Employer: Komatsu South Africa (Pty) Ltd. Job Purpose The Specialist: Internal Audit III is a specialised diagnostic-level role in the Mining and Construction/OEM industry, responsible for executing internal audit, risk, and compliance activities across the Komatsu Africa Holdings Group. The role supports sound corporate governance, effective risk management, and strong internal controls in line with professional auditing standards and regulatory requirements. Key Responsibilities Internal Audit * Plan and perform internal audits in collaboration with the Internal Audit Manager * Execute audits across operational, financial, systems, and compliance areas * Conduct SOX / JSOX audits, including scoping, control testing, and effectiveness reviews * Identify control gaps, process weaknesses, and improvement opportunities * Prepare audit working papers, findings, and formal audit reports * Liaise with internal stakeholders and external auditors * Monitor and follow up on agreed management actions Risk & Compliance * Assist with risk management and compliance audits * Support the review and updating of governance, risk, and control documentation * Evaluate audit outcomes and report on compliance and risk exposure * Promote adherence to governance and internal control frameworks Reporting & Governance * Communicate audit results, trends, and key risk themes to management * Escalate complex audit issues where necessary * Ensure compliance with the Internal Audit Charter and professional audit standards