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966 Banking and Finance Jobs Available in Nigeria Today

Page 1: 50 results of 966 (Active Listings).

Audit Officer at Coisco Integrated Resources & Petroleum Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Coisco Integrated Resources & Petroleum Limited is recruiting to fill the position of: Audit Officer. The position is located in Ogbaku, Mbaitoli - Imo State or Uga - Anambra States. Interested candidates should possess minimum of an HND or Bachelor’s Degree in Accounting or Finance with 10 - 15 years’ experience in auditing, internal control, or financial inspection roles, and must reside in Imo State OR Uga (Anambra) or willing to relocate to either of these locations.

Tax Manager at Rand Merchant Bank (RMB)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Rand Merchant Bank (RMB) is recruiting to fill the position of: Tax Manager. The position is located in Lagos State. Interested candidates should possess a Bachelor’s Degree in Accounting, Finance, Economics, or related field with 7–10 years of relevant tax experience with managerial exposure.

Chief Executive Officer (CEO) / MD at an Insurance Company - Delight and Great Cleaning Service

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Delight and Great cleaning service - Our client, an Insurance company is recruiting to fill the position of: Chief Executive Officer (CEO) / MD. The position is located in Lagos Island, Lagos State. Interested candidates should a possess Bachelor's Degree in Business, Finance, Insurance, or related field and a minimum of 10 years of experience in insurance brokerage, with at least 5 years in a leadership role and must be a member of the Chartered Insurance Institute of Nigeria, a member of the Nigerian Council of Registered Insurance Brokers and possess the current membership clearance certificate of the council. (Age bracket: 35 - 40 years)

Managing Director at Mecer Consulting Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Mecer Consulting Limited is recruiting to fill the position of: Managing Director. The position is located in Abuja (FCT). Interested candidates should possess a First Degree in Accounting, Banking & Finance, Economics, Business Administration, Marketing, Cooperative Management or another commercial/social science-related courses with a minimum of 7 years relevant experience, with at least 5 years in management in a financial institution, microfinance bank, cooperative or credit organisation.

Credit Officer at DAG Industries Nigeria Limited (3 Openings)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

DAG Industries Nigeria Limited is recruiting to fill the position of: Credit Officer. The position is located in Ikeja, Lagos State. Interested candidates should possess a Bachelor’s Degree from a credible University, preferably in Finance, Business, Economics, or related fields with 2-3 years’ experience in credit assessment, microfinance, vehicle finance, or similar lending environments.

Territory Development Officer at DAG Industries Nigeria Limited (3 Openings)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

DAG Industries Nigeria Limited is recruiting to fill the position of: Territory Development Officer. The position is located in Kosofe, Amuwo, Ikorodu - Lagos State. Salary: N200,000 - N300,000 per month. Interested candidates should possess a High School completion Certificate required; Diploma or Degree in Marketing, Business, Finance, or related field is an advantage with 2–5 years experience in field sales, business development, microfinance, asset finance, or related sectors.

Senior Account Manager at Ascentech Services Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Ascentech Services Limited - Our client, is recruiting to fill the position of: Senior Account Manager. The position is located in Shagamu, Ogun State. Salary: N800,000 - N1,000,000 / month. Interested candidates should posses a MSc. / ICAN / MBA or similar finance Degree with 10+ proven experience is required.

Hospital Billing Manager at St.Ives Specialist Hospital

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

St.Ives Specialist Hospital is recruiting to fill the position of: Hospital Billing Manager. The position is located in Lagos State. The successful candidate will be responsible for developing and implementing standardized billing systems,and processes to ensure consistency, efficiency, accuracy, and compliance across all facilities. Interested candidates should possess a Bachelor's Degree in Accounting, Finance, Business Administration, Health Information Management, or a related field with 3-5 years' experience in healthcare billing, revenue cycle management, or hospital accounts management, with at least 2 years in a managerial or supervisory role.

Business Development Manager (Deposit Mobilization) at Fundsworth Finance Company Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Fundsworth Finance Company Limited is recruiting to fill the position of: Business Development Manager (Deposit Mobilization). The job is located in Victoria Island, Lagos State. Interested candidates should possess a Bachelor’s Degree in Business Administration, Marketing, Economics, Banking & Finance, or a related field with 3 – 5 years’ experience in deposit mobilization, sales, marketing, or business development within the financial services industry.

