audit lead

Denali Health Plant City

About Denali HealthDenali Health is an Independent Research Organization conducting Phase I&ndash;IV clinical trials across psychiatry, neurology, wound care, vaccines, and pediatrics. We operate dedicated research sites in Atlanta and Plant City and partner with leading sponsors and CROs to deliver clean, audit-ready data on every study.The RoleWe are hiring a Central Quality Assurance &amp; Audit Prep Lead to own inspection readiness across our entire portfolio. This is not a paper-pushing QA role. You will be the person who finds the issue before the CRA does, before the sponsor auditor does, and long before an FDA inspector ever walks through the door.You will sit horizontally across both sites and every active protocol, continuously verifying that our source data, regulatory documentation, and sponsor system entries (EDC, IRT/IWRS, ePRO, central lab portals, imaging portals, safety reporting platforms) are complete, accurate, and reconciled at all times.What You'll Own<ul><li>Source verification in CRIO &mdash; ALCOA-C review of every active subject's eSource on a defined cadence; flag and drive resolution of incomplete, unsigned, or inconsistent documentation.</li><li>Regulatory binder integrity &mdash; Continuous audit of eReg: 1572s, CVs, licenses, training, financial disclosures, IRB approvals and continuing reviews, protocol signature pages, delegation logs, lab certifications.</li><li>Sponsor system reconciliation &mdash; Cross-check CRIO source against EDC, IRT/IWRS dispensing records, ePRO, central lab data, and any other sponsor-mandated portal. Catch mismatches in vitals, dosing, AEs, ConMeds, and lab values before they become findings.</li><li>AE/SAE traceability &mdash; Verify every AE in source appears in EDC, every SAE was reported within sponsor timelines with documentation, and all follow-ups are closed.</li><li>Protocol deviation oversight &mdash; Maintain the single source of truth for PDs across studies; ensure proper categorization, reporting, and CAPA closure.</li><li>IP accountability &mdash; Reconcile dispensing, returns, temperature excursions, and destruction against IRT and EDC records.</li><li>Query aging and trend analysis &mdash; Track open queries, root-cause recurring patterns, and partner with site leadership on retraining when needed.</li><li>Pre- and post-monitoring visit prep &mdash; Ready the site before CRA arrival; drive follow-up letter action items to closure within sponsor-required windows.</li><li>Internal mock audits &mdash; Run BIMO-style inspections per study, produce findings reports, assign and verify CAPAs.</li><li>Quality dashboard for leadership &mdash; Monthly reporting on SDV pass rate, query aging, regulatory expiry calendar, deviation trends, and findings by site/PI/CRC.</li></ul>What We're Looking For<ul><li>3+ years in clinical research with hands-on experience in QA, monitoring, or senior CRC/regulatory work</li><li>Deep working knowledge of ICH-GCP, 21 CFR Parts 11/50/54/56/312, and ALCOA-C principles</li><li>Proficiency in CRIO (eSource and eReg) is strongly preferred</li><li>Comfort working across multiple sponsor EDC platforms (Medidata Rave, Veeva, Oracle, etc.) and IRT/IWRS systems</li><li>A pattern-recognition mindset &mdash; you spot the anomaly in a 200-row export and you know which finding kills a site at audit</li><li>Strong written communication; you can document a finding and a CAPA cleanly</li><li>Self-directed and organized; this role drives its own cadence across multiple studies</li></ul>Why This RoleYou will report directly to the VP of Clinical Operations and have visibility into every study we run. The work you do directly determines whether sponsors return for the next study. We measure this role on outcomes &mdash; clean audits, fast query resolution, zero critical findings &mdash; not on hours logged.How to ApplyWe want to hear and see you, not just read your resume.Send a 2&ndash;4 minute video introduction to talent@denali-health.com along with your resume.In the video, please cover:<ul><li>Your background in clinical research and what drew you to QA / audit readiness specifically</li><li>A concrete example of a finding you caught (or wish someone had caught) &mdash; what was it, how did you find it, and what was the outcome?</li><li>Which EDC, IRT, and eSource/eReg systems you've worked in</li><li>What your first 30 days in this role would look like</li></ul>Subject line: Central QA &amp; Audit Prep Lead &mdash; [Your Name]We review every video personally. Applications without a video will not be prioritized.Denali Health is an equal opportunity employer. We are committed to building a team that reflects the diversity of the patients and communities we serve.Work Location: Remote

