Comptroller General’s Office


Article 21 of Da Afghanistan Bank Law stipulates the provision for the appointment of Comptroller General and the establishment of Comptroller General’s Office (Internal Audit Department) in Da Afghanistan Bank (Central Bank of Afghanistan).


To transform Comptroller General’s Office or Internal Audit Department (IAD) into a modern, efficient, and active department, fully capable of conducting independent audits of all Da Afghanistan Bank (DAB) activities.


The mission of Comptroller General’s Office or Internal Audit Department (IAD) is to provide independent, objective assurance and consulting services designed to add value and improve operational efficiency and internal control system in line with international best practices, for the accomplishment of DAB’s mission.


The main objective of the IAD is to provide reliable and independent information designed to add value and improve DAB’s operations.

Duties and Responsibilities:

Duties of Comptroller General are stipulated under the article 21 of the DAB Law. The Comptroller General Office is mainly concerned with the examination and evaluation of internal controls system and quality of performance, which involves the review of activities, programs, and projects. Such duties are included in the following:

  • Ensure reliability and integrity of financial and operating information;
  • Ensure operations comply with laws, regulations, policies, plans, and procedures;
  • Ensure the availability of tools and equipment, protecting and maintaining the assets of Da Afghanistan Bank and their physical inventory;
  • Ensure the risks are appropriately defined and carry out a risk assessment of all the key functions of DAB;
  • Review and inspect activities of different departments/offices to ascertain whether results are consistent with established objectives and goals and whether the activities are being carried out as planned;
  • Ensure the operations are being carried out economically and efficiently and to confirm the effectiveness of different operations in delivering the banking services; and
  • Perform other duties as stipulated in article 21 of DAB Law.

Organizational Structure:

The Internal Audit Department of the DAB functions under the direct supervision of the Comptroller General, who reports operationally to the Audit Committee of the Supreme Council and administratively to the Governor’s Office of DAB. To carry out its departmental functions, CGO has the following sections:

  1. Audit Teams
  2. Quality Assurance Section
  3. Inspection Section

Audit Teams:

At present, there are eight audit teams in the Comptroller General Office performing the following duties:

  • Perform advanced-level internal audit work on a sampling basis;
  • Provide major input for the development of the annual audit plan;
  • Provide trainings and supervisory coaching to internal audit staff;
  • Assist the Comptroller General or Deputy Comptroller General in managing audit staff and in the planning, organizing, directing, and monitoring of the audit assignment;
  • Assist in training and evaluation of staff; taking corrective actions to address performance problems;
  • Manage the identification and evaluation of DAB’s risk areas and provide key input to the development of the audit plan;
  • Manage the performance of audit procedures, including identifying and defining issues, developing criteria, reviewing and analyzing evidence, and documentation of audited departments;
  • Guide the audit staff in conducting interviews, reviewing documents, developing and administering surveys, composing memos, and preparing working papers;
  • Guide the audit staff in the identification, development, and documentation of audit issues and recommendations;
  • Communicate the audit results through written reports and oral presentations to the audit committee and the governor;
  • Develop and maintain productive client and staff relationships through individual contacts and group meetings;
  • Gain professional knowledge by pursuing training opportunities within or abroad the country and obtain membership of professional entities and share information gained with colleagues; and
  • Perform other related tasks assigned by Deputy Comptroller General or Comptroller General.

Quality Assurance Section:

The role and responsibility of the Quality Assurance Section shall be as under:

  • Implementation of the internal audit policies and procedures;
  • Review the audit activity of audit teams to ensure compliance with international standards on auditing;
  • Review the draft audit reports before submission to C.G./Deputy C.G. for finalization;
  • Provision and monitoring of the budget for the internal audit activity;
  • Maintenance and updating of the overall internal audit plan;
  • Identification of the risk areas and make sure to include then in the internal audit plan;
  • Acquisition and deployment of audit tools and use of technology to enhance the efficiency and effectiveness of the internal audit activity;
  • Coordination with the external auditors;
  • Staffing-related aspects of internal audit – recruitment, training, etc;
  • Planning and implementation of the trainings and professional development of the internal audit staff;
  • Implementation of the performance metrics for the internal audit activity and periodic monitoring of the same;
  •  Follow up of the recommendations of the internal audit teams; and
  • Follow up of the approvals of the Supreme Council and the Executive Board.

Inspection Team:

The role and responsibility of the Inspection Section shall be as under:

  • Inspect fraudulent activities and preparation of preliminary case files.
  • To stump all DAB-related files such as, day books, and attendance sheets as well as signing and stumping the employee’s clearance forms.
  • Inspection of special cases such as physical combat between DAB employees and management of such cases;
  • Inspect all other issues assigned by CG or the governor.