• Perform financial and operational audits of the Bank's businesses and operations and suggesting improvements in the functioning of the bank to strengthen overall governance mechanism.
• Ensuring compliance with internal and external guidelines and policies of the bank as well as compliance with legal, statutory and regulatory requirements.
• Reviews DAB's regulations concerning Bank's business, operations and products in order to maintain knowledge of prevailing standards needed to perform audits.
• Recommend internal audit policies, procedures and programmes in line with international auditing, accounting and other professional practices, standards and guidelines.
• Identify risks, recommend controls, and design/perform audit procedures to test the effectiveness of established policies, procedures and processes.
• Gain a comprehensive knowledge of operation and technology controls, regulatory compliance requirements, and compliance with internal audit and risk management policies and procedures.
• Evaluate and propose corrective measures designed to strengthen internal controls, operational policies and procedures, and other weaknesses identified in audits.
• Prepare a plan prior to commencing each audit or other assignment encompassing scope, effort estimation, details of job allocation, sampling, audit procedures, timelines and other details as required by the Internal Audit Manual
• Conduct entrance meeting with the auditee, interview appropriate personnel, accumulate, verify and analyse available data required for the assignment; identifying existing or potential problem areas; Conduct exit meeting with the auditee.
• Supervise the audits/other assignments in a professional manner in accordance with the approved plans and internal audit methodology as per the Internal Audit manual.
• Supervise and manage the work of audit team members, in addition to discharging the duties of an individual auditor in any assignment.
• Discussing the internal audit findings with concerned departmental head prior to submitting the final report to the concerned authorities.
• Report on audit findings by drafting suitable audit reports and presentations on key control deficiencies, non-compliance with procedures and management policies and regulatory requirements among others, in areas reviewed and recommending corrective action to improve operation efficiency in cost effective way.
• Ensure the audit report is reviewed, finalized and issued as per the agreed timeline.
• Ensure that the audit working paper file/permanent file are properly maintained as per the Bank’s Internal Guidelines
• Assist in follow up of agreed audit recommendations logged from previous audits to ensure their timely compliance/clearance.
• Identifies factors causing deficient conditions and recommends courses of action with the adequacy to improve the conditions.
• Accumulates data, maintaining proper and confidential filling/records, and prepares reports on the administration of audit missions and other assigned tasks.
• Assisting the team leader in analysing and determining risk levels in reports by reviewing the risk assessment tool.
• Ensure that updating required to the audit programmes and techniques. The updating may be required based on the developments in the auditee business, best practices, professional standards and other regulatory requirements.
• Be up-to-date informed of the recent developments, including risks, financial and compliance issues. Train the team members on both professional and technical matters, while in office or at the auditee location.
• Ensure that independence and objectivity are maintained during the audits.
• Maintaining confidentiality of bank secrets, particularly during audits.
• Awareness of the internal audit and bank's policies, charter, relevant laws, regulations, international standards, the bank's strategic plan, checklists, and other accepted documents
• Ensuring adherence to and implementation of ethical codes of conduct and policies within the working environment of the audited area, in compliance with the law and professional standards of internal auditing.
• Following the instructions of the internal audit team leader to establish discipline and effectiveness in auditing activities.
• Performing all tasks assigned by the CIA, deputy, and team leader in light of the laws, regulations, and objectives of the Afghan United Bank.