Clinical Research Quality Assurance and Audit Prep Lead

RSRIR Chartered Accountants

Job description:The Audit Supervisor will independently plan and supervise internal and external audit engagements, review financial statements and audit deliverables, assess internal controls and risk areas and lead audit teams while ensuring compliance with applicable auditing and accounting standards.Key Responsibilities:<ul><li>Supervise and execute internal &amp; external audit engagements</li><li>Review financial statements, working papers and audit reports</li><li>Evaluate internal controls, risk management and compliance</li><li>Lead, mentor and review work of audit team members</li><li>Coordinate directly with clients and resolve audit matters</li></ul>Requirements:<ul><li>CA Finalist</li><li>Minimum 2 years post-articleship audit experience</li><li>Strong technical knowledge of auditing and financial reporting</li></ul>Location: SMCHS, Karachi | On-siteApply at: Career@rsrir.comJob Type: Full-timeApplication Question(s):<ul><li>What is your current salary?</li><li>What is your expected salary?</li></ul>Experience:<ul><li>Audit &amp; Assurance: 4 years (Required)</li></ul>Work Location: In person

Supervisor - Audit & Assurance

Waad Education

<div>Waad Education is seeking an experienced Internal Audit Manager to establish, lead, and manage the internal audit function. Reporting directly to the Board Audit Committee, the role is responsible for developing and executing a robust audit strategy, evaluating the effectiveness of internal controls, and providing independent assurance on governance, risk management, and compliance across all schools and corporate functions.
Key Responsibilities:<ul><li>
Lead the development and implementation of the internal audit framework, charter, and methodology</li></ul><ul><li>
Develop and own the annual risk-based internal audit plan and ensure its effective execution</li><li>
Lead and manage internal audit activities across operational, academic, financial, HR, procurement, and compliance areas</li><li>
Evaluate the effectiveness of internal controls and drive continuous improvement initiatives</li><li>
Prepare and present audit reports, insights, and recommendations to the Board Audit Committee and senior management</li><li>
Lead risk assessment processes and support enterprise risk management initiatives</li><li>
Oversee and lead fraud investigations and special audit assignments</li><li>
Manage relationships with internal stakeholders and external auditors to ensure alignment and efficiency</li><li>
Promote a strong governance, risk, and control culture across the organization</li></ul> 

Requirements 
<ul><li>
Bachelor&rsquo;s degree in Accounting, Finance, Audit, or a related field</li><li>
Professional certification (CIA, CPA, ACCA, or equivalent) is required</li><li>
5&ndash;8 years of internal audit experience, including at least 2&ndash;3 years in a managerial or supervisory role</li></ul><ul><li>
Experience in education, services, or diversified groups; Big 4 experience is a plus</li><li>
Strong knowledge of IFRS, COSO, and risk management</li></ul>
Key Competencies<ul><li>
Experience with ERP systems (e.g., Microsoft Dynamics 365).</li></ul><ul><li>
Proven ability to lead internal audit functions and drive change.</li><li>
Excellent communication and stakeholder management skills.</li><li>
High integrity and professionalism.</li></ul></div>

