The Internal Audit Office operates independently and reports directly to the Director General. The Head of Internal Audit is responsible for leading and overseeing the internal audit function, ensuring its independence, effectiveness, and alignment with organisational objectives.
The role encompasses the full spectrum of internal audit activities, including the review of accounting records, assessment of procedural compliance, and evaluation of the efficiency and effectiveness of operations. The Head of Internal Audit will engage with personnel and management at all levels across the organisation, providing strategic guidance and assurance.
The position involves ensuring the reliability and integrity of financial and operational information, evaluating the efficiency and economy of resource utilisation, and reviewing compliance with internal rules, policies, and procedures. Audits are conducted in accordance with a structured audit plan approved by the Director General.
In addition, the Head of Internal Audit will lead collaboration with the External Auditors to foster a constructive and professional working relationship and ensure optimal audit coverage.
- Lead, manage and develop the Internal Audit function, ensuring adherence to International Standards on Auditing (ISA) and professional best practices;
- Establish and implement a risk-based internal audit strategy and annual audit plan for approval by the Director General;
- Oversee and, where appropriate, personally conduct audits in a professional, timely and accurate manner;
- Issue high-quality audit reports and presentations, including key findings and strategic recommendations to senior management;
- Drive cross-functional audit activities and ensure comprehensive organisational coverage;
- Promote and support sustainable improvements in governance, risk management, and internal controls;
- Lead and oversee investigations into allegations of irregularities, as required;
- Provide strategic risk and control assessments, ensuring alignment with organisational objectives;
- Act as a trusted advisor to management on risk management, governance, and compliance matters;
- Ensure effective coordination and cooperation with External Auditors;
- Perform additional and/or ad hoc audit-related tasks as required.
Director General
Essential Competences and experience:
- At least 5 years of relevant professional experience in compliance management, including leadership responsibility, preferably in an international environment;
- Ability to lead and develop an internal audit function and deliver strategic audit plans;
- Experience in producing well-analysed, structured, and impactful reports and recommendations;
- Exposure to auditing methodologies, standards, and best practices;
- Demonstrated ability to strengthen governance and internal control frameworks;
- Excellent communication skills, with the ability to convey complex matters clearly and effectively at all organisational levels;
- Strong leadership, interpersonal, and stakeholder management skills, with a high degree of discretion and diplomacy;
- Ability to work strategically as well as operationally, both independently and within multicultural teams;
- High level of integrity, professionalism, and result orientation, with the ability to manage multiple priorities under tight deadlines;
- Strong digital literacy, including Microsoft Office and ERP systems.
Desirable Competencies and Experience:
- Professional certifications (e.g. CIA, ACCA, CPA) would be an advantage;
- Experience in controlling/accounting;
- Experience within intergovernmental or non-governmental organisations;
- Familiarity with enterprise risk management frameworks and governance structures.
Essential
Master's degree in Economics, Law or a related field.
Desirable
Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE) credentials would be desirable.
A very good command of English both oral and written is essential. A good command of German and/or working knowledge of Spanish would be an asset.
We offer an attractive remuneration package including a competitive salary (free of income tax for applicants from ESO member states), comprehensive pension scheme and medical, educational and other social benefits, as well as financial help in relocating your family and support to place your child/children in daycare.
Our Salary Structure
ESO's salary structure is based upon a range of career paths which reflect the nature and level of our jobs. Each career path is made up of two or three grades which are used to further reflect experience.
Please follow this attached link for more details https://www.eso.org/public/jobs/conditions/intstaff/salary-structure/
ESO aims to support members of personnel in maintaining a good work-life balance (https://www.eso.org/public/jobs/conditions/intstaff/#work-life-balance) between their professional and private life. ESO is also committed to offering family-friendly support (https://www.eso.org/public/jobs/conditions/intstaff/#family-friendly-support), creating a work environment and policies which allow staff to balance their professional and private responsibilities through flexible working arrangements and financial support for families.
The contract is for a fixed term duration of three years and is subject to successful completion of the probation period. There may be a possibility of extension(s) subject to individual performance and organisational requirements, and as defined in the applicable policies and staff rules and regulations. For any further information, please visit ESO's conditions of employment (https://www.eso.org/public/jobs/conditions/). Please note that the contract policy and in particular the regulations concerning fixed-term and indefinite contracts are currently under review which may lead to changes in the contractual conditions applicable to this position.
ESO Headquarters at Garching, near Munich.
The role is based on-site at ESO and relocation to the duty station area is required. Staff at ESO benefit from a mobile working policy that allows for limited hybrid working for work-life balance purposes.
If you are interested in working in areas of frontline science and technology and in a stimulating international environment, please visit http://www.eso.org for further details.
Applicants are invited to apply online at http://jobs.eso.org/. Applications must be completed in English and should include a motivation letter and CV. Within your CV, please provide the names and contact details of three persons familiar with your work and willing to provide a recommendation letter upon request. Referees will not be contacted without your prior consent.
Deadline for applications is 31.08.2026.
An important element in any successful employment relationship is harmony in values between an organisation and its people.
The ESO Values are:
ESO strives for excellence through innovation.
ESO provides outstanding services to its communities.
ESO fosters diversity & inclusion.
ESO believes in the key role of sustainability for its future.
Achieving the above are recognized as only possible on the basis of personal values and attitudes that we expect from our employees: respect, integrity, accountability, commitment, collaboration, and clear & open communication.
Applicants to any ESO role are asked to reflect on their affinity with these values and advised they may be asked about them if called for interview.
ESO has established diversity as an important value of the Organisation, is committed to providing an equal opportunities environment and is actively seeking to promote a diverse, equitable and inclusive workforce. Please visit https://www.eso.org/public/about-eso/sustainability/dei-at-eso/ for further details.
No nationality is in principle excluded from employment at ESO, however, recruitment preference will be given to nationals of our Member States, host states and strategic partners: Australia, Austria, Belgium, the Czech Republic, Denmark, Finland, France, Germany, Ireland, Italy, the Netherlands, Poland, Portugal, Spain, Sweden, Switzerland, the United Kingdom and Chile, irrespective of gender, age, disability, sexual orientation, ethnicity or religion.
