Attaché, Internship & Temporary Graduate Auditor Policy
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Attaché, Internship & Temporary
Graduate Auditor Policy
POL 15/2017
Version 3/2020
Relevant Legislation National employment Centre Decree 2009
Commencement Date 26 October 2017 (Revised 25 June 2020, August 2020, 3
Sept 2020)
Review Date 24 June 2023
POLICY STATEMENT
1 Intent
The National Employment Centre Decree 2009, section 44 states “An employer who employs
more than 50 workers must engage suitably qualified unemployed persons as attachés or
volunteers on a ratio of at least 5% of the total number of workers employed by the employer”.
The office of the Auditor General (OAG) recognizes that it has a social obligation towards human
resources development by engaging in attachés and interns once the need has been identified
to fill the gaps in respective departments within OAG.
It is fundamental for the Office of Auditor General to continue operations to deliver the Auditor-
General’s mandate as outlined in the Constitution of the Republic of Fiji, 2013.
The process of engaging attaché’s from National Employment Centre (operating under the
National employment Centre Decree 2009) has created an opportunity for acquisition of
knowledge, positive work ethics and maintaining high standard of discipline, obedience and
adherence to laid down rules and regulations of OAG in building high standards of integrity.
The need for an attaché & internship engagement and its effectiveness both to the office and the
interns has been felt for quite some time. The office is also aligning programs for engaging
Temporary Graduate Auditor considering the external environment recovering phase from the
impact of ongoing pandemic, budgetary provisions and any other unpredicted factors from
external environment
Our office is committed in providing an inclusive, diverse workplace and work environment that
is collaborative and will harness experiences and skills of all our people.
Our commitment to diversity and inclusivity extends to our recruitment practice in providing
opportunity for internship engagement
2 Scope
This policy is applicable to all attaché, interns and temporary graduate auditor engaged by the
office.
The OAG may request or accept requests from National Employment Centre (NEC) and bona
fide student’s application from tertiary or vocational institutions for work attachments/ internship
engagement in OAG when the need arises.
The office is committed in providing interns with a quality experience that involves meaningful
activities and the opportunity to learn and gain practical work experience in their chosen field of
study and audit work.
Office of the Auditor-General, Republic of Fiji 1
Attaché, Internship and Temporary Graduate Auditor PolicyAttachés, interns and temporary graduate auditors will be supervised by an experienced staff
who will monitor progress to ensure effective contribution and resolve any concerns of the
attaché, interns or temporary graduate auditors
3 Objective(s)
The policy outlines the details of attaché engagement and the need to consider requesting or
accepting attachment/ internship engagement in OAG.
The policy also provides an opportunity for on-job training as part of tertiary education. The
attaché/ interns/temporary graduate auditors will have the opportunity to gain an insight into the
practical application of their skills and knowledge and also sharpen the attaché’s ‘hands on’ skills
in real work situation.
The objectives of intern engagement are:
a) Attract and develop a future talent pool.
b) Provide interns with the opportunity to participate in areas of the audit activities in order
to gain work experience,
c) Create an opportunity for professional development for students and recent graduates
and to empower young people to gain experience and prepare themselves for the
labour market,
d) Provide guidance by which students from diverse academic backgrounds may be
assigned to enhance educational experience and enrich through exposure to actual and
practical work,
e) Expose students and deepen their knowledge and understanding to the work of OAG,
its goals and strategies
The objectives of temporary graduate auditor appointment are:
a) attract suitable applicants and select the best person for the position
b) consider options that would make the position accessible to a diverse pool of gaining
knowledge
c) Opportunity for reshaping the position to open it to a more diverse field of applicants
4 Definitions and Acronyms
Policy Maker Auditor-General
Management Approval of Auditor-General or Deputy Auditor
5 Supporting Documents/References
National employment Centre Decree 2009
6 Key Words
Attachment
Training Period
Internship Engagement
Office of the Auditor-General, Republic of Fiji 2
Attaché, Internship and Temporary Graduate Auditor PolicyObligations of Interns
Fundamental Principles and Rights
Temporary Graduate Auditor
7 Supporting Procedures/Guidelines
The guidelines to the policy are attached as Annexure I & II to this policy. This information
will provide the background to the development of the policy should staff need clarification.
