Internal Controls Manager job at C-Care

Job Summary

The Internal Controls Manager is a group-level role responsible for designing, implementing, monitoring, and continuously improving the internal control framework across all C-Care Uganda entities including C-Care IHK, C-Care IMCs, C-Lab, C-Pharma, Dentcare, and any future entities. The role provides assurance that financial, operational, and compliance controls are effective, and that Standard Operating Procedures (SOPs) are current, properly observed, and aligned with group policy, IFRS, and applicable Ugandan regulatory requirements.

Job Details

1. Internal Controls Framework

Design, maintain, and regularly update the group-wide internal controls framework covering financial reporting, operational processes, and compliance obligations.

Conduct periodic risk assessments to identify control gaps and emerging risks across all business units; present findings with recommended remediation plans to the CFO.

Establish and enforce a controls self-assessment programme, working with BU Financial Managers to complete quarterly control evaluations.

Monitor management's implementation of agreed remediation actions and report progress to the CFO and CEO as required

2. Audit – Planning & Execution

Develop and manage an annual audit calendar aligned with all documented controls SOPs and the Finance Audits and Reviews Policy, covering both BU-level monthly audits and corporate-office quarterly audits.

Lead or directly execute internal audits of key financial cycles including, but not limited to:

Billing audits to cover integrity, claims submission, and revenue recognition

Accounts payable and three-way matching (invoice, LPO, GRN)

Payroll and staff expense reimbursements

Petty cash, bank reconciliations, and treasury management

Fixed asset verification and depreciation accuracy

Inventory and pharmacy stock counts

VAT compliance, withholding tax, and other statutory obligations

Prepare clear, evidence-based audit reports with root-cause analysis, risk ratings (High / Medium / Low), and time-bound recommendations; circulate to BU General Managers and the CFO within agreed deadlines.

Follow up on all audit findings to confirm timely closure; maintain a central audit findings tracker updated monthly.

3. SOP Development, Review & Compliance

Ensure all finance and operations SOPs are reviewed on schedule per documented policy and version-controlled.

Facilitate the development of new SOPs in collaboration with process owners, the Financial Controllers, Risk & Compliance, and SHEQ, and drive them through the formal review and approval workflow.

Conduct periodic compliance walkthroughs and spot-checks to verify that SOPs are being followed in practice; document exceptions and escalate repeated non-compliance to the CFO.

Maintain the SOP library and ensure all staff with responsibility for a process have completed applicable training

4. Reporting & Governance.

Prepare and present a monthly Internal Controls & Audit report to the CFO covering audit status, open findings, control deficiencies, and SOP compliance metrics.

Produce quarterly executive summaries for the CEO and, where required, present to the Board Audit Committee.

Serve as the primary internal liaison for internal auditors, external auditors and regulatory inspectors, and internal quality review teams; coordinate information requests and manage audit readiness.

Maintain regular liaison with the Group Internal Controls team, ensuring C-Care Uganda's control framework, audit findings, and SOP standards remain aligned with group-wide policies and directives; cascade relevant group guidance to BU level in a timely manner.

5. Advisory & Capacity Building

Provide proactive advisory support to BU Financial Managers and the Financial Controller on control design for new processes, systems, or service lines.

Design and deliver internal controls awareness training for finance and non-finance staff across all BUs at least once per year.

Champion a culture of accountability and continuous improvement in financial and operational processes.

Requirements

Essential

Bachelor's degree in accounting, Finance, Business Administration, or a related field.

Professional accounting or audit qualification: CPA(U), ACCA, or CIA (Certified Internal Auditor). Part-qualification with demonstrable progress will be considered.

Minimum 4 years' post-qualification experience in internal audit, internal controls, or financial management.

At least 2 years in a role with audit, controls, or compliance responsibility, ideally in a multi-department or multi-site environment.

Desirable

CIA (Certified Internal Auditor), CISA (Certified Information Systems Auditor), CFE (Certified Fraud Examiner), or any equivalent internal audit or risk qualification is a strong added advantage.

Good working knowledge of internal controls frameworks such as COSO, IIA Standards, or ISO 31000 (Risk Management).

