candidate will be a qualified ACA or equivalent.

• Ideally Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Information System Auditor (CISA) or ACL Certified Data Analyst (ACDA) desirable.

EXPERIENCE

• An experienced Internal Audit professional in an international, ideally manufacturing group.

• Has operating in a Big 4 and / or a plc environment for a number of years.

• Has the ability to strike an appropriate balance between independence and common sense.

• Risk based approach.

• Familiarity with computer aided audit techniques.

• Familiarity with IT General Controls auditing.

PERSONAL QUALITIES

• Highly motivated with the ability to work on his / her own initiative.

• High level of personal and professional integrity.

• Able to influence and engage people at all levels across the Group.

• Credible, flexible, personable and team oriented.

• Strong problem solving abilities.

• Sound business judgement and an ability to be decisive.

• Clarity of thought with the ability to analyst complex business situations.

• Good negotiation skills.

• Excellent communication skills both written and oral.

• Able to work to deadlines.

REPORTS TO : Group Internal Audit manager

SCREENING PROCESS

1. Phone interview with the Group Head of Internal Audit & Compliance

2. Phone interview with a Group Internal Audit Manager

3. Meeting with the Group Head of Internal Audit & Compliance

4. Meeting with the Group CFO

TRAVEL : Regular travel (up to 30 weeks / year) will be required to the Group’s overseas subsidiaries

(+220 manufacturing locations worldwide)

TIMESCALE : First round interviews in October 2024

CONFIDENTIAL

Job Title Group Internal Controls Manager Location Chertsey Head Office Reporting to Head of Financial & ESG Controls

Role Overview The Group Internal Controls Manager plays an important role in supporting the design, implementation and embedding of a robust SOX-like internal controls over financial reporting (ICFR) across Compass Group. Compass Group aims to operate a robust UK Corporate Governance Code control environment and as part of this seeks to achieve control standards aligned with US SOX over its ICFR. This role will be at the forefront of this ambition, supporting the evolution of the Group’s ICFR framework in a proportionate and scalable way. The successful candidate will bring recent, hands-on experience implementing, operating and/or auditing strong (including SOX) frameworks, and will apply this expertise to help elevate the Group’s internal control maturity across a large, decentralised global organisation. Operating as part of the Group Second Line of Defence, the role partners closely with countries, head office functions, Internal Audit and External Audit to ensure controls are appropriately designed, documented, tested, remediated and governed in line with UK Governance Code, SOX and ICFR expectations. Key Responsibilities ICFR Framework enhancement • Support the implementation and enhancement of financial controls to align with a SOX-style

ICFR framework across Compass Group. • Support the design of risk assessments, scoping methodologies, materiality thresholds and

control rationalisation. • Support the development and maintenance of Risk and Control Matrices (RACMs) aligned to

best practice (SOX standards). • Drive consistent application of best practice concepts such as key controls, Information

Produced by the Entity (IPE), IT-dependent controls, entity-level controls and management review controls (MRC).

• Document end-to-end process flows to support risk identification, control design, testing and audit requirements

Embedding Controls • Work hands-on with countries and head office functions to understand processes, facilitate

standardisation, and embed best practice (SOX style) controls into end-to-end financial processes.

• Provide expert challenge and guidance to process and control owners on design, documentation and evidence standards.

• Translate technical requirements into clear, practical guidance suitable for a decentralised operating model.

CONFIDENTIAL

• Build strong control capability across the business through training, coaching, sharing of best practice and knowledge sharing.

Testing, Deficiencies & Remediation • Perform testing of design and operating effectiveness of key controls. • Review testing performed by the business, ensuring alignment with best practice including

SOX methodology. • Assess deficiencies including severity evaluation (deficiency, significant deficiency, material

weakness). • Perform root cause analysis and support the design of robust remediation plans. • Track remediation progress and ensure timely and sustainable closure of control issues.

Audit & Governance • Act as a key UK Governance Code, SOX and ICFR liaison with internal audit and external

audit. • Contribute to bi-annual controls compliance reporting & review. • Support governance and controls reporting to key stakeholders.

Skills & experience • Recent, hands-on experience implementing, operating and/or auditing SOX 404 internal

controls. • Strong working knowledge of UK Governance Code and SOX methodologies including

scoping, risk assessment, key control identification, IPE, sampling, testing and remediation. • Experience working with external auditors on controls audits or readiness programmes. • Strong understanding of core financial processes (Record to Report, Order to Cash, Procure

to Pay, Hire to Retire). • Strong stakeholder management skills with the ability to influence and challenge

stakeholders. • Pragmatic mindset with the ability to apply rigour proportionately. • Professionally qualified accountant (ACA, ACCA, CIMA or equivalent). • Background in SOX compliance, Internal Audit, External Audit or Risk Assurance.

What This Role Offers • Opportunity to support the enhancement of a robust UK Corporate Governance Code

control environment to achieve control standards aligned with US SOX in a FTSE 20 global organisation.

• High visibility with senior stakeholders. • Ability to help shape the Group’s ICFR framework and long-term SOX roadmap. • International exposure and strong professional development opportunities.