Internal Audit: Under the supervision of the Internal Auditor, He/she carries out regular, random or targeted checks to ensure compliance with the PU-AMI procedures. He/she organizes and coordinates the implementation of measures if necessary to ensure that the organization’s goals and objectives are met.
External Audit: He/she coordinates the preparation and conduct of external audits in coordination with the departments concerned of the mission, under the supervision of the Internal Auditor.
Recommendation follow-up: he/she contributes to ensur ethe implementations of internal and external recommnedations.
Compliance: He/she ensures compliance with rules, plans, procedures, laws, regulations, contracts or other requirements.
Risk management: He/she participates in the analysis of situations impacting the Association as a whole, participates in risk monitoring, and suggests (in consultation with the Internal Auditor) mitigation measures at the mission level.
Training: He/She participates in the consolidation of audit information and dissemination to the Internal Auditor. He/She provides training to national and expatriate staff, as required, in line with lessons learned from audits.
Archiving: He/She contributes to the monitoring of archiving procedures in coordination with the responsible department.
General responsibilitiesمسؤلیت های عمومی :
The Internal Audit Officer is responsible for providing assurance to the mission on Governance, Risk Management, and Internal Controls.
He/She reports to the internal auditor.
He/She closely works with the Departments and Bases with consideration of the code of ethics and independency of the Office of the Internal Audit.
He/She conducts the audit based on the internal audit plan, surprise audits, and alerts received.
The Internal Audit Officer’s tasks/responsibilities are mentioned below as objectives and any other task assigned by the Internal Auditor, HOM, and HQ Internal Audit.
Objective 1هدف اول :
Activities/Main dutiesفعالیت ها/ وظایف عمده: Carry out Internal Audits in accordance with the internal audit plan and standard procedures
- Implement an internal audit plan that identifies risks and priorities, in collaboration with all departments and bases in close coordination with Internal auditor..
- Carry out audits of documentation, internal and donor procedures, and processes, at coordination and field levels.
- Coordinate the quarterly check under the supervision of the internal auditor and follow up with all the departments and bases.
|In General, ensure that the principles of accountability and transparency are at the heart of the mission’s spirit and practices
- Contribute to formulate the internal recommendations and prepare the communication of them to the relevant departments,
Objective 2هدف دوم: External Audit Coordination
Activities/Main dutiesفعالیت ها/ وظایف عمده:
- Review the received document based on the SOP/checklist and follow-up the pending with the relevant departments and bases and informing the internal auditor for further process.
- Prepare the lessons learned (capitalize the faced challenges after every external audit) gained during the course of the external audit and share it with the Internal Auditor for review and validations.
Objective 3هدف سوم :
Activities/Main dutiesفعالیت ها/ وظایف عمده: Ensure the implementation of the Internal and External recommendations
-Prepare a follow-up of recommendations using the standard tool and share it with the relevant departments after the revision of the internal auditor.
- Regularly update a follow-up of internal and external recommendations. Share with the Internal auditor for discussion and further steps required.
- Monitor the implementation of external and internal audit recommendations and report on the progress to the Internal auditor
-As part of a formal and regular process, ensure that HQ recommendations are implemented, and report to the Internal auditor regard of the progress/status.
Objective 4هدف چهارم :
Activities/Main dutiesفعالیت ها/ وظایف عمده: Compliance
- Ensure that all organisation and mission standards are implemented as well as compliant with donor rules.
-Monitor national legislation (Tax Exemption, social security, and labor law)
-Ensure compliance with tax laws and that tax and VAT exemptions are achieved in a timely manner.
-Follow up on contentious cases (supplier, staff)
Objective 5هدف چهارم : Alert Mechanism
Activities/Main dutiesفعالیت ها/ وظایف عمده:
-under the supervision of the internal auditor, conduct the investigation and share the finding with the internal auditor before finalization of the findings.
-request the document/file, conduct an interview, and testimony and the progress on the activity share with the internal auditor for consultation purposes.
-conduct an investigation for alerts raised, and reports to the internal auditor before sharing with the committee for guidance and decision.
-discuss and reports to the internal auditor regard of the investigation mechanism, process, and findings.
Objective 6هدف چهارم:
Activities/Main dutiesفعالیت ها/ وظایف عمده: Contribute to the establishment of a culture of learning and quality
-verify the knowledge and understanding of internal and donor procedures, processes and recommend training if necessary.
- Carry out trainings / information sessions for the mission on audit, risks and related subjects as required / requested in close coordination with Internal Auditor
-participate in the establishment and/or improvement of internal procedures and tools.