Junior Accountant at Fundsworth Finance Company Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Fundsworth Finance Company Limited is recruiting to fill the position of: Junior Accountant. The job is located in Victoria Island, Lagos State. Interested candidates should possess an HND / Bachelor’s Degree in Accounting, Finance, or related fields with 1-3 years of experience.

Savings Sales Marketing Officer at Fundsworth Finance Company Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Fundsworth Finance Company Limited is recruiting to fill the position of: Savings Sales Marketing Officer. The job is located in Victoria Island, Lagos State. The Savings Sales Marketing Officer is responsible for mobilizing deposits, acquiring new savings customers, and promoting the organization’s savings products to achieve deposit growth objectives. Interested candidates should possess an HND / Bachelor’s Degree in Business Administration, Marketing, Finance, or related fields. Proven experience in deposit mobilization or sales is an advantage.

Business Analyst Intern at erpSoftapp

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

erpSoftapp is recruiting to fill the position of: Business Analyst Intern. The position is located in Yaba, Lagos State. Salary: N70,000 - N80,000 monthly. Interested candidates should be currently pursuing or recently completed a Degree in Business Administration, Economics, Finance, Information Technology, Computer Science, or a related field.

Accountant at Mecer Consulting Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Mecer Consulting Limited is recruiting to fill the position of: Accountant. The position is located in Abuja (FCT). Interested candidates should possess Degree or HND qualification in Accounting, Banking & Finance, Economics, Business Administration or a related field (ICAN, ANAN, ACCA or related professional certification is an added advantage) with 5-7 years accounting experience, preferably in a cooperative, microfinance, financial institution or similar environment.

Group Head - Internal Control, Risk Management and Compliance at a Manufacturing Company - Westfield Consulting Limited - 2 Openings

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Westfield Consulting Limited - Our client in the Manufacturing space (recycling) is recruiting to fill the position of: Group Head - Internal Control, Risk Management and Compliance. The position is located in Anthony - Lagos & Mowe – Ogun States. Salary: N1,000,000 - N1,500,000 monthly. Interested candidates should possess a Bachelor’s Degree in a relevant field such as Finance, Accounting and any other relevant field with a minimum of 10 years’ experience in the Finance field or in FMCG.

Business Development Officers at Mecer Consulting Limited (5 Openings)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Mecer Consulting Limited is recruiting to fill the position of: Business Development Officer. The position is located in Abuja (FCT), Kano, Lagos, Oyo and Sokoto States. Interested candidates should possess minimum of an OND, HND or Bachelor’s Degree in Business Administration, Banking and Finance, Marketing, Economics, Accounting or any related field with a minimum of 2 years’ relevant experience in business development, credit marketing, SME lending, microfinance, cooperative lending or consumer banking.

Accountant at 1159 Realty

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

1159 Realty is recruiting to fill the position of: Accountant. The position is located in Ilorin, Kwara State. Interested candidates should possess a Bachelor's Degree or HND in Accounting, Finance, or a related field with 3 – 5 years experience in accounting or finance roles and strong understanding of accounting principles and financial reporting.

Assistant Lecturer (Islamic Finance) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Assistant Lecturer (Islamic Finance). Interested candidates should possess a good Master's Degree obtained from accredited institutions.

Assistant Lecturer (Islamic Banking) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Assistant Lecturer (Islamic Banking). Interested candidates should possess a good Master's Degree obtained from accredited institutions.

Professor (Financial Accounting and Operation Management) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Professor (Financial Accounting and Operation Management). Interested candidates should possess a good Ph.D. Degree obtained from accredited institutions.

Senior Lecturer (Islamic Banking) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Senior Lecturer (Islamic Banking). Interested candidates should possess a good Ph.D. Degree obtained from accredited institutions.

Lecturer I (Islamic Finance) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Lecturer I (Islamic Finance). Interested candidates should possess a good Ph.D Degree obtained from accredited institutions.

