Internal Audit

Pre-Face

The Internal Audit Directorate of Afghanistan National Disaster Management Authority plays a crucial role in enhancing transparency, preventing corruption and improving administrative operations. This directorate strives to ensure that the authority’s operations are conducted in accordance with applicable laws and regulations, and that resources are utilized effectively and transparently by investigating violations, analyzing operations and providing corrective recommendations. Below is a summary of the directorate’s core functions:

Audit and Investigation:

Conducting thorough investigations and audits regarding allegations or reports of corruption, financial mismanagement, or other violations that may occur within the authority’s operations, ensuring compliance with applicable laws and regulations.

Proposing Reforms:

Identifying issues and deficiencies in operational and managerial systems and proposing corrective measures to improve the authority’s performance.

Safeguarding Financial Resources:

Auditing and reviewing the utilization of financial resources and humanitarian aid to ensure they are used appropriately and effectively.

Reporting to Senior Officials:

Preparing and presenting accurate and evidence-based reports on operations, audits and investigation outcomes to senior officials of Afghanistan National Disaster Management Authority and other relevant entities.

Collaboration with Other Entities:
Cooperating with governmental and non-governmental oversight agencies to facilitate the execution of internal audit functions and enhance transparency.

Ensuring Compliance with Laws and Regulations:

Guaranteeing that all activities of the authority, particularly those related to disaster management and humanitarian aid, are conducted in accordance with national and international laws and regulations.

Operational Analysis and Review:

Analyzing and reviewing all operations, activities and implemented projects of the authority to ensure they align with established objectives and programs and verifying their effectiveness.

Analysis of Reports:

Collecting and analyzing investigative reports, conducted studies and data from various activities to provide accurate and reliable reports to responsible authorities.

Corrective Recommendations:

Identifying weaknesses and issues in systems and processes, and proposing recommendations to improve efficiency and effectiveness, particularly in managing resources during critical situations.

Review and Improvement of Processes:

Examining internal processes or sets of activities, assessing their compliance with standards and disaster management objectives, and recommending necessary reforms to the authorities.

 

Internal Audit Directorate Report for the Year 1402:

In the fiscal year 1402, the Internal Audit Directorate’s teams conducted audits and reviews of 22 second-tier budgetary units of the provincial disaster management directorates.

Internal Audit Directorate Report for the Fiscal Year 1403:

In the fiscal year 1403, the Internal Audit Directorate’s teams conducted audits and reviews of 3 second-tier budgetary units of the provincial disaster management directorates.