Performance & Environment Audit Advisor

Organizational Context

The 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.

Civilian Technical Assistance Programme (CTAP)

The Civilian Technical Assistance Programme (CTAP) is an Afghan government programme that aims to create 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.

On behalf of the Supreme Audit Office, CTAP is now seeking to fill the position of Performance & Environment Audit Advisor to work in Supreme Audit Office, under the supervision of the Deputy Auditor General (Technical). This position is open to international passport holders only: Afghan expatriates and nationals of regional countries are especially encouraged to apply.

2. Purpose and Objectives

2.1 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 the principal counterpart.

The successful candidate will be expected to work with and through his/her Afghan national counterpart(s), and to progressively transfer skills and responsibilities to them. This position does not involve management or line responsibilities.

2.2 Roles and Responsibilities

Working in close coordination with Deputy Auditor General/Technical, other relevant Directors of the SAO, the Performance & Environment Audit Advisor will provide technical advice and training to the Director, Performance Audit and his team of auditors in proper conduct of performance audit to the highest standards and to coordinate the Department’s activity in the professional and technical manner in preparing performance audit plan and ensuring timely conduct of performance audit during the audit cycle to support the organization’s activities for implementation of its mandate and its obligation to submit credible and well prepared Performance Audit Reports to the President and National Assembly and other Stake holders. Following are the specific roles and responsibilities for Performance & Environment Audit 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;

• Undertake gap analysis in the practice of performance and environment auditing being undertaken by the SAO vis-à-vis INTOSAI ISSAIs.

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

· Assist and build capacity of the Performance and Environment audit Directorates and concerned audit staff in planning and conducting Performance and Environment audits.

· Assist and build capacity of the Performance and Environment audit Directorates and concerned audit staff in preparation and finalization of Performance & Environment audit check lists and plans.

· Assist and build capacity of the Performance and Environment audit Directorates in implementation of the Performance and Environment audit manuals.

· Assist and build capacity for gathering information and analysis for Performance and Environment audit.

· Assist and build capacity in preparation of performance audit reports and other related formats.

· Undertake training and capacity building for the following:

o INTOSAI Auditing Guidelines / Standards of Level 4 for Performance Audit and related INTOSAI guidelines for Environment 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 Class room training and on the job training in INTOSAI level 1, 2, 3; quality assurance and peer review.

· Advise Deputy Auditor General/Technical on matters regarding performance audit

2.3 Deliverables

The deliverables of Performance & Environment Audit Advisor are:

· Inception Report based on the situation analysis that contains capacity gap analysis as well as capacity development methodology the TA will use to address capacity gaps;

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· Check lists and Audit Plan format for performance audit for the:

o Ministry of Higher Education for 2014

o Hospitals, Ministry of Public Health for 2014

· Check list for environmental audit.

· Check list for peer review

· Training material on INTOSAI Level 4 for performance audit.

· Performance Audit Reports.

· The team of counterparts trained and mentored in the above mentioned areas.

· Performance and Environment Audit system effectively operationalized.

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..