Fraud Investigation Specialist

  Ministry of Finance
Bachelor's Degree   Kabul, Afghanistan Full Time 613
Date Posted:Oct 29, 2019
Closing Date:Nov 12, 2019
Work Type:Full Time
Number of Vacancies:1
Functional Area:Accounting/Finance
Salary Range:As per NTA salary scale policy
Years of Experience:7 Years
Contract Duration:Not specified
Extension Possibility:Yes
Contract Type:Short Term
Probation Period:3 months
Required Languages:Dari,Pashto,English

About Ministry of Finance:


Ministry of Finance is a Governmental OrganizationThe Government of the Islamic Republic of Afghanistan (GoIRA) has received financing from the World Bank towards cost of FISCAL PERFORMANCE IMPROVEMENT SUPPORT PROJECT (FSP) and intends to apply part of the proceeds for consulting services. The services include Institutional development, through technical support, capacity building, and guidance to Internal Audit Department of Ministry of Finance (MOF) and other Line Ministries.

Hence, Ministry of Finance now hires eligible individual consultants having relevant experience in the related areas. Interested individual consultants must provide information indicating that he/she is qualified to perform the services.

Internal Audit Department (IAD) is an independent, objective assurance and consulting activity designed to add value and improve Ministry of Finance (MoF) operations. It helps the ministry to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. To discharge its roles effectively, the department has set its mission, vision and objectives.

In addition to MoF departments and offices, the IAD is also empowered to carry out internal audit of donor funded projects executed by the government agencies. Moreover having Memorandum of Understanding signed between MoF and other line ministries in strengthening their Internal Audit functions by the IAD, MoF, therefore, to carry out internal audit of government agencies including donor funded projects and capacity development of staffs of the department, it requires the services of qualified auditors.

Job Summary:

The basic objective of the assignment is to strengthen and build the fraud investigation function of MoF and line ministries as per the best practices and standards of Association of Certified Fraud Examiner (ACFE) through capacity and institutional development.

Skills Required:

Report writing

Skills Description:

Good understanding and previous work experience in International Financial Reporting Standards, and Afghanistan Financial Management System, Procurement Management. 

 Fluency in Dari, Pashto & English (reading, writing, and speaking) is must.

·        Proven inter-personal skills;

·        High integrity and accountability, leadership and good team work spirit.

·        Good computer operating skills (Ms. Office & internet) 

Duties & Responsibilities:

The Fraud Investigation Specialist will have, inter alia, the following main responsibilities:

1) Manage and lead overall support to the Fraud Investigation Unit (FIU) at Internal Audit Department- Ministry of Finance (MOF);

2) Provide on-the-job training and capacity development support to concerned staff in MoF and those engaged in handling of external and internal complaints and assisting in conducting fraud/internal investigations; and

3) Support MoF to further strengthen procedures for receiving/handling complaints and fraud and internal investigation mechanisms.

Other tasks and responsibilities include but are not limited to the following:

·Provide advice to IAD- MoF on strengthening internal integrity mechanisms, in particular complaints handling and fraud and internal investigation;

·Review / assess existing complaints handling and fraud and internal investigation mechanism, policies and procedures in MoF and recommend amendments / revisions to existing policies and procedures to further strengthen the internal integrity framework to increase the effectiveness of complaints handling and fraud and internal investigation mechanisms;

·Conduct regular capacity and training needs assessment to determine gaps and priority areas for on-the-job and classroom training of concerned staff within the MoF;

· Develop and/or update complaints handling and fraud and internal investigation manuals for the MoF and other policies related to the department as required – with particular attention paid to the need for whistle-blower protection policies;    

·Provide on-the-job / classroom training to the staff of the MoF in complaints handling and fraud and internal investigation mechanisms based on the policies and procedures. On-the-job training and mentoring would include, but would not be limited to the following:  

o  Complaints handling, including confidentiality, interviewing techniques, report writing, etc;  

o  The investigative process, formats of investigation, and compiling investigators note book;  

o  Understanding of relevant laws, relevant offences and functioning of different courts;  

o  Comprehension of types of evidence, admissibility of evidence and sustainability of evidence;

o  Understanding of fraud classification systems, assessment of complaints, and identification of offences;  

o  Preparation of investigation plans and identification of evidence and witnesses;  

o  Search and handling procedures, recording witness statements, and interviewing suspects;  

o  Compiling statements of evidence, evidence matrix, and briefs of evidence;  

o  Fraud indicators (Red Flags), fictitious revenue and expenditure, timing differences, concealed liability/expenses and improper disclosures/asset valuation;  

·As instructed by the senior management of the MoF, provide direct assistance and advice in the handling of complaints and fraud and internal investigations, including collecting relevant evidence and submitting cases for further action.   

Performs other assignments or tasks as determined by the Director General IAD & Project Director.

Job Location:

Afghanistan, Kabul


·        Professional certification as Certified Fraud Examiner (CFE) or equivalent designation desirable.

·        Academic Qualification should at least be Bachelor (relevant field preferred).

·        Master’s degree in relevant field is preferred. 

Having at least Master’s degree or its equivalent degree with 5 years of working experience or having bachelor’s degree with 7 years of professional experience in fraud investigation or another directly relevant area, several of which in fraud examination;

This job is expired