Professor (Islamic Banking) at Iconic Open University

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Iconic Open University is recruiting to fill the position of: Professor (Islamic Banking). Interested candidates should possess a good Ph.D. Degree obtained from accredited institutions.

Credit Risk Analyst at Workforce Group

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Workforce Group is recruiting to fill the position of: Credit Risk Analyst. The position is located in Abuja (FCT). Salary: N500,000 - N900,000 monthly. Interested candidate should have Bachelor’s Degree in Business, Finance, Accounting, Economics, or related field with 3-6 years professional experience preferably in the SME loan transactions.

Finance Analyst / Modelling Specialist (Remote) at Prestigious Consulting Group

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Prestigious Consulting Group is recruiting to fill the position of: Finance Analyst / Modelling Specialist. This is a Remote position. Interested candidates should possess a Bachelor’s Degree in Finance, Economics, Accounting, Business Administration, or related disciplines with a minimum of 4 years’ experience in financial analysis, financial modelling, corporate finance, investment analysis, or strategic finance.

Associate, Audit & Risk Management at Babban Gona Farmer Services Nigeria Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Babban Gona Farmer Services Nigeria Limited is recruiting to fill the position of: Associate, Audit & Risk Management. The position is located in Lagos State. Interested candidates should possess a Bachelor's Degree in Business, Finance, Risk management, or a related field with a minimum of 3 years of experience in risk management, preferably in the agricultural or technology industry.

Senior Officer, Internal Audit at Society for Family Health (SFH)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Society for Family Health (SFH) is recruiting to fill the position of: Senior Officer, Internal Audit. The position is located in Abuja. Interested candidates should possess a Bachelor’s Degree in Accounting, Finance, Economics, Business Administration, or related discipline, ICAN / ACCA / CISA / CFE (qualified), with 5 - 7 years progressive relevant experience.

Account Officer at TAT Agency Limited (The Acclivial Travellers Escapade Limited)

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

TAT Agency Limited (The Acclivial Travellers Escapade Limited) is recruiting to fill the position of: Account Officer. The position is located in Lekki Phase 1, Lagos State. Salary: N150,000 monthly. In this role, you will be responsible for managing the financial records and transactions of the travel agency. Interested candidates should possess a Bachelor’s Degree in Accounting, Banking & Finance, or related fields with 1-2 years of accounting experience.

Internal Control and Audit Officer at Managing Banex Mall Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Managing Banex Mall Limited is recruiting to fill the position of: Internal Control and Audit Officer. The position is located in Lagos Island, Lagos State. Interested candidates should possess a Bachelor’s degree in Accounting, Finance, Economics, or related fields; Professional certification (ICAN, ACCA, CIA or equivalent) is an advantage with 3–6 years experience in internal audit, internal control, or compliance roles.

Admin / Finance Manager at SRS Collection

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

SRS Collection is recruiting to fill the position of: Admin / Finance Manager. The position is located in Victoria Island, Lagos State. The ideal candidate will oversee daily administrative operations and financial management functions while ensuring efficiency, compliance, and strong internal controls across all business units. Interested candidates should possess a Bachelor’s Degree in Accounting, Finance, Business Administration, or related fields with 4 – 5 years experience in finance and administration (hospitality experience is highly preferred).

Account Officer at Ascentech Services Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Ascentech Services Limited is recruiting to fill the position of: Account Officer. The position is located in Sagamu, Ogun State. Salary: N250,000 - N350,000 monthly. The successful candidate will be responsible for managing daily financial transactions, maintaining accurate banking records, ensuring timely payments, and supporting treasury and audit functions. Interested candidates should possess a B.Sc or HND, in Accounting, Finance, Economics, or a related discipline with a minimum of 5 years plus relevant accounting experience.

Account Bookkeeper at erpSoftapp

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

erpSoftapp is recruiting to fill the position of: Account Bookkeeper. The position is located in Yaba, Lagos State. Salary: N80,000 - N170,000 monthly. Interested candidates should possess an Associate’s Degree in Accounting, Finance, or a related field is preferred, though equivalent practical experience will be considered; with a minimum of 1 year of relevant experience in bookkeeping, accounting, or a related administrative role.

