Internal Audit Officer

About the role

HEALTHO, a non-governmental, non-profit and non-political Afghan national organization, is recruiting an Internal Audit Officer. The officer independently evaluates the adequacy and effectiveness of internal control systems, financial management practices, operational procedures and compliance with organizational policies and donor requirements. The role covers risk-based audits, transaction reviews, compliance checks, investigation of irregularities and recommendations to management.

Key responsibilities

• Conduct regular, risk-based audits of financial transactions, accounting records, bank and cash reconciliations, accounts payable and receivable, payroll and procurement payments, and evaluate the effectiveness of internal controls.
• Ensure compliance with organizational policies, donor agreements, approved budgets and Afghan laws and NGO requirements, including review of procurement processes.
• Carry out operational audits of field offices and projects, verify assets and inventory, and check that expenditures match approved budgets and work plans.
• Identify financial, operational and compliance risks, including fraud, misappropriation and conflicts of interest, and report suspected irregularities.
• Prepare audit reports with findings, risk ratings (High, Medium, Low) and recommendations, discuss them with department heads and management, and monitor corrective actions.
• Produce deliverables such as the annual risk-based audit plan, internal control assessment reports, compliance and fraud risk reports, and periodic updates for senior management and the Board/Audit Committee.
• Report to the Executive Director and/or the Board of Directors or Audit Committee, and coordinate with Finance, Administration, Procurement, Human Resources and Program departments while remaining independent and objective.

Required profile

• Bachelor's degree in Accounting, Finance, Business Administration or a related field.
• Minimum of 5 years of relevant experience in internal auditing, external auditing, financial management or accounting.
• Previous experience with national or international NGOs is highly desirable.
• Experience reviewing procurement, payroll, cash management, bank reconciliations and financial documentation.
• Ability to travel to project locations and field offices when required.

Required skills

• Strong understanding of accounting principles, financial reporting, internal controls and audit procedures.
• Practical knowledge of donor financial regulations and project-based accounting.
• Good knowledge of computerized accounting systems and Microsoft Excel.
• Experience in risk assessment and preparing professional audit reports.
• Analytical, problem-solving and critical-thinking skills, with strong report-writing and communication skills.

Candidates apply by submitting an updated CV, a cover letter, copies of academic and professional certificates and contact details of two referees through the online application form.