Internal Auditor

Youth's Assembly for Afghanistan Rehabilitation (YAAR) is a national non-governmental organization established in 1994 and registered with the Ministry of Economy of Afghanistan. YAAR implements humanitarian, health, development, education, nutrition, protection, livelihoods, and emergency response programs funded by national and international donors.

Youth's Assembly for Afghanistan Rehabilitation (YAAR) is a national non-governmental organization established in 1994 and registered with the Ministry of Economy of Afghanistan. YAAR implements humanitarian, health, development, education, nutrition, protection, livelihoods, and emergency response programs funded by national and international donors.

To strengthen organizational governance, accountability, transparency, risk management, and compliance, YAAR seeks to recruit a qualified Internal Auditor.

To strengthen organizational governance, accountability, transparency, risk management, and compliance, YAAR seeks to recruit a qualified Internal Auditor.

Position Summary

Position Summary Position Summary

The Internal Auditor is responsible for providing independent, objective assurance and advisory services designed to improve organizational operations. The position evaluates and strengthens the effectiveness of risk management, internal control systems, governance processes, compliance mechanisms, and financial and operational performance.

The Internal Auditor is responsible for providing independent, objective assurance and advisory services designed to improve organizational operations. The position evaluates and strengthens the effectiveness of risk management, internal control systems, governance processes, compliance mechanisms, and financial and operational performance.

The Internal Auditor will conduct audits of financial, operational, procurement, human resources, logistics, asset management, grants management, and programmatic activities to ensure compliance with organizational policies, donor regulations, contractual obligations, and applicable laws.

The Internal Auditor will conduct audits of financial, operational, procurement, human resources, logistics, asset management, grants management, and programmatic activities to ensure compliance with organizational policies, donor regulations, contractual obligations, and applicable laws.

Key Responsibilities

Key Responsibilities Key Responsibilities

1. Internal Audit Planning

1. Internal Audit Planning 1. Internal Audit Planning

• Develop annual risk-based internal audit plans.
• Conduct organizational risk assessments and prioritize audit engagements.
• Prepare audit schedules and audit programs.
• Ensure audit activities align with international auditing standards.

Develop annual risk-based internal audit plans.

Develop annual risk-based internal audit plans.

Conduct organizational risk assessments and prioritize audit engagements.

Conduct organizational risk assessments and prioritize audit engagements.

Prepare audit schedules and audit programs.

Prepare audit schedules and audit programs.

Ensure audit activities align with international auditing standards.

Ensure audit activities align with international auditing standards.

2. Financial Audits

2. Financial Audits 2. Financial Audits

• Review accounting records and financial transactions.
• Verify accuracy and completeness of financial reports.
• Assess adequacy of financial controls.
• Review cash management procedures.
• Examine bank reconciliations and supporting documentation.
• Assess budget utilization and financial compliance.

Review accounting records and financial transactions.

Review accounting records and financial transactions.

Verify accuracy and completeness of financial reports.

Verify accuracy and completeness of financial reports.

Assess adequacy of financial controls.

Assess adequacy of financial controls.

Review cash management procedures.

Review cash management procedures.

Examine bank reconciliations and supporting documentation.

Examine bank reconciliations and supporting documentation.

Assess budget utilization and financial compliance.

Assess budget utilization and financial compliance.

3. Operational Audits

3. Operational Audits 3. Operational Audits

• Evaluate efficiency, effectiveness, and economy of operations.
• Review project implementation processes.
• Assess resource utilization and value for money.
• Identify operational inefficiencies and recommend improvements.

Evaluate efficiency, effectiveness, and economy of operations.

Evaluate efficiency, effectiveness, and economy of operations.

Review project implementation processes.

Review project implementation processes.

Assess resource utilization and value for money.

Assess resource utilization and value for money.

Identify operational inefficiencies and recommend improvements.

Identify operational inefficiencies and recommend improvements.

