Senior Audit Expert for SOEs
Terms of Reference (TOR)
|Post Title:||Senior Audit Expert for SOEs (4 Position)|
|Organization:||Supreme Audit Office|
|Duty Station||Kabul, Afghanistan|
|Duration:||12th Months- Full time|
1. Introduction to SAO
Supreme Audit Office (SAO) is the only Supreme Audit Institution conducting 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.
Funded by the World Bank and implemented by SAO, FSP objective is to contribute self-reliance. The FSP is a direct derivative of the GoA’s 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 – is the GoA’s PFM Road Map.
The SAO’s Public Enterprises Audit Directorate plays a vital role in auditing the construction affairs of the government/public entities to bring productivity, efficiency and effectiveness in development and implementation of the projects implemented by the public enterprises.
2. Objectives of the Assignment
SAO intends to hire a National Expert who is highly experienced in public enterprise audit of the public entities 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 Public Enterprises Audit Director.
3. Duties and Responsibilities
Develop the strategic plan of the directorate.
- Study the strategic plan of the peers in other SAIs or other similar international organizations.
- Study the Corporate Strategy of SAO with other necessary documents.
- Set criteria for a SAO’s Public Enterprises Audit strategic plan.
- Develop the Strategic Plan of the directorate.
Assist in improvement of the audit process.
- Based on the International Best Practices and existing legal documents, prepare mechanism and templates for the Public Enterprises Audit Plans, execution of audit and audit reports.
- Accompany the audit groups while planning, executing and reporting in the audited entities.
- Identify the gap between their existing work mechanisms and the used templates with mechanism and templates proposed.
- Help the auditor group to implement the new mechanism and templates.
Prepare standard checklists to enhance the audit process.
- Prepare applicable checklists for auditing provision of goods, services and construction affairs.
- Prepare applicable checklists for auditing the revenue and expenditures, auditing of goods related affairs, and visual verification of goods within the public enterprises.
- Prepare a comprehensive database for recording the audit findings, and audit follow-ups.
Develop a standard template for preparing reports.
- Study the current template and format used by the auditors.
- Identify the areas for improvements.
- Prepare an advanced reporting template.
Contribute in capacity building
- Evaluate performance of the staff and conduct training need assessments.
- Identify the deficiencies in capability of the relevant staff.
- Prepare training materials
- Conduct training.
- Coach the staff to implement the new skills and in the reporting processes.
- Provide in class and on job training to the existing auditors.
- The training shall be provided in unofficial timings
- Lead teams to conduct financial audit of SOEs as per International Standards.
- Any other tasks assigned by the supervisor.
4. Institutional Arrangement
Upon approval of this position by Civil Service Commission in SAO Tashkeel, the position will be shift to Grade Three in SAO Tashkeel as a Public Enterprises Audit Expert under the Public Enterprises Audit Directorate. For the time being this position is paid as per the NTA policy. The contract extension shall be subject to the quarterly performance appraisal of the expert.
5. Required Qualifications and Experiences
- CA, CPA, ACCA (At least up to 9 papers passed) or M.Com qualification is required.
- Minimum five years of experience in Financial Audit or other relevant fields.
- Must have Excellent knowledge of English and Local languages, both spoken and written skills.
- Must have excellent report writing skills.
- Good computer skills with extensive experience in word processing, spreadsheets, and other software application.
- Good knowledge of corporate information systems.
- Team building and leadership skills
- Ability to work under pressure