ACBAR

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.

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 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

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.

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.

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.

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.

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.

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.

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.

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.

9. Fraud Risk Management

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

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.

11. Advisory Services

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

Duties and Responsibilities Matrix

Area                                         Responsibility

Finance                                   Financial audits and compliance reviews

Procurement                            Procurement and contract audits

HR                                           HR compliance audits

Logistics                                  Inventory and asset audits

Programs                                 Project and field audits

Governance                             Internal control and risk assessment

Compliance                             Donor and policy compliance reviews

Fraud                                       Investigation and prevention activities

Required Qualifications         

Education

Essential:

1. Master's Degree in:

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

OR

2. Bachelor's Degree with significant relevant experience.

Preferred Professional Certifications:

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

Experience

1. Minimum 5 years of relevant experience in:

• Internal Audit
• External Audit
• Compliance
• Risk Management

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

Experience with:

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

is highly desirable.

Technical Competencies

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

Knowledge of:

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

is an advantage.

Core Competencies

Integrity and Ethics

• Demonstrates honesty and professionalism.
• Maintains confidentiality.

Independence

• Maintains objectivity and impartiality.

Communication

• Strong report writing and presentation skills.

Analytical Thinking

• Ability to identify root causes and systemic weaknesses.

Problem Solving

• Provides practical recommendations.

Attention to Detail

• Reviews documentation thoroughly.

Languages

Required:

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

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.

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.

recruitment@yaar.af