4. Compliance Audits

4. Compliance Audits 4. Compliance Audits

• Assess compliance with:
• YAAR policies and procedures
• HR Manual
• Finance Manual
• Procurement Manual
• Asset Management Procedures
• Donor regulations and agreements
• Government regulations
• Verify implementation of management directives.

Assess compliance with:

Assess compliance with:

YAAR policies and procedures

YAAR policies and procedures

HR Manual

HR Manual

Finance Manual

Finance Manual

Procurement Manual

Procurement Manual

Asset Management Procedures

Asset Management Procedures

Donor regulations and agreements

Donor regulations and agreements

Government regulations

Government regulations

Verify implementation of management directives.

Verify implementation of management directives.

5. Procurement and Logistics Audits

5. Procurement and Logistics Audits 5. Procurement and Logistics Audits

• Review procurement files and documentation.
• Verify adherence to procurement thresholds and procedures.
• Assess vendor selection processes.
• Review contract management practices.
• Conduct inventory and warehouse audits.
• Verify physical existence of assets.

Review procurement files and documentation.

Review procurement files and documentation.

Verify adherence to procurement thresholds and procedures.

Verify adherence to procurement thresholds and procedures.

Assess vendor selection processes.

Assess vendor selection processes.

Review contract management practices.

Review contract management practices.

Conduct inventory and warehouse audits.

Conduct inventory and warehouse audits.

Verify physical existence of assets.

Verify physical existence of assets.

6. Human Resources Audits

6. Human Resources Audits 6. Human Resources Audits

• Review recruitment and selection procedures.
• Verify personnel file completeness.
• Assess payroll controls.
• Review attendance and leave management systems.
• Verify compliance with labor regulations and organizational policies.

Review recruitment and selection procedures.

Review recruitment and selection procedures.

Verify personnel file completeness.

Verify personnel file completeness.

Assess payroll controls.

Assess payroll controls.

Review attendance and leave management systems.

Review attendance and leave management systems.

Verify compliance with labor regulations and organizational policies.

Verify compliance with labor regulations and organizational policies.

7. Program and Project Audits

7. Program and Project Audits 7. Program and Project Audits

• Conduct audits of project activities.
• Verify achievement of project objectives.
• Assess compliance with donor requirements.
• Review project documentation and reporting.
• Validate field-level implementation.

Conduct audits of project activities.

Conduct audits of project activities.

Verify achievement of project objectives.

Verify achievement of project objectives.

Assess compliance with donor requirements.

Assess compliance with donor requirements.

Review project documentation and reporting.

Review project documentation and reporting.

Validate field-level implementation.

Validate field-level implementation.

8. Internal Control Assessment

8. Internal Control Assessment 8. Internal Control Assessment

• Evaluate adequacy and effectiveness of internal controls.
• Identify control weaknesses and gaps.
• Recommend corrective and preventive actions.
• Monitor implementation of control improvements.

Evaluate adequacy and effectiveness of internal controls.

Evaluate adequacy and effectiveness of internal controls.

Identify control weaknesses and gaps.

Identify control weaknesses and gaps.

Recommend corrective and preventive actions.

Recommend corrective and preventive actions.

Monitor implementation of control improvements.

Monitor implementation of control improvements.

9. Fraud Risk Management

9. Fraud Risk Management 9. Fraud Risk Management

• Identify fraud risks and vulnerabilities.
• Conduct investigations when assigned.
• Review allegations of misconduct and irregularities.
• Recommend fraud prevention measures.

Identify fraud risks and vulnerabilities.

Identify fraud risks and vulnerabilities.

Conduct investigations when assigned.

Conduct investigations when assigned.

Review allegations of misconduct and irregularities.

Review allegations of misconduct and irregularities.

Recommend fraud prevention measures.

Recommend fraud prevention measures.