RESPONSIBILITIES
Implementation The Supervisors and Senior Admin Officer (HR) is responsible
for implementing the policy.
Compliance The applicant is responsible for complying with the policy.
Monitoring and The Supervisors, Directors and Senior Admin Officer (HR) are
Evaluation responsible for monitoring and evaluating the policy
Implementation & Senior Finance & Administration Officer
Monitoring
Designation
Development The Corporate Services division will be responsible for
and/or Review developing and/or reviewing the policy
Interpretation and The Deputy Auditor General is responsible for interpreting and
Advice advice on the policy.
Office of the Auditor-General, Republic of Fiji 3
Attaché, Internship and Temporary Graduate Auditor PolicyANNEXURE I - Attachment
Definitions
1. Attachment
Attachment is a workplace or business attachment undertaken under Part 8 (Formal employment
services) or Part 9 of NEC Decree.
Attaché is an unemployed person who is registered with the National Employment Centre and
undertakes skills training or workplace attachment or business attachment under Part 8 or Part
9 of NEC Decree. An attaché is a student who needs work attachment to complete his/her study.
2. Benefits of Recruiting Attachés
Additional manpower
Efficient work process through creative ideas
Avenue for selection of competent employees
Easy to manage, retain and develop for prospective days
3. Attaché Requesting Procedure
The Senior Admin Officer (HR) will seek to confirm availability of opening for attaché in the
respective department, upon request received from Heads of Department.
The request is then forwarded to Auditor General for approval.
Once approval is granted, the Senior Admin Officer (HR) will communicate with the National
Employment Centre to advice on the potential candidates for the job type.
Moreover, the Heads of Department select applicants and make arrangements for one to one
interview.
The attaché records are kept and maintained in the attachment file for future reference.
4. Application and Selection
Where the request for attachment is greater than the number of places available, acceptance
shall be determined solely by academic merit.
Recommendation from NEC should be considered first and if the requirements and qualification
is not sufficient enough than applications from tertiary or vocational institutions should be
selected.
Attachments shall be considered only in the major area of the applicant’s study, supported by a
letter from the institution or recommendation from NEC.
Applicants must be a student of a tertiary or vocational institution in Fiji and have attained the
legal age of employment in Fiji.
The attachment provided should be documented by a contract of attachment or terms and
conditions of service between the attaché and OAG.
5. Period of Attachment
The duration of attachment will be for a period of three (3) months up to maximum 6 months
effective from the date of appointment.
No extension shall be provided for any attachment, unless approval is granted by the Auditor
General.
Office of the Auditor-General, Republic of Fiji 4
Attaché, Internship and Temporary Graduate Auditor Policy An attachment is not an employment with the OAG. The attaché’s status remains that of
a student who is fulfilling the conditions necessary for graduation from his/her Programme
of studies or to gain work experience.
6. Responsibilities of OAG
Attaché’s shall receive formal orientation, including orientation to the work practices of the OAG,
and shall be provided with a conducive working environment, including a working space, requisite
equipment for her/his attachment, and mentoring.
Terms and Condition
a) The attaché is required to undergo medical and police clearance at OAG expense.
b) The attaché will not be filling a line position in the establishment.
c) “Contribute at least 50% to the weekly allowance of an unemployed person undertaking
workplace attachment at the Employer’s workplace”.
This allocation of 50% allowance for workplace attachment by the Employer shall not in any way
limit the Employer from paying a higher allowance rate. Every employer shall pay volunteers or
attachés equal allowances for work of equal value.
