National Audit Office
National Audit Office


Position details

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Job titleDirector, Financial Audit (Responsible Individual status)
Minimum salary 
Maximum salary 
LocationLondon or Newcastle
Close date25/07/2024

Job description

Job descriptionContract type: Permanent
Location: London or Newcastle offices
Salary: c£91,000 per annum plus civil service pension scheme. Higher ranges may be available for exceptional candidates.
Hours: Flexible working and part time hours will be considered.

Nationality Requirement:
• UK Nationals
• Nationals of Commonwealth countries who have the right to work in the UK
• Nationals from the EU, EEA or Switzerland with (or eligible for) status under the European Union Settlement Scheme (EUSS)

Please note, we are not able to sponsor work visas. Please contact the HR Service desk ( should you have any questions on your nationality eligibility.

The NAO has an active commitment to diversity and inclusion. Whilst we welcome applications from all candidates who can meet the role requirements, we would particularly encourage applications from individuals from black and minority ethnic backgrounds and from women, who are currently under-represented at senior levels.

Application and Selection process
To apply please register on our website and provide the following:
• An up-to-date CV
• Covering letter setting out briefly why you are suitable for the role (word limit: 1,000 words)

Shortlisted candidates will be invited to an in-person interview which we expect to take place w/c 2 September 2024.
ResponsibilitiesMain purpose of the role
We are pleased to announce an opportunity for a Director (Financial Audit) with Responsible Individual (RI) status. The role will be to take forward a number of audits in our Companies Act portfolio. As such, applicants must either hold Responsible Individual status or be able to demonstrate their ability to obtain Responsible Individual status by December 2024.

Our Directors, equivalent to Engagement Partners, provide strategic oversight of the delivery of high quality external audit work to support effective accountability and scrutiny. Engaging with senior stakeholders at the organisations we audit, they have responsibility for the direction of audit work, drawing on the wider work of the NAO to add value and make a difference. Internally, Directors lead our teams and people, collaborate and role model behaviours and ways of working to support us to become an exemplar organisation.

Our expectation is that the successful applicant will take forward a portfolio of audits delivered in accordance with the Companies Act 2006. The Companies Act 2006 requires that the Comptroller and Auditor General must appoint an individual to conduct work on his behalf who would be eligible for appointment as a statutory auditor under the Companies Act 2006. Individuals responsible for conducting Companies Act audit work on behalf of the Comptroller and Auditor General must therefore be a member of a recognised supervisory body and is eligible under the rules of that recognised supervisory body. Typically, NAO Responsible Individuals are recognised as such by the Institute of Chartered Accountants in England and Wales as being eligible for appointment as a statutory auditor under the Companies Act 2006.

Note that this arrangement is different to the arrangement for auditors of local authorities.
Typical work for our Directors include:

-Leading a portfolio of audits, the successful candidate will manage and motivate their financial audit teams to deliver audit work that is both high quality and delivers insight to help improve public services.
-Working as part of a Group leadership team, successful candidates will contribute to the strategic leadership of their Group and, in due course, are expected to take the lead within their Group for one of our cross-Group functions which support our delivery: Resources, People Development or Financial Audit Service Line development.
-Working with the NAO’s knowledge hubs and centres of expertise to identify opportunities to add real value for the organisations in their portfolio.
-Supporting the delivery of our Organisational Development Plan and Strategy.

Our values reflect who we are as the NAO, how we work together and with those outside the NAO, to achieve our purpose and priorities. We're looking for people who believe in and exemplify our values to help the NAO be a great place to work. We act with courage and integrity – we’re honest, open and challenging of ourselves and others to achieve better outcomes. We are inclusive and respectful, treating our people and stakeholders with courtesy and understanding. We are curious and seek to learn to help ourselves and government improve how they use public money. And we strive for excellence to achieve high quality work that makes a difference.
Skills requiredWe are looking for candidates who can provide leadership and direction to our work and teams to drive our strategic objectives, and deliver high quality work to required time, cost and quality standards whilst supporting the wellbeing of colleagues through setting fair objectives and appropriately distributing work. Successful candidates will be able to demonstrate their ability to be an impactful spokesperson for the NAO, building and maintaining relationships of influence with government organisations and select committees by offering advice and challenge to improve financial reporting across the public sector and maximise the value of our work.

Essential skills and experiences:
-Relevant financial qualification (CCAB) with recent post-qualification experience in leading external audit in line with ISAs
-Responsible Individual status allowing the individual to be appointed as statutory auditor under the Companies Act 2006 (or the ability to acquire by December 2024)
-Able to lead the delivery of high quality audit work across a range of clients to competing deadlines, leading through others, while protecting the welfare of our people
-Excellent relationship management and influencing skills to maximise the influence of our work with external clients and stakeholders
-Able to contribute to the strategic direction of the organisation and support the delivery of our Organisational Development Plan and Strategy
-Collaborative, engages well with colleagues at all levels, and invests in their development and the wider success of the organisation
-Strong people management skills, including the ability to lead, develop and motivate diverse teams and support all colleagues to deliver great work and achieve their potential
-A strong commitment to their own self-development and to delivering the NAO’s strategic objectives

Desirable skills and experience:
-Experience of internal and external quality review processes, including responding to inspections by the Financial Reporting Council, to support the delivery of high-quality audit
-Experience in implementing and embedding transformational change in financial audit methodologies, software, and use of data
Educational requirements

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