Audit Committee Issue Escalation Director

The mandate

The Audit Committee seeks independent advice on whether significant audit issues reach directors with the right urgency, evidence and management accountability. High volumes of extensions, changing descriptions and fragmented updates can make residual exposure harder to see even when portfolio reporting is timely.

The standing question is which unresolved issues require committee intervention now, which remain appropriately with management and what evidence would justify closure or risk acceptance. Two days a week will cover monthly pack challenge, selected issue deep dives and two calibration clinics.

The Director has no line authority, closure right, remediation ownership or power to change audit ratings. Recommendations route through the Committee Chair. Internal audit retains validation decisions; management retains action; the board determines whether residual risk requires escalation or acceptance.

The four-month term ends after the Committee operates the revised escalation lens once without adviser support. Renewal requires a separate issue. Conflicts include prior ownership of remediation or audit work under review and relationships with accountable executives; disclosure and recusal preserve independence.

What you will own

• Segment open issues by residual impact, age, recurrence, failed remediation, owner authority and decision lead time.
• Review fifteen escalated or repeatedly extended issues for original risk, root cause, current evidence and management commitment.
• Distinguish legitimate plan changes from deadline movement that leaves risk unchanged or increasing.
• Recommend escalation thresholds for access barriers, repeated failure, cross-owner dependency and unresolved risk acceptance.
• Redesign committee summaries to preserve issue history, current exposure, requested decision and accountability.
• Facilitate two calibration clinics using borderline cases to align directors, internal audit and management on escalation purpose.
• Identify issues whose apparent closure depends on temporary controls, narrowed scope or untested future action.
• Transfer the challenge lens and decision log to the secretariat for one independent committee cycle.

Candidate qualifications

• At least 18 years in internal audit, issue governance, risk assurance or Audit Committee support.
• Active Finnish authorised auditor, CPA, ACA, ACCA or equivalent recognised audit credential, with CIA advantageous.
• Evidence of escalating an issue whose age or extensions had obscured worsening residual risk.
• Strong knowledge of validation, root cause, recurrence, risk acceptance, issue aggregation and committee reporting.
• A case where you differentiated a legitimate remediation redesign from delay disguised as replanning.
• Experience advising committees without taking closure authority from internal audit or action ownership from management.
• Complete disclosure of prior issue ownership, remediation work or executive relationships relevant to review.

Working terms and boundaries

• The engagement operates two days weekly for four months, including four meetings and two clinics.
• There is no line authority, issue closure, rating change, remediation ownership or risk-acceptance delegation.
• Conflicts are refreshed before each deep dive; the Chair controls recusal and alternative review.
• Detailed reperformance and remediation design are outside the advisory appointment.
• Closure requires fifteen reviews, adopted thresholds, two clinics and one independently operated committee cycle.

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 7 October 2026. Mandate reference AUD-ADV-2026-HEL-44.