Internal Audit Officer

The Afghanistan Social and Legal Organization (ASLO) is a national, non-profit and non-political non-governmental organization established in 2013 and registered with the Ministry of Economy of Afghanistan. ASLO implements humanitarian and development programmes in education, health and nutrition, protection and legal aid, food security and livelihoods, WASH and disaster risk reduction, women’s empowerment, and community infrastructure. ASLO works with communities, government institutions, UN agencies, international organizations and other partners to deliver accountable, inclusive and high-quality assistance.

1. Purpose of the Position

The Internal Audit Officer will provide independent, objective assurance and advisory services designed to strengthen ASLO’s governance, risk management, accountability and internal control systems. The post holder will conduct risk-based reviews of financial, operational, programme, procurement, human resources, logistics, safeguarding and compliance processes; identify control gaps; recommend practical corrective actions; and follow up management implementation.

The position must remain independent from day-to-day operational and financial decision-making. The Internal Audit Officer will have authorized access to relevant records, systems, premises and personnel, subject to ASLO’s confidentiality, data-protection and safeguarding requirements.

2. Reporting, Independence and Authority

•Report functionally to the Board of Trustees or its designated Audit Committee and administratively to the General Director.

•Communicate significant or urgent risks directly and confidentially through the approved functional reporting line.

•Maintain independence, objectivity and professional scepticism and disclose any actual, potential or perceived conflict of interest before accepting an assignment.

•Avoid auditing activities for which the post holder recently held direct operational responsibility.

•Obtain unrestricted, timely access to records, staff, assets, systems and project locations required for approved audit work.

•Protect confidential information and use audit evidence only for authorized organizational purposes.

3. Key Duties and Responsibilities

4.1 Risk-Based Audit Planning

•Develop and regularly update ASLO’s audit universe and organization-wide risk assessment.

•Prepare a risk-based annual internal audit plan, resource estimate and audit schedule for approval by the Board/Audit Committee.

•Define clear objectives, scope, criteria, methodology and work programmes for each audit engagement.

•Adjust the audit plan when material changes in funding, programmes, operations, systems or risk exposure occur.

•Coordinate audit timing with management while preserving the independence and scope of the internal audit function.

5.2 Financial, Grant and Donor Compliance

•Review accounting records, bank and cash controls, reconciliations, advances, payroll, taxes, supporting documents, budget controls and financial reporting.

•Assess the accuracy, completeness, authorization, eligibility, allowability and allocability of project expenditures.

•Verify compliance with approved budgets, donor agreements, project documents, ASLO policies, delegation of authority and applicable Afghan laws and regulations.

•Test segregation of duties, approval workflows, user access, document retention and controls within financial and management information systems.

•Review partner, sub-grantee and field-office financial controls where included in approved audit assignments.

•Support organizational readiness for external audits, donor spot checks and assurance reviews without assuming management responsibility for the processes being audited.

6.3 Procurement, Logistics, Assets and Human Resources

•Review procurement planning, solicitation, bid evaluation, vendor due diligence, contracting, delivery, payment and procurement-file completeness.

•Assess value for money, competition, conflict-of-interest controls, sanctions screening and compliance with procurement thresholds and donor requirements.

•Verify asset registration, tagging, custody, physical existence, movement, maintenance and disposal records.

•Review warehouse, inventory, fleet, fuel, travel and administrative controls, including periodic physical verification.

•Review recruitment, personnel files, contracts, attendance, leave, timesheets, payroll changes, staff benefits and separation processes.

•Check whether access rights, assets, advances and records are properly transferred or closed when staff change roles or leave ASLO.

7.4 Programme, MEAL, Safeguarding and Field Operations

•Review whether project activities, outputs and beneficiary records are supported by reliable evidence and aligned with approved project documents, workplans and budgets.

•Assess controls over beneficiary selection, distribution, attendance, activity reporting, data quality, complaints and feedback mechanisms, and monitoring records.

•Conduct field visits, site observations, document verification and interviews using appropriate sampling and confidentiality safeguards.