Accountant at Castel Resources Consultancy Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Castel Resources Consultancy Limited is recruiting to fill the position of: Accountant. The position is located in Port Harcourt, Rivers State. Interested candidates should possess a B.Sc / HND in Accounting, Finance, or a related field with proven experience in accounting or finance roles.

Revenue Growth Strategist at Outsource Nigeria - Omni Channel

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Outsource Nigeria - Omni Channel is recruiting to fill the position of: Revenue Growth Strategist. The position is located in Lekki Aviation Town, Lagos State. Salary: N800,000 / month. Interested candidates should possess a Bachelor’s Degree in Business Administration, Economics, Marketing, Finance, or related fields with 5-10 years of proven experience in business strategy, growth, revenue operations, sales strategy, or business development roles.

Senior Sales Executive at Renmoney

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Renmoney is recruiting to fill the position of: Senior Sales Executive. The position is located in Lagos State. Interested candidates should possess a Bachelor's Degree in Business Administration, Finance, or a related field with at least 2 years of proven success in sales within the financial services industry.

Chief Financial Officer at WorkForce Group

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

WorkForce Group is recruiting to fill the position of: Chief Financial Officer. The position is located in Lagos State. Salary: N1,000,000 - N1,500,000 / month. Interested candidates should possess a Bachelor’s Degree in Finance, Accounting, or related fields from a reputable University (Must be a Chartered Accountant), M.Sc in Accounting field is an added advantage, with a minimum of Five (5) years experience as CFO in Banking or other financial institution with proven records and also have an extensive experience in financial leadership roles in the Lending industry.

Accountant (Senior) at Julius Berger Nigeria Plc

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Julius Berger Nigeria Plc is recruiting to fill the position of: Accountant (Senior). The position is located in Abuja (FCT). Interested candidates should possess a University Degree in accounting, finance, or a related field, proficiency in using accounting software (SAP R3 FI/CO / SAP S4/HANA FI is a plus) with work experience.

Core Banking Officer at a Licensed Fintech-driven Microfinance Bank - Veridion Advisory Partners

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Veridion Advisory Partners - Our client, a licensed fintech-driven microfinance bank is recruiting to fill the position of: Core Banking Officer. The position is located in Lagos State. Interested candidates should possess a Bachelor’s Degree in Computer Science, Information Technology, Banking, Finance, Engineering, or related discipline with 4–7 years experience in Core Banking Operations, Banking Technology, Digital Banking Support, or Financial Services Technology.

Sales Manager (Payment Gateway & Cross-Border Payments) at WAYA Multilink Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

WAYA Multilink Limited is recruiting to fill the position of: Sales Manager (Payment Gateway & Cross-Border Payments). The position is located in Lagos State. Interested candidates should possess a Bachelor’s Degree in Business Administration, Marketing, Finance, Economics, or a related field with a minimum of 5 years of proven experience in fintech, payment solutions, banking, or cross-border payments sales.

Risk Manager at an Africa-Focused Private Capital Fund Company - Alan & Grant

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Alan & Grant - Our client, a an Africa-focused private capital fund company is recruiting to fill the position of: Risk Manager. The position is located in Abuja (FCT). Interested candidates should possess a Bachelor's Degree in Finance, Economics, Accounting, or related field; FRM, CFA, or professional accounting qualifications strongly preferred with an experience in a DFI, impact fund, or microfinance institution is a plus.

Investment Manager at an Africa-Focused Private Capital Fund Company - Alan & Grant

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Alan & Grant - Our client, a an Africa-focused private capital fund company is recruiting to fill the position of: Investment Manager. The position is located in Abuja (FCT). Interested candidates should possess relevant qualifications, MBA or Master's in Finance / Economics is a plus but not required with 6 – 10 years of relevant experience in private equity, private credit, venture debt, investment banking, or corporate finance.

Fund Transfer Officer at Sage-Grey Finance Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Sage-Grey Finance Limited is recruiting to fill the position of: Fund Transfer Officer. The position is located in Victoria Island, Lagos State. Interested candidates should possess minimum of a Bachelor’s Degree in Finance, Accounting, Banking & Finance, Economics, Business Administration, or related disciplines with 2 - 4 years relevant experience in payment operations, fund transfer processing, treasury operations, or settlement roles within a bank, finance company, or corporate treasury department.