The Office of the Auditor General will be paying $140.00 per week as the attachment allowance
for the period of attachment and the National Employment Centre will be paying $60.00 if the
attaché has joined through NEC.
d) Attaché’s are required to maintain absolute confidentiality with any information they may
come across and must abide by the Official Secrets Act at all times;
e) The attaché must uphold the Code of conduct during the period of their engagement.
f) The Office will not be liable for any costs arising out of accidents or injuries sustained
during the period of engagement as attachés are allowance based.
g) The engagement may be terminated if the attaché breaches any office rule.
h) This practical attachment may be terminated by one week’s notice on either side.
i) Attaché’s shall adhere to all regulations, policies and procedures of the OAG.
j) Attaché’s shall demonstrate willingness to fully and actively participate in the learning
experience provided by OAG, and shall always demonstrate their ability to work in a
multicultural environment.
k) Attaché’s cannot represent the OAG in any capacity other than as an attaché of the OAG.
They also can not represent the OAG at any public event without the prior written consent
from the Auditor General.
l) An attaché is entitled to 3 days paid leave which can be used for
Annual/Sick/Bereavement leave.
Office of the Auditor-General, Republic of Fiji 5
Attaché, Internship and Temporary Graduate Auditor Policy7. Workplace Attachment
a) As part of the on-the-job training programme the Office must also provide quality
orientation with clear objectives of the programme and expected outputs and outcomes
to be achieved by the attaché at the end of the programme.
b) At the end of the workplace attachment, the office will provide to the attaché a Certificate
of Workplace Attachment under the letterhead, highlighting the attachment details as
prescribed. A copy of the Certificate of Workplace Attachment will also be sent to the
National Employment Centre Secretariat.
c) At the end of the workplace attachment period, the office is encouraged to recruit the
attaché as a full-time worker or a part-time worker or a trainee or to be placed as a reserve
in the OAG’s database for any future employment.
8. Fundamental Principles & Rights
a) No person shall be required to perform forced labour.
b) No person shall discriminate against any unemployed person, attaché, volunteer or
prospective worker on any of the prohibited grounds.
Office of the Auditor-General, Republic of Fiji 6
Attaché, Internship and Temporary Graduate Auditor PolicyANNEXURE II
1. Internship Engagement
The Office the Auditor General is an equal opportunity employer with a dedicated and committed
diverse workforce. Commitment to provide short-term supervised work experience usually
related to a student’s specific field of study or career aspirations. The engagement will combine
practical work experience with a structured learning experience through specific work aimed at
achieving identified objectives in a conducive working environment.
Interns have the opportunity to work with us to create 6-month learning and development
experience and open to graduates, students enrolled in final year or those who have successfully
completed their studies
The interns will have access to mentoring sessions with assigned mentors and are able to
collaborate with colleagues in audit based work environment.
2. Goals of Intern Engagement
Increase exposure
Talent retention
Increase productivity
Enhanced perspective
Utilize low-cost measures
Practical application of knowledge
On-the-job experience
Increase marketability
3. Role of Supervisors/Mentors
Willingness to give responsibility
Provide feedback
Offer necessary resources for success
Watch for signs of confusion
Utilize staff as mentors
Empowerment
4. Required Skills and Experience of an Intern
The required skills and experience for interns are as follows
Education
Be enrolled in a graduate school programme (university diploma, degree or equivalent,
or higher
Be enrolled in the final academic year of a university programme (in Finance, Accounting,
Business Administration, Public Administration, Auditing or equivalent programmes
Have successfully completed program and are awaiting graduation or have graduated.
Minimum 2.5 GPA
Experience
Understanding and use of MS Office applications including Word, Excel, and PowerPoint.
Prior work experience in the field of accounting or auditing would be useful
Office of the Auditor-General, Republic of Fiji 7
Attaché, Internship and Temporary Graduate Auditor Policy Opportunity for people that are motivated, curious, team-minded and skilled in
communicating with others, fit with our high integrity and performance culture.
Language
Fluency in written and spoken English required;
The skills, qualities and attributes of the interns must be:
Positive attitude and eagerness to learn,
Strong written communication skills with the ability to write clearly and concisely,
Strong verbal communication skills, including the ability to speak confidently to people of
all backgrounds,
Creative and critical thinking,
Flexibility and adaptability,
Proactive attitude and efficient approach to heavy workloads,
Well-developed conceptual and analytical abilities and exercises sound judgment
Demonstrates integrity,
Demonstrates the ability to remain objective, neutral and independent,
Displays cultural sensitivity,
Produces timely, quality outputs and able to handle multiple tasks.