10. Reporting

10. Reporting 10. Reporting

• Prepare audit reports with findings, risk ratings, recommendations, and management action plans.
• Present audit findings to senior management.
• Submit quarterly and annual audit reports.
• Track implementation of audit recommendations.

Prepare audit reports with findings, risk ratings, recommendations, and management action plans.

Prepare audit reports with findings, risk ratings, recommendations, and management action plans.

Present audit findings to senior management.

Present audit findings to senior management.

Submit quarterly and annual audit reports.

Submit quarterly and annual audit reports.

Track implementation of audit recommendations.

Track implementation of audit recommendations.

11. Advisory Services

11. Advisory Services 11. Advisory Services

• Provide technical advice on internal controls.
• Participate in policy review and development.
• Support management in strengthening governance and accountability systems.

Provide technical advice on internal controls.

Provide technical advice on internal controls.

Participate in policy review and development.

Participate in policy review and development.

Support management in strengthening governance and accountability systems.

Support management in strengthening governance and accountability systems.

Duties and Responsibilities Matrix

Duties and Responsibilities Matrix Duties and Responsibilities Matrix

Area                                         Responsibility

Area                                         Responsibility

Finance                                   Financial audits and compliance reviews

Finance                                   Financial audits and compliance reviews

Procurement                            Procurement and contract audits

Procurement                            Procurement and contract audits

HR                                           HR compliance audits

HR                                           HR compliance audits

Logistics                                  Inventory and asset audits

Logistics                                  Inventory and asset audits

Programs                                 Project and field audits

Programs                                 Project and field audits

Governance                             Internal control and risk assessment

Governance                             Internal control and risk assessment

Compliance                             Donor and policy compliance reviews

Compliance                             Donor and policy compliance reviews

Fraud                                       Investigation and prevention activities

Fraud                                       Investigation and prevention activities

Required Qualifications         

Required Qualifications Required Qualifications          

Education

Education Education

Essential:

Essential:

1. Master's Degree in:

Master's Degree in:

Master's Degree in:

• Accounting
• Finance
• Business Administration
• Economics
• Auditing
• Public Administration

Accounting

Accounting

Finance

Finance

Business Administration

Business Administration

Economics

Economics

Auditing

Auditing

Public Administration

Public Administration

OR

OR OR

2. Bachelor's Degree with significant relevant experience.

Bachelor's Degree with significant relevant experience.

Bachelor's Degree with significant relevant experience.

Preferred Professional Certifications:

Preferred Professional Certifications:

• CIA (Certified Internal Auditor)
• ACCA
• CPA
• CISA
• Certified Fraud Examiner (CFE)

CIA (Certified Internal Auditor)

CIA (Certified Internal Auditor)

ACCA

ACCA

CPA

CPA

CISA

CISA

Certified Fraud Examiner (CFE)

Certified Fraud Examiner (CFE)

Experience

Experience Experience

1. Minimum 5 years of relevant experience in:

Minimum 5 years of relevant experience in:

Minimum 5 years of relevant experience in:

• Internal Audit
• External Audit
• Compliance
• Risk Management

Internal Audit

Internal Audit

External Audit

External Audit

Compliance

Compliance

Risk Management

Risk Management

2. Out of 5 years relevant experience, at least 3 years in NGOs, UN agencies, donor-funded projects, or health programs.

Out of 5 years relevant experience, at least 3 years in NGOs, UN agencies, donor-funded projects, or health programs.

Out of 5 years relevant experience, at least 3 years in NGOs, UN agencies, donor-funded projects, or health programs.

Experience with:

Experience with:

• BPHS/EPHS projects
• Global Fund
• UN agencies
• World Bank
• USAID
• EU-funded programs

BPHS/EPHS projects

BPHS/EPHS projects

Global Fund

Global Fund

UN agencies

UN agencies

World Bank

World Bank

USAID

USAID

EU-funded programs

EU-funded programs

is highly desirable.

is highly desirable.

