Introducing the Internal Audit Department (ASA)
The Internal Audit Department operates as an organizational unit directly under the auspices of the Director General of the Afghan Academy of Sciences and is responsible for its implementation to the Academy of Sciences.
In its implementation, the Internal Audit Department considers the laws, orders, resolutions of the Council of Ministers, the provisions of the Internal Audit Regulations, the standard instructions of the internal departments and the size of documents that regulate the control of the financial activities of the Academy of Sciences and ensures its accurate implementation.
Responsibilities of the Internal Audit Department of the Academy of Sciences:
1. Regular implementation of inspections and review of financial and administrative activities of units under the direct influence of the General Directorate of the Academy of Sciences of Afghanistan.
2. Guiding and regulating the activities of internal authorities in the system of the General Directorate of the Afghan Academy of Sciences.
3. Prepare a proposal on the evolution of control and audit affairs in the system of the General Directorate of the Academy of Sciences.
4. Methodological and practical assistance to the internal authorities of the affected units in the system of the Academy of Sciences of Afghanistan.
5. Based on the results of the audit, the order of the proposal to improve the efficiency of production, reduce the cost of products, better use of human resources, fixed capital of financial and moral reserves, protection of property, prevention of unnecessary expenditures, unreasonable use of assets.
6. Arranging a supplementary list of units under the influence of the General Directorate of the Academy in which the Internal Audit Department audits financial and accounting activities.
7. Auditing and reviewing the financial and administrative activities of the General Directorate of the Academy of Sciences in accordance with the plan and considering the necessity of the view of the department and the superior private official from the plan
8. Implementing thematic reviews of issues separate from financial and administrative activities, reviewing the implementation of previous audit decisions and recommendations.
9. Based on the analysis and evaluation of the results of the audit, provide a proposal to eliminate the identified deficiencies and control its implementation.
10. Adopting legal decisions to prevent the illegal implementation of units under the auspices of the General Directorate of the Academy of Sciences.
11. Immediate notification of the competent authority of violations and illegal actions.
Duties of Internal Audit Department:
1. Design and planning of the Department of Internal Audit, direction of detection and detection of violations and use of movable and immovable assets of the relevant Academy of Sciences.
2. Arrange work guidelines for inspectors, guidance and assignment of them for the purpose of better inspection in the relevant departments of the General Academy of Sciences.
3. Control over the implementation of the ideas and suggestions provided by the Inspector General of the High Office of Oversight in relation to the performance of the activities of the departments of the General Academy of Sciences in order to achieve satisfaction.
4. Ensure liaison with the Office of the High Commissioner for Examinations and the sharing of information at specified times as required to establish coordination and co-operation in relation to better affairs.
5. Obtaining satisfaction from the work of inspectors and reviewing the exact content of the reports prepared by them in the direction of guidance and approval to the position of the Academy of Sciences for the purpose of investigation under review.
6. Analysis and evaluation of auditors' reports in order to obtain satisfaction from the legal expenses of the ordinary budget and development of the Academy of Sciences.
7. Supervising and supervising the activities of the inspectors in order to carry out the procedures and methods of inspection in accordance with the relevant guidelines for the purpose of assurance.
8. Supervise the recruitment process of the relevant positions of the Internal Audit Department and upgrade their capacity in order to better advance the affairs.
9. Physical care of the goals, plans and programs of the Internal Audit Department.
10. Performing other duties related to the duties assigned by the authorities in accordance with the laws, regulations, objectives and policies of the department.