Board Director for Country Finance Controls

Examine the control where work occurs

Ask how purchasing, billing, payroll and cash processes operate in practice, particularly where local systems differ from the group standard. Review evidence on reconciliations, access, segregation of responsibilities and the handling of exceptions. A policy issued centrally should not be treated as proof that a control exists locally.

Consider the interaction between local requirements and group expectations. Seek qualified advice where legal, tax or accounting obligations differ, and ensure management makes those differences visible. Challenge informal adaptations that have no accountable owner or documented rationale.

Use assurance to change outcomes

Review recurring findings and assess whether remediation addresses their causes. Staff turnover, inadequate systems or unrealistic deadlines may require a different response from additional training. Ask whether finance leaders have the authority and resources needed to challenge commercial pressure appropriately.

The director should contribute to decisions on finance capability and control investment, with attention to proportionality. Strong controls must support ordinary operations rather than depend on an exceptional individual compensating for weak design. Significant unresolved exposure should be escalated through the board's agreed processes.

Selection evidence

Applicants should demonstrate senior country or regional finance leadership within a complex enterprise, together with board readiness and financial literacy. They must describe a control weakness they identified through operating evidence and the changes that made correction sustainable. Experience collaborating with central finance and independent assurance is valuable.

Expected contribution

The board should receive a clearer picture of where local controls are dependable and where management relies on workarounds. Success means better-targeted remediation, fewer repeated findings and more credible local accountability. Appointment and committee responsibilities are subject to the actual governance requirements and independence assessment. The director's value lies in informed challenge and oversight, not personal involvement in closing individual control actions.