Internal Audit Manager

Sharpe Patel PLLC

AUDIT MANAGER JOB DESCRIPTIONJob Title: Audit ManagerReports to: Audit PartnersContract Type: Full-TimeWorking Location: Hybrid - Charlotte, NCWHO WE ARESharpe Patel PLLC is a full-service accounting firm that provides audits, reviews, compilations, bookkeeping, tax, and advisory services for a variety of clients. We are looking to grow our team while creating a collaborative culture that supports each staff in their personal growth in the industry. Our firm is dedicated to providing superior solutions by gaining an understanding of each client's business and providing personalized services to fit their every need.ABOUT THIS ROLESharpe Patel PLLC is looking for a bright and eager candidate seeking a full-time position in audit in our Charlotte office. This position would work directly with our audit department. The audit team serves a variety of clients including nonprofits, governments, affordable housing, community college foundations, captive insurance, employee benefit plans, charter schools, construction, and various other entities.PRIMARY RESPONSIBILITES<ul><li>Lead and manage audits, reviews, compilations, and other attest engagements, ensuring that work is performed in accordance with professional standards, within established timelines, and in line with client expectations</li><li>Oversee the planning, execution, and completion of audits, including managing the engagement budget, staffing, and schedules</li><li>Supervise, train, review and mentor senior and staff auditors, providing technical guidance and feedback to develop their professional skills</li><li>Prepare and review financial statements, ensuring compliance with applicable accounting standards (GAAP, IFRS, etc.) and firm policies</li><li>Identify audit risks, assess internal controls, and develop risk-based audit plans that are tailored to each client&rsquo;s needs</li><li>Perform more complex audit procedures, including detailed financial analysis, testing of accounts, and evaluating the effectiveness of internal controls and financial reporting</li><li>Build and maintain strong client relationships, acting as the primary point of contact for clients throughout the audit process. Address client questions, concerns, and requests in a timely and professional manner</li><li>Manage the delivery of client reports, including financial statements, audit findings, and recommendations, and collaborate with partners to present these to clients</li><li>Monitor engagement progress to ensure audits are completed on time and within budget, addressing any issues that may arise during the engagement</li><li>Lead or contribute to business development activities by identifying new client opportunities, assisting in proposal preparation, and participating in networking efforts to grow the firm&rsquo;s presence</li><li>Contribute to the firm&rsquo;s internal initiatives, including process improvements and trainings</li></ul>REQUIREMENTS<ul><li>Bachelor&rsquo;s degree in accounting, finance, or related field (Master&rsquo;s preferred)</li><li>CPA certification required (or in-progress)</li><li>5+ years of experience in public accounting or audit services, with a deep understanding of audit procedures, regulations, and financial reporting</li><li>Advanced technical knowledge of GAAP, auditing standards and other relevant regulations</li><li>Proven experience in managing audit engagements, including overseeing staff, budgeting, and coordinating with clients</li><li>Strong leadership and mentoring skills, with experience guiding and developing staff and senior associates</li><li>Exceptional problem-solving and analytical abilities, with the ability to translate complex financial information into actionable insights and recommendations for clients</li><li>Strong communication and interpersonal skills, with the ability to manage client relationships and effectively communicate with partners, clients, and staff at all levels</li><li>Ability to manage multiple priorities and meet deadlines while maintaining a high level of quality</li><li>Proficiency in accounting and audit software and Microsoft Office Suite</li><li>Reliable transportation and ability to work in-office at least 3-5 days per week</li></ul>At Sharpe Patel PLLC, we encourage a healthy work/life balance by providing you with the tools, compensation, and benefits to achieve a high quality of life. See below for some of the benefits we provide.FIRM BENEFITS<ul><li>Flexible Paid Time Off</li><li>Health, Dental &amp; Vision Insurance</li><li>401k Retirement Plan with Employer Matching</li><li>Hybrid Work Location</li><li>Routine Company Outings</li><li>Relaxed Office Environment</li><li>License, Certification &amp; CPE Fee Coverage</li></ul>Sharpe Patel is a proud equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identify/expression, disability status, or any other characteristic protected by law.Job Type: Full-timeBenefits:<ul><li>401(k)</li><li>401(k) matching</li><li>Dental insurance</li><li>Health insurance</li><li>Life insurance</li><li>Paid parental leave</li><li>Paid time off</li><li>Vision insurance</li></ul>Ability to Commute:<ul><li>Charlotte, NC 28203 (Required)</li></ul>Work Location: Hybrid remote in Charlotte, NC 28203

