JOB DESCRIPTION – INTERNAL CONTROLLER /AUDITOR

JOB MISSION

Contribute to the implementation and monitoring of the company's internal control system,

ensuring compliance of operations with established procedures, identification of risks, and

adherence to applicable standards and regulations.

JOB RESPONSIBILITIES

• Control the application of internal procedures.
• Identify anomalies, risks, and dysfunctions.
• Verify the reliability and consistency of operational and financial data.
• Participate in audit and internal control assignments.
• Ensure follow-up of recommendations and action plans.
• Prepare clear and factual control reports.
• Contribute to the continuous improvement of the internal control system.
• Preserve the interests and image of the company through rigorous control.
• Provide operational support for the implementation and maintenance of the internal

control framework.

• Contribute to the documentation of processes and verification of their compliance

with procedures and regulations, with particular attention to commercial data and

processes.

• Ensure rigorous follow-up of the implementation of audit and internal control

recommendations.

• Participate in the development of clear and factual reports on the state of internal

control.

• Help improve the effectiveness of the internal control system.

ACTIVITIES / TASKS

Analysis, Evaluation, and Documentation of Processes and Data

• Collect, compile, and analyze financial, commercial, logistical, and administrative

information necessary for process evaluation.

• Contribute to the documentation of processes and internal controls.
• Use operational data (commercial, social, legal, etc.) and financial data

(accounting, treasury, etc.) to identify potential risks related to a process or activity.

• Analyze the Commercial Management file (client databases, sales, stocks,

promotions) to identify anomalies, inconsistencies, or potential risks (e.g., price

discrepancies, unauthorized discounts, invoicing errors, return management).

• Verify data consistency between the Commercial Management file and other

systems (accounting, logistics).

Participation in Audit and Internal Control Assignments

• Carry out mission work in accordance with the approved work program.
• Draft quality reports, minutes, and narratives.
• Respect deadlines for transmission of documentation and synthesis reports to the

head of mission.

• Report daily and weekly on the progress of assigned tasks.
• Participate in risk analysis, monitoring, and implementation of recommendations

formulated and approved.

• Participate in drafting the audit report (general and specific).
• Independently perform (on defined tasks) control work according to a defined

methodology: evaluation of compliance with procedures and effectiveness of the

internal control system.

Follow-Up of Recommendations and Action Plans

• Monitor the effective implementation of systems, rules, and procedures in

collaboration with relevant departments.

• Contribute to preserving the interests and image of the institution through rigorous

follow-up.

• Contribute to improving the effectiveness of the institution's internal control

system.

• Assist the head of mission on special assignments commissioned by General

Management.

• Improve and monitor reporting and monitoring mechanisms for internal control

systems.

Reporting and Communication

• Draft synthetic, precise, and factual reports highlighting identified risks and

associated recommendations to reduce potential losses.

• Prepare risk assessment syntheses and internal control reports.
• Draft meeting minutes.
• Develop improvement recommendations for decision-making.

Continuous Improvement and General Support

• Contribute to improving the effectiveness of the institution's internal control

system.

• Contribute to carrying out specific tasks within the Audit and Internal Control

Department.

• Participate in the development of the internal audit methodology for MAMA

HOLDING S.A.

• Use operational data (commercial, social, legal, etc.) and financial data

(accounting, treasury, etc.) to identify potential risks related to a process or activity.

• Execute all other tasks assigned by management.

JOB CONSTRAINTS

• Rigor and Precision: Analysis, documentation, and reporting of information require

great rigor and meticulous attention to detail.