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Internal Audit Specialist


About DABS

د افغانستان برشنا شرکت یک شرکت خود کفا و مستقل است که طبق قانون شرکت های سهامی و محدود المسولیت جمهوری اسلامی افغانستان ایجاد گردیده است. د افغانستان برشنا شرکت با تمام اسهام سرمایه خود یک شرکت محدود المسئولیت بوده که به دولت افغانستان تعلق دارد. شرکت مذکور به تاریخ 15 ثور 1387 مطابق 4 می 2008 به د افغانستان برشنا شرکت تغییر شخصیت نمود و بحیث یک شرکت ملی برق جایگزین د افغانستان برشنا موسسه گردید. د افغانستان برشنا شرکت تولید، تورید، انتقال و توزیع برق را بگونه تجارتی در سراسر افغانستان تنظیم و اداره می نماید.

The Government of the Islamic Republic of Afghanistan (GoIRA), through its 2006 Afghanistan National Development Strategy (ANDS), set out ambitious three to five year goals for increasing access to electricity. The aim was for electricity supply to reach at least 65 percent of households and 90 percent of non-residential establishments in major urban areas and at least 25 percent of households in rural areas. This would have represented a considerable increase over the rate of electrification – which had last been reliably estimated at six percent nationwide in 2003. More recent estimates suggest that some 25-30 percent of households have access to grid electricity. There appears to be no reliable estimate for the number of people with access to off-grid electricity although there is some 134MW of small hydro, diesel generators and solar power installed.
Responsibility for management and operation of the electricity system rests with Da Afghanistan Breshna Sherkat (DABS), the national electricity utility. Until 2009, DABS was a department of the Ministry of Energy and Water (MEW). DABS’s corporatization has been accompanied by a strong program of commercialization supported by the World Bank and more recently by USAID. DABS are responsible for the installed domestic generation capacity, including about 230MW of hydropower and with it Naghlu Hydropower Plant, although only about 138MW is currently in service. Since 2006 the World Bank has been financing the rehabilitation of the electrical and electromechanical parts of Naghlu hydropower plant which was built with Soviet assistance during the 1960s.
DABS World Bank Funded Projects Unit (PIU) currently handling 4 projects, few more likely to assign, are namely:
1. Naghlu Hydropower Rehabilitation Projects (NHRP);
2. Afghanistan Power Sector Development Project (APSDP);
3. DABS Planning and Capacity Support Project (DPCSP), and

4. Herat Electrification Project.

Job Summary

DABS is planning to hire an individual national consultant as Internal Audit Specialist for World Bank Funded Projects to work on determining the accuracy and propriety of financial transaction. The Consultant will perform various types of tasks such as auditing all packages under PIU, to verify accuracy of all internal records, evaluate internal systems in order to detect any mismanagement, inefficiencies or fraud in the PIU.
As an Internal Audit Specialist, he/she will need to be highly educated in regard to all policies, laws and government regulations of Supreme Audit Office and Institute of Internal Auditors (IIA) Standards.
DABS leadership is strongly committed to strengthen its internal audit mechanism and to audit various World Bank funded projects/packages, petty purchases and payments to all consultants, other staff and services by PIU/DABS.
According to Internal Audit Charter and Guidelines Internal Audit Specialist shall improve transparency in order to conduct financial and accounting data and audit the logistical, Finance and administrative data of the ongoing projects under PIU and shall work in coordination with DABS Internal Audit Directorate.
The internal audit specialist will work under the supervision of the head of internal audit directorate and will be reportable to him/her. Audit Specialist will primarily be responsible for conducting risk-based internal audit and advisory services to support and enhance the System of risk management and internal control. This work will be done according to the Code of Ethics and Standards for the Professional Practice of Internal Auditing established by the Institute of Internal Auditors (IIA) and Supreme Audit Office procedures