Audit Manager

Consorcio Conaudit Oman

Consorcio Conaudit Oman is a professional auditing and financial services company headquartered in Muscat, Oman. We specialize in delivering IT audit solutions, compliance frameworks, and risk management strategies that empower organizations to achieve transparency, efficiency, and sustainable growth. Our mission is to combine expertise, innovation, and integrity to ensure impactful audit outcomes and client trust.Position Overview We are seeking an IT Audit Director to lead and manage the company&rsquo;s IT audit function, risk assessment processes, and compliance initiatives. This role requires a highly experienced professional with strong technical expertise, analytical skills, and leadership abilities to design and implement effective IT audit frameworks. The IT Audit Director will play a key role in safeguarding Consorcio Conaudit Oman&rsquo;s operations and maintaining its reputation for excellence in governance and technology assurance.Key Responsibilities<ul><li>Develop and oversee IT audit policies, procedures, and frameworks.</li><li>Conduct risk assessments of IT systems, applications, and infrastructure.</li><li>Ensure compliance with Oman&rsquo;s IT regulations and international audit standards.</li><li>Lead IT audits and ensure accurate documentation of findings.</li><li>Collaborate with management to strengthen IT governance and operational efficiency.</li><li>Prepare detailed reports on IT audit performance and recommend improvements.</li><li>Train and mentor staff on IT compliance and audit best practices.</li><li>Monitor emerging technologies and assess their impact on IT risk management.</li></ul>Qualifications<ul><li>Bachelor&rsquo;s degree in Information Technology, Computer Science, Accounting, or related field (Master&rsquo;s preferred).</li><li>8&ndash;10 years of experience in IT auditing, risk management, or compliance.</li><li>Strong knowledge of IT audit frameworks, cybersecurity standards, and regulatory requirements.</li><li>Excellent analytical, communication, and leadership skills.</li><li>Proficiency in audit software, ERP systems, and IT governance tools.</li><li>Ability to manage complex projects and deliver under deadlines.</li></ul>What We Offer<ul><li>Competitive salary and benefits package.</li><li>Opportunity to grow within a dynamic Oman-based auditing and financial services company.</li><li>Professional development and career advancement opportunities.</li><li>A collaborative and integrity-driven work environment.</li></ul>How to Apply Interested applicants may send their CV and cover letter via Indeed or directly to the company&rsquo;s recruitment team, highlighting their experience in IT auditing and achievements in strengthening governance and compliance frameworks.Job Type: Full-timePay: Up to RO3,500.000 per monthWork Location: In person

IT Audit Director

Tabby

<div><h3 class="jobSectionHeader">Description</h3><div> 
The Lead Auditor - Finance, Treasury &amp; Financial Risk will be responsible for leading and delivering end-to-end audits across key financial domains, including finance, treasury operations and financial risk management (credit, capital and liquidity). The role involves independently planning, executing and reporting on audits, while assessing the effectiveness of governance, risk management and internal control frameworks. 
</div><div>Internal Audit Leads are expected to take full ownership of assigned audit engagements, from risk assessment and scoping through to issue validation and stakeholder engagement, ensuring alignment with CBUAE expectations and requirements, IFRS standards and internal policies. 
</div><div>This role requires a strong experience and understanding of finance and accounting principles, treasury activities and financial risk disciplines, combined with the ability to lead audit assignments, challenge the business constructively and provide actionable insights. Advanced data analytics capabilities are essential to support a risk-based, data-driven audit approach and to enhance audit quality and efficiency.</div><h3 class="jobSectionHeader"> 
Key Responsibilities</h3><div> 