•Review compliance with safeguarding, PSEA, child protection, data protection, anti-fraud and accountability commitments within the approved audit scope.

•Confirm that sensitive personal data and audit evidence are collected, stored, shared and retained securely and only when necessary.

•Identify systemic operational risks and recommend practical controls that protect programme quality and affected communities.

8.5 Fraud Risk, Misconduct and Special Reviews

•Assess fraud and corruption risks and test the design and operation of preventive and detective controls.

•Immediately escalate credible indicators of fraud, corruption, diversion, retaliation, safeguarding concerns or serious misconduct through ASLO’s approved confidential reporting mechanisms.

•Conduct or support authorized special reviews and investigations only when formally assigned and in accordance with due process, confidentiality and evidence-handling requirements.

•Preserve records and maintain clear, complete and secure working papers for all authorized reviews.

•Do not make final disciplinary, employment or legal determinations; provide evidence-based findings to the authorized decision-makers.

9.6 Audit Reporting and Follow-Up

•Discuss preliminary findings with responsible managers and verify factual accuracy before finalization.

•Prepare clear, concise and evidence-based reports that classify risks, explain root causes and impacts, and propose practical recommendations.

•Agree responsible persons and realistic completion dates for management actions while preserving the auditor’s independent assessment.

•Maintain a centralized recommendation tracker and validate closure evidence for outstanding actions.

•Provide quarterly updates to the Board/Audit Committee and General Director on high-risk findings, overdue actions, emerging risks and recurring control weaknesses.

•Identify lessons and provide targeted orientation on controls, ethics, donor compliance and risk management without taking ownership of management controls.

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Code of Conduct, Safeguarding and Confidentiality

The selected candidate must comply with ASLO’s Code of Conduct and all applicable policies, including safeguarding, PSEA, child protection, anti-fraud and anti-corruption, conflict of interest, data protection, whistleblowing, security and confidentiality requirements. Employment will be subject to satisfactory reference checks and verification of education and employment records. Any assignment involving a reported concern must follow ASLO’s approved referral, investigation and case-management protocols.

• Bachelor’s degree in accounting, finance, auditing, business administration, economics or another closely related field from a recognized institution; a relevant master’s degree is an advantage.

• Professional certification, full or partial qualification in CIA, ACCA, CPA, CISA or an equivalent discipline is a strong advantage.

• At least four years of progressively responsible experience in internal audit, external audit, compliance, risk management or financial assurance, including at least two years with an NGO, UN agency, donor-funded programme or audit firm serving the development sector.

• Demonstrated experience auditing finance, procurement, payroll, assets, grants and field operations.

• Sound knowledge of internal controls, risk-based auditing, fraud-risk management, audit sampling and professional working-paper standards.

• Familiarity with donor compliance requirements and assurance frameworks used by UN agencies and other institutional donors is highly desirable.

• Strong report-writing, analytical, interview, presentation and professional communication skills.

• Proficiency in Microsoft Office, particularly Excel and Word; experience with QuickBooks or other accounting/ERP systems is an advantage.

• Fluency in Dari or Pashto and strong working ability in English; ability in both national languages is an advantage.

• Willingness and ability to travel to ASLO field offices and project locations, subject to organizational security procedures.

How to Apply

Interested and qualified applicants should submit the following documents

• An updated curriculum vitae (CV) showing relevant responsibilities and achievements.
• A one-page cover letter explaining suitability for the Internal Audt Officer position.
• Contact details for at least three professional references, including the most recent supervisor where possible.
• Send the application to: [email protected]
• Use the subject line: “ASLO-Kabul-HR-2026-099 -Internal Audt Officer – Kabul | Applicant Full Name”.
• Submit the complete application no later than 23-Oct-2026.

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Equal Opportunity: ASLO is committed to merit-based and inclusive recruitment. Qualified women and persons with disabilities are strongly encouraged to apply. All candidates are expected to uphold ASLO’s safeguarding and non-discrimination commitments.