5. The Internship Engagement Offers
Interns get to work in the audit field
Interns collaborate with colleagues of all levels and highly collaborative working
environment where team work and innovation is encouraged
Opportunity to learn under guidance of experienced staff
Challenging and interesting work with responsibility to carry out allocated work.
Foundation of knowledge and skills to set up individual career and a unique introduction
to the audit field.
Strong career foundation to build with public sector skills and knowledge that gives a
competitive edge while working in our office.
Exposure to a variety of industries
Auditing and tax experience
Hands-on real world experience
Individual and team-based learning
6. On-the-job skills and experience
Interns will receive on the job experience in their field and enhance skills including:
Communications skills
Analytical analysis
Formal writing skills
Managing Time
Research and developing confidence
Continue to develop accounting and audit skills, as well as new project management and
stakeholder engagement skills.
Interns will also get the opportunity to participate in in-house trainings, including face to face
workshops and self-directed learning. We encourage our staff to maintain membership with
professional bodies and associations relevant to their role and this internship engagement also
supports staff learning & development for the interns
Office of the Auditor-General, Republic of Fiji 8
Attaché, Internship and Temporary Graduate Auditor Policy7. Obligations of the Intern
The intern will demonstrate willingness to participate fully and actively in the learning
experience by planning their work with their supervisor
An intern is required to conduct themselves at all times in a professional
Observe all applicable rules, regulations, policies & procedures of the office
respect the impartiality and independence required of OAG
Not communicate at any time person or any other external source any information which
has become known to them by reason of their association with OAG. Information may
never be used for personal gain.
At the end of the internship engagement, intern will complete the staff exit form
An intern is required to discuss his/her progress regularly with their supervisor
The intern is required to work within the regulations and rules as applicable
Any serious breach of the duties and obligations which, in the view of the office, may lead
to termination of the internship
8. Fundamental Principles and Rights
a. Confidentiality and Ethics
The Code of Conduct policy states the principles and expectations governing behaviour of
individuals and in the conduct of their work and the same would be expected from the interns.
An intern is required to keep confidential all information including unpublished information made
known to him/her during the period of internship and must take secrecy oath prior to commencing
work.
b. Professional Attire
The Office Code of Conduct and Uniform Policy outlines staffs competence and professionalism.
During the internship engagement, one must dress in formal attire
c. Working Conditions
During the internship engagement, interns will be provided with a workstation and computer
access.
d. Subsequent Employment
The purpose of the internship engagement is to lead to further employment in their career path.
Interns are encouraged to apply for suitable vacant positions in the office through normal
recruitment and selection process.
e. Terms & Benefits
Costs and arrangements for travel, accommodation and living expenses are the responsibility of
the intern,
Internship will be full time,
Internship will be for a period of six months.
Internship of more than 6 months will be assessed based on Office needs and request
from Assistant Auditor Generals
Extension of internship will be at the discretion of Auditor-General on case by case.
Interns will be offered allowance of $150 per week, which is subject to periodic review
Office of the Auditor-General, Republic of Fiji 9
Attaché, Internship and Temporary Graduate Auditor Policy Leave of 3 working days to be utilised before the end of the Internship engagement and
this cannot be accrued
An intern is not considered to be as established staff of OAG and therefore any staff
benefit or working conditions agreed between staff and the office shall not apply to
interns.
9. Duties and Responsibilities
Working closely with auditors, the intern will actively assist in the audit assignments and
delivery of the work plan. As each audit is broken into three phase; planning, fieldwork
and reporting, the interns would assist in planning, conducting fieldwork and detailing the
findings.
While some routine functions may be components of internship assignments, they are
intended to be learning and developmental experiences that compliments their current
studies.
10. Some of the audit work for interns to assist auditors would include:
Interns will assist in gathering audit evidences under the guidance of experienced audit
staff or work under experienced staff if working in Corporate Services.
Learn about and assess the effectiveness of departmental processes, inspect or examine
records, documents or assets or detailed understanding of how audit clients are
performing
Make observation at process being performed or the function of the department/audit
client, determine whether processes are functioning efficiently and effectively.