Finance &amp; Treasury Audits 
</div><ul><li>Lead and deliver end-to-end audits across finance, treasury and financial risk processes, including financial reporting, accounting, liquidity management, funding, investments, payments and tax.</li>
<li>Independently plan audit engagements through risk assessment, scoping, execution and reporting, ensuring a high-quality, risk-based approach.</li>
<li>Evaluate compliance with IFRS, CBUAE regulatory requirements and internal policies, identifying gaps and areas for improvement.</li>
<li>Review treasury frameworks, including cash management, FX exposure and hedging strategies, ensuring robust governance and control practices.</li>
<li>Monitor developments in financial reporting standards, regulatory expectations and fintech trends, incorporating relevant insights into audit coverage.</li>
Review external audit observations, assess their impact on internal control environments and track remediation actions to closure. 
<li>
</li>
</ul><div> 
Data Analytics &amp; Continuous Improvement 
</div><ul><li>Apply advanced data analytics to identify anomalies, emerging risks, and control weaknesses across finance and treasury processes.</li>
<li>Leverage data models, dashboards and automation tools to enhance audit planning, execution and continuous monitoring.</li>
<li>Drive a data-driven audit approach, improving audit efficiency, coverage and insight generation.</li>
Contribute to the development and enhancement of the risk-based audit plan, incorporating thematic reviews and continuous auditing techniques. 
<li>
</li>
</ul><div> 
Compliance &amp; Risk Management 
</div><ul><li>Ensure audit activities are aligned with CBUAE regulations, IFRS standards and internal governance frameworks.</li>
<li>Assess the effectiveness of financial risk management practices, including credit, market and liquidity risk oversight.</li>
<li>Provide forward-looking insights on emerging financial, regulatory and business risks impacting Tabby.</li>
Challenge existing processes and controls constructively, promoting a strong risk and control culture. 
<li>
</li>
</ul><div> 
Reporting &amp; Communication 
</div><ul><li>Report audit outcomes to the Head of Internal Audit, providing clear, risk-based conclusions and practical recommendations.</li>
<li>Prepare concise, high-quality audit reports and communicate findings effectively to senior management.</li>
<li>Build strong relationships with key stakeholders, influencing change and driving timely remediation of audit findings.</li> 
</ul> 
<h3 class="jobSectionHeader">Skills, Knowledge and Expertise</h3> 
<ul>
<li>
7+ years of relevant experience in internal audit, external audit or financial control within banking, fintech or financial services environments.</li>
<li>Bachelor&rsquo;s degree in Accounting, Finance, Economics or a related discipline.</li>
<li>Relevant professional certifications such as CPA, ACCA, CA, CIA, or CISA (or actively pursuing) are strongly preferred.</li>
<li>Strong technical expertise in finance, accounting and treasury, with a solid understanding of IFRS and CBUAE regulatory frameworks.</li>
<li>Demonstrated experience leading audits across financial reporting, treasury operations, liquidity, funding and financial risk management.</li>
<li>Sound knowledge of internal control frameworks (e.g., COSO) and risk-based auditing methodologies.</li>
<li>Proficiency in data analytics and visualization tools (e.g., SQL, Python, Power BI, Tableau), with the ability to translate data into actionable audit insights.</li>
<li>Strong analytical thinking, with the ability to assess complex processes, identify risks and challenge controls effectively.</li>
<li>Excellent communication and stakeholder management skills, with experience presenting to senior management and influencing outcomes.</li>
<li>Proven ability to operate independently, manage multiple priorities and deliver high-quality work in a fast-paced, dynamic environment.</li>
<li>High level of professional skepticism, integrity and attention to detail.</li>
<li>Fluency in English required.</li></ul> 
<div></div>
<h3 class="jobSectionHeader">
Benefits</h3> 
<ul>
<li>
Flexible working model with trust and autonomy from day one.</li>
<li>A high-growth environment with ownership and responsibility that will accelerate your career.</li>
<li>Participation in the company&rsquo;s employee stock options program.</li>
<li>Comprehensive health insurance.</li>
<li>Flexi Perks: a monetary benefit to spend on what matters most to you &mdash; health, well-being, education, or professional development.</li></ul><div></div><h3 class="jobSectionHeader"> 
About Tabby</h3><div>
Tabby creates financial freedom in the way people shop, earn and save, by reshaping their relationship with money. 
 
The company&rsquo;s flagship offering allows shoppers to split their payments online and in-store with no interest or fees. Over 32,000 global brands and small businesses, including Amazon, Noon, IKEA and Shein use Tabby to accelerate growth and gain loyal customers by offering easy and flexible payments online and in stores. 
 
Tabby has generated over $7 billion in transaction volume for its partner brands and has the highest rated, most reviewed, largest and fastest growing app of any fintech in the GCC region. 
 
Tabby launched operations in 2020 and has raised +$1 billion in equity and debt funding from global and regional investors.</div></div>

