Terms of Reference (TOR)
Construction Audit Expert (local audit expert)
Supreme Audit Office (SAO)
Construction Audit Directorate
Up to June 2020 - Full time
Introduction to SAO
Supreme Audit Office (SAO) is the only office authorized to conduct audit of accounting and financial activities of the Government entities and organizations in Afghanistan. The SAO has the mandate to conduct Qatia Statement Audit, Financial Audits, Compliance Audits, Performance Audits and special audits on pre-determined government institutions. Its mandate, functions and powers are enshrined in the Supreme Audit Office Law 2013.
Funded by the World Bank and implemented by SAO, FSP’s (Fiscal support project) objective is to achieve self-reliance by contributing to workings of various organization units of Afghanistan. The FSP is a direct derivative of the GoA’s (Government of Afghanistan) strategic vision entitled “Realizing Self-Reliance: Commitments to Reforms and Renewed Partnership”. This vision has been translated into two key flagship reform programs. The first is the Afghanistan National Peace and Development Framework (ANPDF). The second complementary reform program – to which the FSP directly contributes through implementation support to the FPIP (Fiscal Performance Improvement Plan) – is the GoA’s PFM (Public Financial Management) Road Map.
The SAO’s construction audit directorate plays an important role in auditing the construction affairs of the public sector. Its aim is to bring increased productivity, efficiency and effectiveness in the construction projects through regular audits.
Objectives of the Assignment
The Expert is expected to be highly experienced in compliance audit of the construction affairs to provide the SAO’s relevant audit directorates with necessary support and build the capacity of existing and new SAO staff. The expert will act as mentor and support to the SAO’s construction audit directorate.
Duties and Responsibilities
Assist in quality enhancement of the audit plans by evaluating the current audit plans developed by the auditors before being presented for approval
Provide help and support in preparing standardized checklists, templates, programs, internal operational and field manuals incorporating international best practices for conducting various audit assignments
Conduct Training Needs Assessment (TNA) identifying crucial areas which are lacking and pose challenges to achieve the objectives of efficient and effective audit and capacity building.
Assist in preparation of training material by providing technical contents and work closely with Training experts
Set targets, key deliverables and demonstrate on regular intervals their achievements linking with new methodologies introduced by expert.
Assist in preparation of standard format of audit reports based on INTOSAI standards (general standards which apply to all audits and others which are specific to other audits) by studying the existing format, identifying weaknesses/areas of improvement, providing recommendations to enhance quality of audit and their easy implementations, follow up on recommendations.
Assist the staff in conducting audits, preparation of audit reports in timely manner; ensure implementation of agreed recommendations provided through liaison with clients.
Participate in the relevant meetings and contribute and help in implementation of the decisions made.
Support in developing the strategic plan of the directorate under overall development of FPIP team plans and implementing them.
Any other tasks assigned by the director.
Upon approval of this position by Civil Service Commission in SAO Tashkeel, the position will be moved to Grade Three in SAO Tashkeel as construction Audit Expert under the construction Audit Directorate. For the time being this position is paid as per the NTA policy. The contract extension, if agreed to by both parties, shall be subject to the quarterly performance appraisal of the expert, the Expert is required to present monthly progress report to the Director.
Required Qualifications, Skills and Experience
Master’s / Bachelor’s degree in Civil Engineering,
At least 5 years of experience (with Master’s degree) / At least 7 years of experience (with Bachelor’s degree) in Quality control and assurance, construction management or construction. Audit experience in the relevant field is preferable,
Oral and written fluency in Dari, Pashto and English.
Sound knowledge of MS Office, SAP, SAFE, Civil 3D, Primavera, AutoCAD, Sataadpro
Team building and leadership skills
Good communicational, organizational skills
Ability to work under pressure