Job Details

Date Posted: 11 Feb 2018 Reference: VA-DABS-HQs/96-0049
Closing Date: 16 Feb 2018 Work Type: Full Time
Number of Vacancies: 1 Gender: Any
Functional Area: Account/Finance Open Ended: NO
Nationality: Afghan Salary Range: As per company salary scale
Contract Type: Contractor Years of Experience: 7 Year(s)
Contract Duration: 0 Year(s) & 0 Month(s) Extension Possibility: No
Probation Period: 6 Months

Duties and Responsibilities

The internal Audits Scope in accomplishing its duties will include (not be limited to) the following activities:
1. Review accuracy and propriety of financial transactions
2. Review financial and operational procedures for adequacy of internal controls and provide advice and guidance on control aspects of new policies, processes systems.
3. Recommend enhanced procedures to mitigate risks identified during regular reviews of internal controls
4. Review fixed assets management including physical fixed assets verification.
5. Review compliance with the ministry policies and procedures, and Government laws and regulations of Afghanistan.
6. Evaluate the accuracy, effectiveness, and efficiency of the electronic information and processing systems, such as financial management system and Procurement management system.
7. Internal Audit Specialist should review that cost effectiveness of institutions rely on legal documents.
8. Review the effectiveness and efficiency of DABS system in accomplishing mission and recommend operational opportunities for cost savings and revenue enhancements if any.
9. Coordinate audit efforts with, and provide assistance to, the Audit committee and external auditors.
10. Should prepare a consolidated by-annual report covering all the four projects. The IAD has the make sure that the bi-annual reports are regularly shared with the DABS leadership and a copy is shared with the Bank
11. Prepare annual audit work plan, and also quarterly plans for World Bank Funded projects focusing on development budget.
12. Conduct audit of accounting and financial data, review internal controls and processes according to the work plan.
13. Coordinate with internal audit department.
14. Coordinate and follow up on the audit findings with audit department of DABS. The auditor should also produce the follow up reports.
15. In case of violations and violations of laws and regulations, it is the responsibility of specialist to identify the problem and recommend appropriate measure for resolution and to strengthen controls.
16. Assess and evaluate project’s expenditures with all its specific supporting documents according to necessities, efficiency and effectiveness, and aligned with allotment received and issued by budget department to DABS.


1. Strong interpersonal and communication skills.
2. Ability to work effectively with minimum supervision.
3. Ability to analyze and solve problems, ability to plan, develops, and coordinates multiple tasks.
4. Knowledge of office management principles and procedures and general accounting principles.
5. Knowledge of administrative policies and procedures as applied to government and donor.
6. Effective verbal and written Communication and Computer Skills.
7. Fluent in speaking, reading and writing either in English and national languages


1. Should have at least Master degree in economics, ACCA professional level or Finance from recognized University with 5 years relevant working experience or having Bachelor's degree with 7 years relevant experience in governmental or non-governmental organizations, World Bank or UN agencies.
2. The Consultant is preferable to have experience in providing internal audit consultant services, external audit and experience in the implementation of projects funded by foreign organizations, especially the projects funded by the World Bank; and have experience in applying International Standards for the Professional Practice Internal Audit

Job Location

Afghanistan - Kabul
AF AF 12


Masters Degree, Account/Finance

Submission Guideline

Dear Applicant,
It is your responsibility to verify that information entered in your Resume / CV that are uploaded are received and are accurate. Documents must be uploaded as the correct document type Word Format) or they will not be considered. Example: Resume must be submitted as a Resume. Recruitment Team will not modify, change or contact you regarding the completeness or accuracy of your application. If a document is not legible, you will not be able to attend the interview and you must again upload it by the close date.
NOTE: DO NOT upload performance appraisals, letters of recommendations, miscellaneous certificates, training plans or position descriptions. These documents will not be used qualify you.
Resume / CV: A Resume / CV in English is required. It must contain your full legal name, address, phone number, a detailed description of your law enforcement duties and the dates you performed those duties (DD/MM/YY). Upload as 'Resume' / ‘CV’

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