Lead Auditor - Finance, Treasury & Financial Risk

<div>At PwC, our people in audit and assurance focus on providing independent and objective assessments of financial statements, internal controls, and other assurable information enhancing the credibility and reliability of this information with a variety of stakeholders. They evaluate compliance with regulations including assessing governance and risk management processes and related controls. In financial statement audit at PwC, you will focus on obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor&rsquo;s report that includes the auditor&rsquo;s opinion. 
Enhancing your leadership style, you motivate, develop and inspire others to deliver quality. You are responsible for coaching, leveraging team member&rsquo;s unique strengths, and managing performance to deliver on client expectations. With your growing knowledge of how business works, you play an important role in identifying opportunities that contribute to the success of our Firm. You are expected to lead with integrity and authenticity, articulating our purpose and values in a meaningful way. You embrace technology and innovation to enhance your delivery and encourage others to do the same.
Examples of the skills, knowledge, and experiences you need to lead and deliver value at this level include but are not limited to:<ul><li>
Analyse and identify the linkages and interactions between the component parts of an entire system.</li><li>
Take ownership of projects, ensuring their successful planning, budgeting, execution, and completion.</li><li>
Partner with team leadership to ensure collective ownership of quality, timelines, and deliverables.</li><li>
Develop skills outside your comfort zone, and encourage others to do the same.</li><li>
Effectively mentor others.</li><li>
Use the review of work as an opportunity to deepen the expertise of team members.</li><li>
Address conflicts or issues, engaging in difficult conversations with clients, team members and other stakeholders, escalating where appropriate.</li><li>
Uphold and reinforce professional and technical standards (e.g. refer to specific PwC tax and audit guidance), the Firm's code of conduct, and independence requirements.</li></ul> 
The Opportunity 
As part of the External Audit team you are expected to lead the way as technology-enabled advisors who provide benefits through digitization, automation, and increased efficiencies. As a Manager you are expected to supervise, develop, and coach teams, manage client service accounts, and drive assigned client engagement workstreams by independently solving and analyzing complex problems to develop quality deliverables. This role requires knowledge in U.S. GAAP, U.S. GAAS, and PCAOB standards, and a CPA license.<div> 
Responsibilities 
<ul><li>Lead as technology-enabled advisors in external audit</li><li>Supervise, develop, and coach teams</li><li>Manage client service accounts</li><li>Drive client engagement workstreams</li><li>Solve and analyze complex problems</li><li>Develop top-quality deliverables</li><li>Confirm adherence to U.S. GAAP, U.S. GAAS, and PCAOB standards</li><li>Utilize digitization and automation for increased efficiencies</li></ul></div><div> 
What You Must Have 
<ul><li>Bachelor's Degree in Accounting</li><li>5 years of experience</li><li>CPA license. International hires are required to hold the equivalent certification/credential in the selected individual's home country and will be required to meet US credential requirements after joining the firm.</li></ul></div><div> 
What Sets You Apart 
<ul><li>CPA license in work office state</li><li>In-depth knowledge of U.S. GAAP and U.S. GAAS</li><li>Proficiency in technical accounting and financial reporting</li><li>Ability to lead and motivate teams</li><li>Broad global and cross-cultural perspective</li><li>Proficiency in automation and digitization</li><li>Client relationship management skills</li><li>Business acumen and industry knowledge</li></ul></div> 
The salary range for this position is: $99,000 - $252,450. For residents of Washington state the salary range for this position is: $99,000 - $297,000. Actual compensation within the range will be dependent upon the individual's skills, experience, qualifications and location, and applicable employment laws. All hired individuals are eligible for an annual discretionary bonus. PwC offers a wide range of benefits, including medical, dental, vision, 401k, holiday pay, vacation, personal and family sick leave, and more. To view our benefits at a glance, please visit the following link: https://pwc.to/benefits-at-a-glance
As PwC is an equal opportunity employer, all qualified applicants will receive consideration for employment at PwC without regard to race; color; religion; national origin; sex (including pregnancy, sexual orientation, and gender identity); age; disability; genetic information (including family medical history); veteran, marital, or citizenship status; or, any other status protected by law.
PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy.
Learn more about how we work: https://pwc.to/how-we-work
For only those qualified applicants that are impacted by the Los Angeles County Fair Chance Ordinance for Employers, the Los Angeles' Fair Chance Initiative for Hiring Ordinance, the San Francisco Fair Chance Ordinance, San Diego County Fair Chance Ordinance, and the California Fair Chance Act, where applicable, arrest or conviction records will be considered for Employment in accordance with these laws. At PwC, we recognize that conviction records may have a direct, adverse, and negative relationship to responsibilities such as accessing sensitive company or customer information, handling proprietary assets, or collaborating closely with team members. We evaluate these factors thoughtfully to establish a secure and trusted workplace for all.</div>

PwC Private - Audit Manager

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