Information gathering by interviewing delegated officers and confirming the response to
an enquiry to corroborate information.
Reviewing significant function in compliance with specific regulations or policies and
providing an insight to the impact that non-compliance may have on the audit client
Perform financial analytical review and use other data to identify consistencies and
predicted patterns of significant fluctuations and unexpected relations.
Discover insights into government policies, initiatives, projects and financial statements,
and conduct various types of audits
The intern may contribute to documenting audit findings and drafting parts of the report.
11. Eligibility and Application Process
The internship is open to recent university graduates or current students. Interested candidates
can submit their expression of interest with supporting documents of academic qualification,
results or any other relevant information for the internship engagement. In general, the Human
Resources Unit will review the candidates/applicants for internship, shortlist further through
interviews, if required, and provide the final list of candidates to the Deputy Auditor General of
the internship engagement. The selection of interns is based on eligibility and office
requirements, academic history and oral interview scores.
The recruitment process for interns would a formal memorandum from Senior Admin Officer (HR)
to the Deputy Auditor General for his consideration & recommendation and approval by the
Auditor General.
Once a decision is made, the offer letter must be sent to the selected candidate.
Interns must be prepared to undertake a medical & police clearance prior to joining office
Office of the Auditor-General, Republic of Fiji 10
Attaché, Internship and Temporary Graduate Auditor PolicyAnnexure III- Temporary Graduate Auditors
Detailed in this annexure are the terms and conditions relating to the appointment of temporary
graduate auditors
The temporary graduate auditor engagement is an interim measure to attract a broader pool of
applicant who meet the selection criteria.
The appointees will have the opportunity to work for a contract of 1 year, which will be subject to
renew and open to those who have successfully completed their studies or have some relevant
work experience. Once appointed they shall be assigned to the mentors and will be able to
collaborate with colleagues in audit based work environment.
1. Determine Application Requirements In Advertisements
It is important to determine application requirements such as addressing selection criteria when
advertising for the temporary graduate auditor positions.
To increase opportunity to attract diverse applications in the selection process, consideration will
also be given to those applications received through email seeking for employment at OAG,
subject to meeting of selection criteria
2. Post processing
All received applications will be processed in accordance with Recruitment and Selection Policy
to appoint temporary graduate auditors
3. Appointment
Following the appointment, the appointees will be contacted to sign up the contract of service
and submit satisfactory medical & police clearance reports to the office. They will be informed
about the position requirements and that the position description shall be relevant to the current
position, including consideration to future operational needs to ensure that the office is able to
attract people who can adapt to changing work.
4. Required Skills and Experience
The required skills and experience for Temporary Graduate Auditor are as follows
Education
Have successfully completed graduate degree programme in Finance, Accounting or
related disciplines
Minimum 2.5 GPA
Experience
Understanding and use of MS Office applications including Word, Excel, and PowerPoint.
Prior work experience in the field of accounting or auditing would be useful
Opportunity for people that are motivated, curious, team-minded and skilled in
communicating with others, fit with our high integrity and performance culture.
Language
Fluency in written and spoken English required
The skills, qualities and attributes must include:
Office of the Auditor-General, Republic of Fiji 11
Attaché, Internship and Temporary Graduate Auditor Policy Positive attitude and eagerness to learn,
Strong written communication skills with the ability to write clearly and concisely,
Strong verbal communication skills, including the ability to speak confidently to people of
all backgrounds,
Creative and critical thinking,
Flexibility and adaptability,
Proactive attitude and efficient approach to heavy workloads,
Well-developed conceptual and analytical abilities and exercises sound judgment
Demonstrates integrity,
Demonstrates the ability to remain objective, neutral and independent,
Displays cultural sensitivity,
Produces timely, quality outputs and able to handle multiple tasks.
Temporary Graduate Auditor engagement will be enhanced as
Tasks are designed to simulate on-the-job tasks and time constraints
Staff are required to prioritise and complete tasks in the time allowed, given that staff
learns in the audit environment
Behavioural activities (e.g., client discussions, filed work ) are observed and rated against
the capabilities being assessed
Written reports will be assessed/reviewed and feedback will be provided for further
improvement
Mentors will guide to effectively assess a person’s ability to do the job
Appointees will have opportunity to provide a realistic job preview, which can lead to
higher job performance or for absorption in full time employment once the requirement of
the vacant/substantive position are met.