Portfolio Monitoring Manager at a Financial Services Company - Alan & Grant

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Alan & Grant - Our client, Financial Services Company is recruiting to fill the position of: Portfolio Monitoring Manager. The position is located in Abuja. Interested candidates should possess a Bachelor's Degree in Finance, Accounting, Economics, or related field; professional qualifications (ACCA, ACA, CFA, CIPM) highly regarded; with 5 - 8 years of experience in portfolio monitoring, credit administration, loan servicing, or post investment management — ideally within a bank, DFI, private credit fund, or impact lender.

External Auditor at Secom Limited

Posted on Fri 05th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Secom Limited is recruiting to fill the position of: External Auditor. The position is located in Yaba Lagos State. Interested candidates should possess a Bachelor’s Degree or Higher National Diploma in Accounting, Economics, Finance, or related fields; Membership with the Institute of Chartered Accountants of Nigeria (ICAN) or a comparable professional body with a minimum of 7 years post-qualification experience in auditing.

Financial Business Analyst at Pagatech Limited

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Pagatech Limited is recruiting to fill the position of: Financial Business Analyst. The position is located in Yaba, Lagos State. Interested candidates should possess a Bachelor’s Degree in Finance, Economics, Accounting, or a related field, a Masters Degree or relevant certification (e.g. FMVA) is a plus with a minimum of 5 years of experience in a related role, and must have completed the mandatory NYSC.

External Auditor at Onyibiz Consult & Insight

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Onyibiz Consult & Insight is recruiting to fill the position of: External Auditor. The position is located in Maryland, Lagos State. Salary: N200,000 - N300,000 per month. Interested candidates should possess a B.Sc / BA qualification in Accounting, Finance or relevant field.

Sales Executive (Salary Loan / Wealth Management) at Rosabon Financial Services (RFS) Limited

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Rosabon Financial Services (RFS) Limited is recruiting to fill the position of: Sales Executive (Salary Loan / Wealth Management). The position is located in Port Harcourt, Rivers State. Salary: N80,000 - N150,000 per month. Interested candidates should possess a B.Sc Degree in Finance, Economics or a related field with proven working experience as a Loan Officer.

Business Analyst at HR-Aid Consults

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

HR-Aid Consults is recruiting to fill the position of: Business Analyst. The position is located in Lekki, Lagos State. Salary: N200,000 - N300,000 per month. Interested candidates should possess a Bachelor’s Degree in Finance, Economics, Business, or a related quantitative field with 2–3 years in Investment Banking, Management Consulting, Corporate FP&A, or a high-growth startup.

MIS Personnel (Accounts & Finance Focus) at Skyline International Tourism and Hospitality Limited

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Skyline International Tourism and Hospitality Limited is recruiting to fill the position of: MIS Personnel (Accounts & Finance Focus). The position is located in Gwarimpa, Abuja. Salary: N200,000 - N300,000 per month.Interested candidates should possess a Bachelor’s Degree or HND in Accounting, Finance, or Statistics with 2–4 years of experience managing MIS, operational data, or working as a data-focused cost clerk/analyst.

Finance Officer at Premiere Urgence Internationale (PUI)

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Premiere Urgence Internationale (PUI) is recruiting to fill the position of: Finance Officer. The position is located in Pulka, Gwoza LGA - Borno State. Salary: N712,260 / Month. Interested candidates should possess a University Degree in Finance, Accounting, or another relevant degree with a minimum of 2 years experience in similar field (NGOs/private companies) and fluency in English, Hausa and any Gwoza dialect is appreciated.

Reconciliation Associate at Lily Hospitals Limited

Posted on Thu 04th Jun, 2026 - hotnigerianjobs.com --- (0 comments)

Lily Hospitals Limited is recruiting to fill the position of: Reconciliation Associate. The position is located in Warri, Delta State. Interested candidates should possess a Bachelor's Degree in Accounting, Finance, Economics, or a related discipline with 1 – 3 years of experience in reconciliation, accounting, finance operations, or audit.