Job Detail

Under the direct supervision of the Chief Executive Officer (CEO), the Internal Auditor is responsible for timely conducting internal audits in accordance with the annual audit plan and internal audit manual, as well as assisting with other audit matters and projects. The purpose of this role is to provide advisory services and reasonable assurance to AFGA management and board to support effective governance, accountability, performance and sustainability by: a) analyzing and assessing the effectiveness and efficiency of the operational systems and processes; and b) ensuring the reliability of financial reporting and compliance with AFGA policies, procedure and Afghanistan laws and regulations.

Duties & Responsibilities:

Plan, Evaluate and Improve Controls and Risk Management Processes:

• Periodically review the Internal Audit Manual in coordination with AFGA Senior Management Team (SMT) and in consultation with CEO and present it to the board for approval.
• Preparing risk-based quarterly/annual audit plan which fulfils the responsibility of the internal audit department as per IA manual and implement the plan accordingly.
•  Develop internal audit program and checklist for conducting of internal audit engagements.
• Prepare timely quarterly internal audit report to the Audit committee/BOD highlighting work done, findings and relevant recommendations.
• Evaluate control environment including soundness of financial and operating controls around various departments of the AFGA and provide recommendations on existing policies and procedures to further strengthen the same through presentation of audit reports
• Evaluate and examine the adequacy and effectiveness of internal controls and systems to protect AFGA’s assets and resources;
• Review and check accounting entries (income and expenditures), to ensure its consistency and accuracy with the financial reports prepared by Finance department staff and in line with the project/programs budget.
• Visit Regional Offices and service delivery points and report any issues or deviations from protocols and procedures;
• Maintain an updated risk register at AFGA, present it to SMT/CEO for considerations and presentation to the Board of Directors.
• Verify the Fixed Asset Register after physical Fixed Asset Check and report on findings.
• Provide assistance as focal point to the external auditors as required.

Reports and Follow Ups:

• Prepare comprehensive written reports outlining audit findings, control weaknesses, observations and recommendations including management remedial actions for improvement.
• Conduct regular follow up of all open internal and external/donor audit findings to ensure the implementation of the action plans by AFGA management.
• Conduct audit follow up visits to determine the implementation of earlier findings and recommendations;

Other activities

• Attend SMT and any other meetings as per CEO’s direction, to present internal audit findings and recommendations;
• Perform any other special tasks or investigations assigned by the CEO;