Familiarity with control design principles including segregation of duties, maker-checker processes, and three-lines-of-defence models.

Experience in the healthcare, pharmaceutical, or regulated services sector.

Familiarity with IFRS, International Standards on Auditing (ISA), and Ugandan tax and regulatory frameworks (URA, URSB, NSSF).

Exposure to ERP or hospital management information systems (HIS).

About Company

C-Care - Uganda (Corporate)

• Design, maintain, and regularly update the group-wide internal controls framework covering financial reporting, operational processes, and compliance obligations.
• Conduct periodic risk assessments to identify control gaps and emerging risks across all business units; present findings with recommended remediation plans to the CFO.
• Establish and enforce a controls self-assessment programme, working with BU Financial Managers to complete quarterly control evaluations.
• Monitor management's implementation of agreed remediation actions and report progress to the CFO and CEO as required
• Develop and manage an annual audit calendar aligned with all documented controls SOPs and the Finance Audits and Reviews Policy, covering both BU-level monthly audits and corporate-office quarterly audits.
• Lead or directly execute internal audits of key financial cycles including, but not limited to: Billing audits to cover integrity, claims submission, and revenue recognition; Accounts payable and three-way matching (invoice, LPO, GRN); Payroll and staff expense reimbursements; Petty cash, bank reconciliations, and treasury management; Fixed asset verification and depreciation accuracy; Inventory and pharmacy stock counts; VAT compliance, withholding tax, and other statutory obligations.
• Prepare clear, evidence-based audit reports with root-cause analysis, risk ratings (High / Medium / Low), and time-bound recommendations; circulate to BU General Managers and the CFO within agreed deadlines.
• Follow up on all audit findings to confirm timely closure; maintain a central audit findings tracker updated monthly.
• Ensure all finance and operations SOPs are reviewed on schedule per documented policy and version-controlled.
• Facilitate the development of new SOPs in collaboration with process owners, the Financial Controllers, Risk & Compliance, and SHEQ, and drive them through the formal review and approval workflow.
• Conduct periodic compliance walkthroughs and spot-checks to verify that SOPs are being followed in practice; document exceptions and escalate repeated non-compliance to the CFO.
• Maintain the SOP library and ensure all staff with responsibility for a process have completed applicable training
• Prepare and present a monthly Internal Controls & Audit report to the CFO covering audit status, open findings, control deficiencies, and SOP compliance metrics.
• Produce quarterly executive summaries for the CEO and, where required, present to the Board Audit Committee.
• Serve as the primary internal liaison for internal auditors, external auditors and regulatory inspectors, and internal quality review teams; coordinate information requests and manage audit readiness.
• Maintain regular liaison with the Group Internal Controls team, ensuring C-Care Uganda's control framework, audit findings, and SOP standards remain aligned with group-wide policies and directives; cascade relevant group guidance to BU level in a timely manner.
• Provide proactive advisory support to BU Financial Managers and the Financial Controller on control design for new processes, systems, or service lines.
• Design and deliver internal controls awareness training for finance and non-finance staff across all BUs at least once per year.
• Champion a culture of accountability and continuous improvement in financial and operational processes.

• Internal Controls Framework Design
• Risk Assessment
• Audit Planning & Execution
• SOP Development & Review
• Compliance Monitoring
• Reporting & Governance
• Advisory & Capacity Building
• COSO Framework
• IIA Standards
• ISO 31000
• Segregation of Duties
• Maker-Checker Processes
• Three-Lines-of-Defence Models
• IFRS
• International Standards on Auditing (ISA)
• Ugandan Tax and Regulatory Frameworks (URA, URSB, NSSF)
• ERP Systems
• Hospital Management Information Systems (HIS)

• Bachelor's degree in accounting, Finance, Business Administration, or a related field.
• Professional accounting or audit qualification: CPA(U), ACCA, or CIA (Certified Internal Auditor). Part-qualification with demonstrable progress will be considered.
• CIA (Certified Internal Auditor), CISA (Certified Information Systems Auditor), CFE (Certified Fraud Examiner), or any equivalent internal audit or risk qualification is a strong added advantage.