Audit Issue Validation and Closure Director

The mandate

The Director will establish a rigorous, risk-proportionate standard for validating whether audit issues are actually resolved. Closure requests can contain substantial activity evidence yet fail to show that the original risk, root cause and affected population have changed. The role will protect confidence in the issue portfolio without turning every validation into a repeat audit.

This permanent position owns closure methodology, high-risk validation, ageing analysis, recurrence insight and committee reporting. It must distinguish remediation design, implementation, sustained operation and outcome, then choose evidence appropriate to severity and the nature of the original finding.

The Director may reject closure, require additional evidence, reopen issues when claimed fixes do not address root cause and escalate overdue exposure. Management remains accountable for remediation. The validation team cannot design the fix, perform controls for owners or negotiate deadlines to improve closure statistics.

The first year will cleanse the open-issue population, recalibrate validation tiers, independently test priority closures and establish recurrence reporting. Success means fewer reopened findings, earlier escalation of weak remediation and credible committee understanding of residual exposure.

What you will own

• Define validation tiers based on issue severity, root cause, breadth, remediation complexity, elapsed time and prior recurrence.
• Reconcile the complete issue population across report, owner, due date, extension, evidence, validation and residual-risk status.
• Establish evidence standards distinguishing policy creation, implementation, operating consistency and demonstrated risk reduction.
• Validate a risk-based sample of high and medium issues using reperformance, population testing and outcome evidence as appropriate.
• Reject closure where remediation shifts the control gap, narrows the visible population or relies on temporary manual intervention.
• Introduce recurrence analytics linking reopened or related findings to common governance, capability and incentive causes.
• Escalate overdue and repeatedly extended issues through a transparent consequence and risk-acceptance route.
• Build validator capability and independence through case calibration, review standards and rotation controls.

Candidate qualifications

• At least 16 years in internal audit, issue validation or control assurance, including Director-level authority over closure decisions.
• Active German Wirtschaftsprüfer, CPA, ACA, ACCA or equivalent chartered audit credential, with CIA desirable.
• Evidence of rejecting a high-profile closure because activity did not reduce the original risk.
• Deep knowledge of root cause, remediation design, operating effectiveness, population testing, recurrence and residual risk.
• A case where a temporary manual control appeared effective but could not support sustainable closure.
• Experience resisting pressure to improve issue-ageing statistics through weaker validation or deadline negotiation.
• A record of developing validators who can apply proportionality without sacrificing professional scepticism.

Working terms and boundaries

• This continuing role has first-year gates after population reconciliation, methodology approval, priority validations and recurrence review.
• The Director owns validation and closure decisions; remediation design, implementation and management risk ownership remain excluded.
• Hybrid work includes scheduled evidence walkthroughs, committee reporting and validator-calibration sessions.
• Validation staff cannot assist materially in designing remediation they will later assess; conflicts require reassignment.
• Year-one completion requires a clean portfolio, tested closures, transparent recurrence insights and sustainable validation capacity.

Application

Applications for this mandate are received in one way only: through the India Board Terminal's application process. It is automated end to end. Your Executive Passport travels to the mandate holder in its confidential form, your answers to the three questions below are read before anything else in your file, and every stage that follows is recorded on your applications page.

There is no address to write to and no intermediary to call. The mandate holder reads what the Terminal delivers and nothing else, which is what keeps the process the same for every applicant and keeps your name out of it until you release it. Applications close on 9 October 2026. Mandate reference AUD-PER-2026-FRA-30.