Technical Competencies

Technical Competencies Technical Competencies

• Internal auditing standards
• Risk management
• Internal control frameworks
• Financial management
• Procurement auditing
• Fraud detection and investigation
• Data analysis
• Audit reporting
• Donor compliance

Internal auditing standards

Internal auditing standards

Risk management

Risk management

Internal control frameworks

Internal control frameworks

Financial management

Financial management

Procurement auditing

Procurement auditing

Fraud detection and investigation

Fraud detection and investigation

Data analysis

Data analysis

Audit reporting

Audit reporting

Donor compliance

Donor compliance

Knowledge of:

Knowledge of:

• COSO Internal Control Framework
• Institute of Internal Auditors (IIA) Standards
• International Financial Reporting Standards (IFRS)

COSO Internal Control Framework

COSO Internal Control Framework

Institute of Internal Auditors (IIA) Standards

Institute of Internal Auditors (IIA) Standards

International Financial Reporting Standards (IFRS)

International Financial Reporting Standards (IFRS)

is an advantage.

is an advantage.

Core Competencies

Core Competencies Core Competencies

Integrity and Ethics

Integrity and Ethics Integrity and Ethics

• Demonstrates honesty and professionalism.
• Maintains confidentiality.

Demonstrates honesty and professionalism.

Demonstrates honesty and professionalism.

Maintains confidentiality.

Maintains confidentiality.

Independence

Independence Independence

• Maintains objectivity and impartiality.

Maintains objectivity and impartiality.

Maintains objectivity and impartiality.

Communication

Communication Communication

• Strong report writing and presentation skills.

Strong report writing and presentation skills.

Strong report writing and presentation skills.

Analytical Thinking

Analytical Thinking Analytical Thinking

• Ability to identify root causes and systemic weaknesses.

Ability to identify root causes and systemic weaknesses.

Ability to identify root causes and systemic weaknesses.

Problem Solving

Problem Solving Problem Solving

• Provides practical recommendations.

Provides practical recommendations.

Provides practical recommendations.

Attention to Detail

Attention to Detail Attention to Detail

• Reviews documentation thoroughly.

Reviews documentation thoroughly.

Reviews documentation thoroughly.

Languages

Languages Languages

Required:

Required:

• Fluent Dari and Pashto.
• Strong written and spoken English.

Fluent Dari and Pashto.

Fluent Dari and Pashto.

Strong written and spoken English.

Strong written and spoken English.

Key Performance Indicators (KPIs)

Key Performance Indicators (KPIs) Key Performance Indicators (KPIs)

1. Annual audit plan completed (%).
2. Number of audits conducted.
3. Audit reports issued on time.
4. Percentage of recommendations implemented.
5. Number of high-risk findings resolved.
6. Compliance rate across audited units.
7. Reduction in repeat audit findings.
8. Timeliness of follow-up reviews.

Annual audit plan completed (%).

Annual audit plan completed (%).

Number of audits conducted.

Number of audits conducted.

Audit reports issued on time.

Audit reports issued on time.

Percentage of recommendations implemented.

Percentage of recommendations implemented.

Number of high-risk findings resolved.

Number of high-risk findings resolved.

Compliance rate across audited units.

Compliance rate across audited units.

Reduction in repeat audit findings.

Reduction in repeat audit findings.

Timeliness of follow-up reviews.

Timeliness of follow-up reviews.

Interested candidates are requested to submit their updated CV and Cover Letter (combined into a single PDF file) via email to recruitment@yaar.af 
Please clearly mention the Position Title and Vacancy Number in the email subject line as: (YAAR-HQ/Internal Audit-132) Otherwise, your application willnot be considered.

Interested candidates are requested to submit their updated CV and Cover Letter (combined into a single PDF file) via email to recruitment@yaar.af 
Please clearly mention the Position Title and Vacancy Number in the email subject line as: (YAAR-HQ/Internal Audit-132) Otherwise, your application willnot be considered.