Comptroller General’s Office


Article 21 of Da Afghanistan Bank Law contains the provision for appointment of Comptroller General and establishment of Comptroller General’s Office (Internal Audit Department) in Da Afghanistan Bank (Central Bank of Afghanistan).


To transform Comptroller General’s Office or Internal Audit Department (IAD) into a modern, efficient, and proactive Department, fully capable to conduct independent audit of all activities of Da Afghanistan Bank (DAB).


The mission Comptroller General’s Office or Internal Audit Department (IAD) is to provide independent, objective assurance and consulting services designed to add value, improve operational efficiency and internal control system in line with international best practices, for accomplishment of DAB’s mission.


The main objective of the IAD is to assist all wings of management in the effective discharge of their responsibilities by providing them with reliable and independent information on the performance of the organization as a whole.

The internal audit is mainly concerned with examination and evaluation of internal controls and quality of performance. This involves the review of activities, programs and projects to ensure:

  • Reliability and integrity of financial and operating information.
  • Operations are in compliance with laws, regulations, policies, plans, and procedures.
  • Means of safeguarding inventories and assets and verify the existence of such assets physically and in the ownership of DAB.
  • That the risks are appropriately defined and carry out risk assessment of all the key functions of DAB.
  • The activities of different departments/offices in order to ascertain whether results are consistent with established objectives and goals and whether the activities are being carried out as planned.
  • That the operations are being carried out in economic and efficient manner and to confirm the effectiveness of different operations in delivering the banking services.

Organizational Structure:

The Internal Audit Department of the DAB functions under the direct supervision of the Comptroller General, who reports to the Audit Committee of the Supreme Council. To carry out the Departmental functions, the Department has the following sections.

  • Quality Assurance Section
  • Audit Teams
  • Inspection Section

Comptroller General

Executive Assistant

Deputy Comptroller General

Quality Assurance Section

Audit Teams

Inspection Unit

Quality Assurance Section

The role and responsibility of Quality Assurance Section shall be as under:

  • Implementation of the internal audit policies and procedures.
  • Review the audit activity of audit teams in order to ensure compliance with international standards on auditing.
  • Review the draft audit reports before submission to C.G./Deputy C.G. for finalization
  • Maintenance and monitoring of the budget for the internal audit activity.
  • Maintenance and updating of the overall internal audit plan.
  • Identification of the risk areas and the internal audit plan to address these risks.
  • Acquisition and deployment of audit tools and use of technology to enhance the efficiency and effectiveness of the internal audit activity.
  • Co-ordination with the external auditors.
  • Staffing related aspects of internal audit – recruitment, training, etc.
  • Planning and implementation of the training and professional development of the internal audit staff.
  • Implementation of the performance metrics for the internal audit activity and periodic monitoring of the same.
  • Review of the follow up actions taken on the findings of the internal audit activity.

Audit Teams:

The role and responsibility of Audit Teams shall be as under:

  • Perform advanced level internal audit work on sampling basis.
  • Provide major input for development of annual audit plan.
  • Provide training, coaching and supervision to internal audit staff.
  • Assist the Comptroller General or Deputy Comptroller General in managing audit staff and in the planning, organizing, directing and monitoring the audit assignment.
  • Assist in training and evaluation of staff; taking corrective actions to address performance problems.
  • Manage the identification and evaluation of DAB’s risk areas and provide key input to the development of audit plan.
  • Manage the performance of audit procedures, including identifying and defining issues, developing criteria, reviewing and analyzing evidence, and documentation.
  • Manage the audit staff in conducting interviews, reviewing documents, developing and administering surveys, composing memos and for preparing working papers.
  • Manage the audit staff in identification, development, and documentation of audit issues and recommendations.
  • Communicate the audit results through written reports and oral presentations to management.
  • Develop and maintain productive client and staff relationships through individual contacts and group meetings.
  • Pursue professional development opportunities and share information gained with colleagues.
  • Co ordination with external auditors.
  • Perform other related tasks assigned by Deputy Comptroller General or Comptroller General.

Inspection Team:

The role and responsibility of Inspection Section shall be as under:

  • Conduct inspection of fraudulent activities and preparation of preliminary case files.
  • To stump all DAB related files, day books, attendance sheets.
  • Signing and stump the employee’s clearance forms.
  • Inspection of special cases such as physical combat between DAB employees.
  • Maintenance of related files.
  • Inspect all other issues assigned by CG or governor.