Internal Audit Department.


Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve Afghanistan Institute of Banking and Finance operations. It helps the BoD accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and corporate governance process. And also provide accurate information to BoD in regular basis.


Transparent, accountable, people oriented good governance and Professional environment for the participant of Afghanistan Institute of Banking and Finance.


Provide effective internal oversight services to enhance the quality services in financial sector (Banks, Insurance and MFIs) in acquiring resources, efficiency in mobilizing the resources and effectiveness in meeting the goals and objectives Afghanistan Institute of Banking and Finance.


The Internal Audit Department is committed to the professional practice of internal auditing. It will govern itself by adherence to the Institute of Internal Auditors “Definition of Internal Auditing”; the “International Standards for the Professional Practice of Internal Auditing”; and the “Code of Ethics”. The Institute of Internal Auditors “Position Papers”; “Practice Advisories”; and “Practice Guides” will be used for guidance in the practice of internal auditing. In addition, Internal Audit will adhere to AIBF policies and procedures and the Internal Audit Department audit manual. This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the Internal Audit Department’s performance.


Article 14 of the Control and Audit Law has stated that:
“The internal Audit department of Institute/organization shall establish and start actions an under the custody first responsible authority (president) and hold two-line reporting authority in the effect of audit of Financial and economical issues to the office of Control and Audit”. The auditors referenced in paragraph one (above) may require the relevant administrations to provide all information needed for auditing financial and operational affairs. The Internal Auditor audits are conducted in accordance with the Supreme Audit Office (SAO-IRA) Auditing Standards, the Institute of Internal Auditors’ (IIA) International Professional Practices Framework

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