CARE is a non-governmental, non-political, non-profit, non-partisan and non-sectarian humanitarian organization, extending its relief and development assistance to those in need. CARE, as an International Confederation of 13 member organizations is one of the world's largest private humanitarian organizations working in more than 90 plus, countries committed to helping communities in the developing world achieve lasting victories over poverty.

1. Summary of Key Functions:  

Internal Audit Specialist is responsible for helping internal audit Manager in providing independent, objective assurance and consulting activities designed to add value and improve the operations of CARE International in Afghanistan. S/He helps CARE Afghanistan accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes under the supervision and with support of Internal Audit Manager. S/He has to conduct independent appraisals and address reports, which consist of findings, identified weaknesses, recommendations for off-setting or eliminating those weaknesses to the Country Director to ensure that appropriate action is taken. His/her role will contribute to strengthen following key areas:

1. 1. Effectiveness and efficiencies of the operation.
   2. Compliances with rules and regulations
   3. Reliable financial reports and management
   4. Safeguarding of CARE’s Assets and property
   5. Local Partners capacity building
2. Key relations:  Internal Audit Department, Provincial offices, other department heads, External Auditors, Local Partners, Donors and Government if required.      
3. Duty Locations:  Kabul Main office and should have regular visits to country sub offices and its partners when required.
4. Key Results Expected 
   1. Maintaining knowledge of laws and regulations, keeping abreast of changes.  
   2. Review of contracts and agreements, suppliers, employees and other stakeholders and prevent illegal financial actions.
   3. Comprehensive Understanding of Donor Compliance: Demonstrated knowledge of key compliance requirements and regulations associated with major international donors, including USAID, EU, and FCDO.
   4. Carry out spot checks of CARE partners in accordance with the audit plan. Prepare detailed reports identifying key gaps, compliance issues, and risks, along with actionable recommendations to address and mitigate these gaps, ensuring adherence to CARE's policies and donor requirements.
   5. Carry out quarterly site visits to CARE field offices and partners in other provinces to conduct audit reviews and spot checks. Provide anti-fraud and corruption awareness sessions to promote improvements and strengthen the internal control environment, ensuring compliance with CARE's policies and donor requirements.
   6. Assist Internal Audit Manager in identifying weakness of current control process and recommend enhancements to ensure fraud prevention.
   7. Conduct fraud investigations whenever required and prepare investigations report under supervision of Audit Manager.
   8. Make audit reports for each audit assignment for the review of Audit Manager.
   9. Assist Audit unit in designing and implementing processes effective for the prevention or minimization of fraud risks.
   10. Support audit unit in spreading awareness in staff and other stakeholders through trainings, workshops and visuals to mitigate corruption risk and address organization’s stand and policy against corruption.
   11. Conduct analysis of financial records, accounts and various other business data to identify financial irregularities.
   12. Communicate compliance issues to staff and management in collaboration with Audit Manager.
   13. Overseeing and monitoring the implementation of the compliance program.
   14. Assist Audit Manager in developing policies and programs that encourage managers and employees to report suspected fraud and other improprieties without of fear of retaliation.
   15. Assist Audit Manager in developing, coordinating, and participating in a multifaceted education and training program that focusses on the elements of the compliances program, and seeks to ensure that all appropriate employees and management are knowledgeable of, and comply with, pertinent organization standards.
   16. Coordinating internal compliance review and monitoring activities, including periodic reviews of departments, projects and area offices.
   17. Leading audit team during audits of projects, departments and areas in absence of Audit Manager.
   18.  Keep track of external and internal audit recommendations with management and make sure they are implemented on time.
   19. Support Audit Manager in implementation of annual audit plan.
   20. Participate, in the absence of Audit Manager, in Senior management team meeting, Core Leadership Team meetings and any other meeting.
   21. Ensure that reports on internal auditing engagements are provided to the Audit Manager on time.
   22. Any other task assigned by Audit Manager.

Safeguarding Responsibilities:

• Uphold CARE’s Safeguarding Policy (https://www.care-international.org/resources/care-international-safeguarding-policy) and Safeguarding Code of Conduct.
• Must read the Safeguarding Policy and either sign the Safeguarding Code of Conduct or sign a Code of Conduct that is consistent with or references this policy and Safeguarding Code of Conduct.

