Auditing & Public Financial Management Oversight

1Organizational Context

1.1The Supreme Audit Office (SAO)

With the establishment and working of the democratic institution in the country for over the last decade and the passage of the new Audit Law in 2013, the mandate and role of the Supreme Audit Office (SAO) has undergone changes. SAO, as a supreme audit body in the country plays an important role in bringing transparency and accountability in the governance of the country. SAO now submits Compliance Audit Report annually to the President and National Assembly. As a practice, SAO submits to the President and National Assembly an audit report of state’s financial statements (Qatia Accounts) on the last fiscal year before the end of six months of the next fiscal year. SAO audits all public sector entities, both at the national and provincial levels and provides observations and recommendations for corrective action. SAO is a member of the International Organization of the Supreme Audit Institutions (INTOSAI) and is committed to apply INTOSAI’s auditing standards (ISSAIs) in its audits. As per the Afghanistan Reconstruction Trust Fund (ARTF) Incentive Programme (IP), SAO is required to carry out audit of certain percentage of total government expenditure based on INTOSAI auditing standards and publish its reports. SAO requires capacity development of its staff to conduct audits in accordance with international auditing standards and best practices. It also requires capacity building in public finance management oversight. The role of Audit Policy and Planning Advisor is pivotal in strengthening the capacities of SAO audit staff and officials to enable it to fulfil the expectations of the government and other stakeholders.

1.2 Civilian Technical Assistance Programme (CTAP)

The Civilian Technical Assistance Programme (CTAP) is an Afghan government programme that aims at creating stronger government institutions with more effective structures, efficient processes and skilled personnel. It assists Afghan government organizations to implement capacity development and performance improvement programmes by providing them with skilled international technical experts and capacity development Specialists. CTAP is, on behalf of the Supreme Audit Office, seeking to fill the position of Audit Policy and Planning Advisor to work in Supreme Audit Office. This position is open to international passport holders only: Afghan expatriates and nationals of regional countries are especially encouraged to apply.

2The Purpose and Objectives

2.1 The Nature and Scope of Assignment

This assignment involves supporting a government-led capacity development program within the Supreme Audit Office. The assignment will be under the supervision of the Deputy Auditor General (Technical) as a principal counterpart. The successful candidate will be expected to work with and through his/her team of Afghan national counterparts, and to progressively transfer skills and responsibilities to them. This position does not involve management or line responsibilities.

2.2 Roles and Responsibilities

The Audit Policy and Planning Advisor will provide technical advice to the Supreme Audit Board of Audit (SBoA) and the Deputy Auditor General (Technical) of SAO in the Audit Policy, Planning and Reporting in line with internationally recognized audit standards. The technical advisor will also train his team of counterparts in how to coordinate SAO’s activities including its strategic and operational plans in the professional and technical manner in preparing and ensuring timely conduct of audit cycle to support the organizations activities, the implementation of its mandate and its obligation to submit credible and well prepared Audit Reports to the President and National Assembly and other Stakeholders. Following are the specific roles are responsibilities for the Audit Planning and Policy Advisor:

· Conduct a situation analysis of the Policy, Planning and Reporting Directorate in terms of institutional and human capacity gaps;

· Conduct Training Needs Assessment (TNA) of the Directorate and develop a Comprehensive Training Plan based on it;

· Provide technical inputs and advices to the Deputy Auditor General (Technical) and the Goal monitoring Directors in preparation, finalization and implementation of annual operational plans for implementation of the SAO’s Strategic Plan 2013-17.

· Provide technical inputs and advices to the Supreme Board of Audit (SBoA) headed by the Auditor General in formulation and implementation of audit policies, auditing standards and audit related matters.

· Provide technical inputs and advices to the Technical Working Group (TWG) / Methodology Committee on issues related to audit methodologies and their implementation.

· Assist and build capacity of the Qatia audit commission for them to professionally undertake audit of the Qatia statements and provide audit opinion there.

· Assist and build capacity of the concerned officials of the Central Budgetary Audit Directorate and the concerned audit teams undertaking audit of specific ministries to meet the ARTF – IP benchmark criteria.

· Assist and build capacity of the Audit Policy, Planning and Reporting Directorate in designing, finalizing and implementation of the interim and final audit report formats for compliance audit.

· Assist and build capacity of the Audit Policy, Planning and Reporting Directorate in reviewing the exiting Audit Policy document and other concerned manuals (compliance and financial audit) and in their revision/ updating.

· Undertake training and capacity building for the following:

o INTOSAI Auditing Guidelines / Standards of Level 4 for Compliance Audit and Financial Audit;

o Class room training for audit staff and officials on related subjects;

o Orientation training for newly recruited audit staff of the SAO;

o Afghanistan Financial Management Information System (AFMIS).

2.3 Deliverables

The deliverables of Audit Policy, Planning & Reporting Advisor is:

· Inception Report based on the situation analysis also containing capacity development methodology the TA will use to address capacity gaps;

· Annual Operational Plans in line with SOA’s 2013-2017 Strategic Plan.

· Report on Audit Methodologies and ways to implement them by the SAO.

· Revised Audit Policy document and Compliance and Financial Audit Manuals.

· Format for Interim and Final Audit Reports;

· A training and development plan for the staff of the SAO with regard to the TNA capacity building areas identified above

· Audit Reports for the Ministries undertaken for meeting ARTF-IP benchmark.

· National staff of the Directorate effectively in Audit Planning and Reporting.

· An effectively functioning Directorate with well trained staff.

2.4 Skills, Experience and Qualifications Required

The successful candidate should have the following skills, experience and qualifications:

· .

· Public Sector Auditor in a Supreme Audit Institution of a country / CA/ CPA with a Bachelors Degree.

· At least 10 years of work experience in auditing or management of audit functions in public institutions.

· Demonstrated experience in capacity development; .

· Good team worker, capable of working effectively in a very challenging environment.

· Previous experience in under-developed, insecure or post-conflict environments a plus.

· Fluency in Dari and/or Pashto a plus.

How to apply:

Submission Guideline:

Application should be completed online via www.ctapafghanistan.org.Only short listed candidates whose background and experiences corresponds to the above criteria will be contacted for further consideration. CTAP is an Equal Opportunity Employer. Qualified female candidates are highly encouraged to apply for this position.