5. Fundamental Principles and Rights
a. Confidentiality and Ethics
The Code of Conduct policy states the principles and expectations governing behaviour of
individuals and in the conduct of their work and the same would be expected from the temporary
graduate auditors. The appointee is required to keep confidential all information including
unpublished information made known to him/her during the period of engagement and must take
secrecy oath prior to commencing work.
b. Professional Attire
The Office Code of Conduct and Uniform Policy outlines staffs competence and professionalism.
During the engagement, one must dress in formal attire
c. Working Conditions
During the engagement, temporary graduate auditor will be provided with a workstation and
computer access.
d. Subsequent Employment
The purpose of this engagement is to lead to further employment in their career path. Temporary
Graduate Auditors are encouraged to apply for suitable vacant positions in the office through
normal recruitment and selection process.
Office of the Auditor-General, Republic of Fiji 12
Attaché, Internship and Temporary Graduate Auditor Policye. Terms & Benefits
Costs and arrangements for travel, accommodation and living expenses are the responsibility of
the appointees. The engagement will be for a period of 12 months and subject to further renew
based on Office needs and request from Assistant Auditor Generals
Temporary Graduate Auditor will be offered a salary of $14,534 and are eligible for leaves as per
conditions outlined in the leave policy
The appointee is not considered to be as established staff of OAG as the arrangement is in the
interim and therefore any staff benefit or working conditions agreed between staff and the office
shall not apply.
6. Duties and Responsibilities
The Temporary Graduate Auditors will be actively assisting in the audit under the
guidance of nominated supervisors.
Some of the tasks will be delegated for learning and developmental experiences that
compliments their current studies.
7. Some of the work to be carried out by the Temporary Graduate Auditors are:
To gather audit evidences under the guidance of experienced audit staff
Assess the effectiveness of departmental processes, inspect or examine records,
documents or assets or detailed understanding of how audit clients are performing
Make observation at process being performed or the function of the department/audit
client, determine whether processes are functioning efficiently and effectively.
Information gathering by interviewing delegated officers and confirming the response to
an enquiry to corroborate information.
Reviewing significant function in compliance with specific regulations or policies and
providing an insight to the impact that non-compliance may have on the audit
Perform financial analytical review and use other data to identify consistencies and
predicted patterns of significant fluctuations and unexpected relations.
Discover insights into government policies, initiatives, projects and financial statements,
and conduct various types of audits
Documentation of audit findings and drafting parts of the report.
Office of the Auditor-General, Republic of Fiji 13
Attaché, Internship and Temporary Graduate Auditor Policy8 Monitoring & Implementation
To ensure effectiveness of this policy it will be reviewed in June 2023. Taking into account
any challenges for this policy and any changes by the service provider.
9 Review
This policy will be reviewed in June 2023.
10 Who to Contact About this Policy
Any queries is directed to the Deputy Auditor General
11 Approval
The Attachee & Internship Policy becomes effective on the date approved by the Executive
Management Committee.
12 Revision/Change Log
Version 3.0
Policy endorsed by: Executive Management Committee
Policy approved by: Auditor-General
Policy effective from: 3 September 2020
Policy to be reviewed by: 24 June 2023
Manager responsible for policy: Manager Corporate Services
Version 2.0
Policy endorsed by: Executive Management Committee
Policy approved by: Auditor-General
Policy effective from: 25 June 2020
Policy to be reviewed by: 24 June 2023
Manager responsible for policy: Manager Corporate Services
Version 1.0
Policy endorsed by: Executive Management Committee
Policy approved by: Auditor-General
Policy effective from: 26 October 2017
Policy to be reviewed by: 27 October 2018
Manager responsible for policy: Manager Corporate Services
Office of the Auditor-General, Republic of Fiji 14
Attaché, Internship and Temporary Graduate Auditor PolicyYou can also read