Safety and Security Responsibility:

We all have a responsibility to promote a safe and secure work environment, foster a safety and security culture, and ensure consistent application of, and compliance with, CARE Afghanistan safety and security policies and procedures.

1. Competence: 
   1. Professional ethics: Promotes and applies professional ethics
   2. IPPF: Applies the International Professional Practices Framework (IPPF) in his/ her role
   3. Governance, risk and control: Applies a thorough understanding of governance, risk, and control appropriate to the organization
   4. Business acumen: Maintains expertise of the business environment, and specific organizational factors and practices.
   5. Communication : Communicates with impact
   6. Persuasion and collaboration: Persuades and motivates others through collaboration and cooperation
   7. Critical thinking: Applies process analysis, business intelligence, and problem solving techniques
   8. Improvement and innovation: Embraces change and drives improvement and innovation

Core Competencies:

1. Competencies:

• Communication skills
• Ability to promote value of internal audit
• Organization regulatory and standards changes
• Organization skills
• Conflict resolution / negotiation skills
• Staff training and development
• Accounting framework tools and techniques
• Change management skills
• IT/ICT frameworks tools and techniques
• Objectivity
• Confidentiality
• Work independently
• Team player
• Work well with all levels of management

2. Technical skills:

• Full understanding of Global Internal Audit Standards (IIA)
• Statistical sampling
• Critical thinking
• Details oriented/ details checker
• Accounting and Finance knowledge
• Financial analysis tools and techniques
• Data collection and analysis tools and techniques
• Problem solving tools and techniques
• Identifying types of controls (preventative, detective)
• Governance, risk and control tools and techniques
• Risk analysis and control assessment techniques

Job Specification

Education: An undergraduate degree or equivalent qualification (Economics, Accounting and Management). ACCA and CIA qualifications are plus point.  

Work Experience: Minimum six years’ experiences in Internal or external Auditing.

Languages Skills: Fluency in written and spoken English, Dari and Pashto languages.

Safeguarding

CARE places human dignity at the center of its relief and development work. At the heart of CARE’s efforts to impact poverty and social justice is its engagement with marginalized communities, and vulnerable adults and children. Vulnerable adults and children are particularly at risk of sexual exploitation and abuse. CARE commits to the protection from sexual harassment, exploitation, and abuse and of vulnerable adults and children, involving CARE Employees and Related Personnel. CARE has a zero tolerance toward sexual exploitation and abuse and child abuse. CARE takes seriously all concerns and complaints about sexual exploitation, harassment and abuse and child abuse involving CARE Employees and Related Personnel

CARE Afghanistan  participates in the Inter-Agency Misconduct Disclosure Scheme. In line with this Scheme, we hereby request information from candidate’s previous employers about any findings of sexual exploitation, sexual abuse and/or sexual harassment during employment, or incidents under investigation when the candidate left employment. All CARE Afghanistan’s offers of employment are subject to satisfactory references and appropriate screening checks. By submitting an application, the applicant confirms his/her understanding of these recruitment procedures.

• Please submit your completed CARE Standard Job application form (ACBAR: Application Form) to afg.vacancies@care.org.
• Applications after the closing date (12:00 AM) and without CARE Application form will not be accepted.
• Please Indicate the position title, Vacancy Number in the Subject Line (Internal Audit Specialist CARE-AF-1028 Kabul) otherwise your application will not be considered.
• Please note that there is no telephonic inquiry and only shortlisted applicants will be contacted with and call for Interview.
• The successful applicant will be expected to undergo a Background Check, Bridger check & Reference check and be compliant and sign up to Care Afghanistan’s Code of Conduct, PSHA (Prevention from Sexual harassment, exploitation and abuse) and other Care Afghanistan policies prior to a final offer being made.
• People with Physical Disabilities and Women are highly encourage to apply.
• CARE IS COMMITTED TO SAFEGUARDING POLICY (Available at: Safeguarding)
• CARE IS COMMITTED TO CODE OF CONDUCT (Available at: CARE Afg Code of Conduct (updated).pdf)