Comptroller General’s Office

Mandate

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

Vision

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

Mission

To provide independent, objective, and advisory services that enhance organizational performance, strengthen internal control systems, and improve the quality of operations, in accordance with international best practices, to support the achievement of DAB’s objectives.

Objective

To provide reliable and independent information designed to add value and improve DAB’s operations.

Duties and Responsibilities:

The duties of the Comptroller General are stipulated under Article 21 of the DAB Law.

The evaluation and review of the internal control system and the quality of performance (including activities, programs, and projects) are considered among the duties and responsibilities of the Comptroller General’s Office. These duties are explained below:

• Ensuring the reliability and integrity of financial and operating information;
• Ensuring that operations comply with laws, regulations, policies, plans, and procedures;
• Ensuring the existence, protection, and proper maintenance of DAB’s assets and their physical inventories;
• Ensuring the proper identification of risks and conducting risk assessments for all key banking activities;
• Reviewing and evaluating the 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;
• Ensuring that operations are carried out effectively and efficiently, with emphasis on the effectiveness of different operations in delivering the banking services; and
• Performing other duties as stipulated in Article 21 of DAB Law.

Organizational Structure:

The Comptroller General’s Office functions under the direct supervision of the Comptroller General, and reports on operational matters to the Audit Committee of the Supreme Council and on administrative matters to the Governor’s Office of DAB. To carry out its departmental functions, the Comptroller General’s Office 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's Office performing the following duties:

• Conducting high-level internal audit work on a sampling basis;
• Providing major input for the development of the annual audit plan;
• Providing training and supervisory coaching to internal audit staff;
• Assisting the Comptroller General or Deputy Comptroller General in managing audit team members and in the planning, organizing, directing, and monitoring of the audit assignment;
• Assisting in training and evaluating newly recruited staff; taking corrective actions to address performance problems;
• Identifying and assessing risks in high-risk areas of DAB and providing key information for the audit plan;
• Developing internal audit procedures, including the identification and definition of audit topics, setting audit criteria, analyzing evidence and documentation, and preparing relevant records for the branches under review.
• Guiding the audit records in conducting interviews, reviewing documents, developing and administering surveys, composing memos, and preparing working papers;
• Guiding the audit team members in the identification, development, and documentation of audit issues and recommendations;
• Communicating audit results and findings to the Internal Audit Committee and the management of the Bank in written form (reports) and oral form (presentations).
• Strengthening relationships with internal audit team members and other bank staff through group meetings and building personal connections.
• Acquiring professional knowledge by utilizing training opportunities both domestically and abroad, as well as obtaining membership in professional organizations and sharing knowledge with all colleagues in the office.
• Carrying out 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 follows:
• Evaluating the performance of audit teams to ensure compliance with international audit standards.
• Reviewing audit reports before submission to the Comptroller General or Deputy Comptroller General.
• Providing and monitoring the budget for internal audit activities.
• Updating, amending, and maintaining the office’s overall plan.
• Identifying risk areas and ensuring their inclusion in the internal audit plan.
• Adopting and applying audit tools and utilizing technology to enhance the effectiveness of internal audit operations.
• Coordinating with external auditors.
• Coordinating on matters related to office establishment, recruitment, training, etc.
• Designing and implementing training programs and building the professional capacity of the Internal Audit Office staff.
• Applying performance measurement standards for internal audit and ongoing monitoring of audit performance.
• Following up on recommendations of internal audit teams.
• Following up on the approvals of the Supreme Council and the Executive Board of DAB.

Inspection Team:

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

• Investigating fraudulent cases and misconduct, and preparing preliminary case files.
• Stamping all DAB-related documents, such as journals, attendance sheets, as well as signing and stamping the employee’s clearance forms.
• Inspecting the physical conduct of bank employees and management, and managing related cases.
• Investigating any other cases assigned by the Comptroller General or the DAB governor’s office.