Job Description

Position Overview:

• To lead the establishment and oversight of the Internal Audit function at KCH Dubai, ensuring the independence of the function while reporting directly to the Audit & Risk Committee and managing outsourced delivery to ensure effective and consistent execution. The role is responsible for designing and implementing a structured, ARC-aligned assurance approach across operational, financial, and support functions – aligned to enterprise risks, governance objectives, and healthcare sector best practices.
• It plays a critical role in strengthening assurance coverage, improving control maturity, and embedding consistent practices across the organization. The role also supports assurance over controls that underpin regulatory readiness. The Internal Audit Manager serves as a key link between KCH Leadership and the ARC, ensuring transparency, accountability, and alignment between operational realities and board-level oversight.

Strategic Roles and Responsibilities:

• Lead the setup and institutionalization of the Internal Audit function at KCH, including defining the audit universe & key risk areas, establishing foundational processes, and aligning the function’s scope and operating model with organizational needs and ARC expectations.
• Develop and prioritize the annual risk-based internal audit plan in coordination with the outsourced provider, ARC, and guided by the enterprise risk register and regulatory expectations.
• Serve as the Internal Audit focal point for the ARC, ensuring visibility over assurance coverage, audit findings, and the status of key risk and control issues – including periodic updates on major projects or initiatives impacting the internal control environment.
• Shape and evolve KCH’s internal audit strategy and roadmap, ensuring alignment with UAE healthcare regulations, internal governance expectations, risk management effectiveness, and relevant industry control benchmarks.
• Monitor cross-functional control themes and recurring risk exposures, and work with process owners and leadership to drive sustainable remediation – escalating critical issues as needed to ARC.
• Foster a culture of cross-functional control ownership by engaging function heads to embed risk awareness, clarify accountability, and align business practices with internal governance expectations through proactive dialogue and advisory support.
• Position Internal Audit as a strategic contributor within KCH’s governance landscape, ensuring audit insights and risk-informed perspectives are integrated into decision-making at ARC and relevant management forums to strengthen control accountability and oversight quality.

Functional Roles and Responsibilities:

• Oversee the planning, execution, and reporting of internal audit engagements performed by the outsourced partner, ensuring alignment with the approved audit plan, risk priorities, and professional standards.
• Assess the adequacy and effectiveness of internal controls across operational, financial, (e.g., revenue cycle, patient billing), IT, and support functions,with a focus on control design, process integrity, and consistency of execution.
• Actively engage in the design and development of new or revised processes, systems, and policies, providing advisory input on risk and internal control requirements to ensure these are effectively embedded from the outset.
• Track and report on the implementation status of audit recommendations, engaging directly with action owners to drive timely, sustainable closure of high-risk or recurring control issues.
• Perform ongoing reviews of key financial controls and assess the adequacy of financial information and transaction recording, ensuring alignment with applicable standards, policies, and reporting expectations, and provide thematic insights to ARC to support oversight, timely remediation, and improved accountability.
• Collaborate with financial, operational, , and IT functions to strengthen internal control practices and ensure consistent application of key controls across end-to-end processes, including operational areas such as Revenue Cycle Management.
• Coordinate effectively and in a timely manner with external auditors to align scope, exchange insights, and avoid duplication of effort, thereby enhancing the overall efficiency and coverage of assurance over the control environment.
• Provide proactive, risk-based advisory input on key hospital initiatives, policy development, and control remediation efforts, ensuring internal audit adds value beyond assurance delivery.
• Lead and manage discreet reviews or investigations involving suspected control failures, fraud, or non-compliance, while maintaining independence, confidentiality, and adherence to ethical and professional standards.
• Contribute to enterprise risk management activities, including periodic review of the risk register, validation of control ownership, and support for mitigation tracking and challenge.
• Coordinate internal audit-related readiness efforts for regulatory inspections and external reviews, ensuring that key control documentation, past audit observations, and risk mitigation actions are properly prepared, validated, and available as needed during the review process.

Education/Certification and Continued Education:

• CA / ACCA / CPA or Postgraduate in Accounting / Finance / Management
• Certified Internal Auditor (CIA) designation is a required
• CISA will be an advantage
• Strong knowledge of internal audit principles, risk management and control frameworks (e.g., COSO)
• Additional certifications in governance, compliance, or healthcare quality (e.g., CPHQ, CHIAP, GRCP) – an advantage

Years of Experience:

• Minimum 9 years of internal audit or risk assurance experience, with at least 3–5 years in a healthcare internal audit environment – experience within a full-service healthcare provider
• Abreast of UAE healthcare regulations, current healthcare audit trends and best practices
• Experience in assessing operational, financial, hospital processes
• Proven ability to lead or oversee outsourced/co-sourced audit models, ensuring delivery quality and alignment with internal governance expectations
• Experience engaging directly with Audit & Risk Committees or equivalent board structures, including preparing and presenting risk-focused audit updates
• Experience in developing and maintaining risk registers and audit dashboards
• Demonstrated ability in supporting corporate governance initiatives and board reporting
• Strong track record of delivering audit insights that result in measurable improvements to internal control maturity, risk mitigation, and management ownership