The AML/CFT Auditor is responsible for conducting audits related to regulatory compliance, AML/CFT controls, and transfer transactions. The role ensures adherence to Da Afghanistan Bank regulations, circulars, Bank-e-Millie Afghan policies, procedures, guidelines, international AML/CFT standards, and internal control frameworks. The officer reports findings through the proper chain of command and provides recommendations to strengthen internal controls.
Duties and Responsibilities:
1. Conduct audits in accordance with applicable laws, Da Afghanistan Bank regulations, circulars, policies, procedures, and guidelines.
2. Perform compliance, AML/CFT, and transfer transaction audits.
3. Immediately report any detected fraud or irregularities to the CIA/Dy. CIA, with proper documentation.
4. Adhere to the Code of Ethics issued by the Institute of Internal Auditors (IIA) during audit engagements.
5. Seek clarification from relevant departments regarding identified issues during audits.
6. Obtain sufficient understanding of the audit area prior to commencing audit activities.
7. Conduct opening and closing meetings with the audited entity.
8. Maintain confidentiality of all findings, information, and documents obtained during audits.
9. Refrain from using internal audit information or documents for personal benefit or improper purposes.
10. Conduct special investigations when required.
11. Provide constructive recommendations through audit reports, in line with Islamic principles, to strengthen internal controls and support organizational improvement.
12. Follow up on the implementation or non-implementation of audit recommendations.
13. Perform follow-up activities and prepare follow-up audit reports in coordination with the Follow-up Audit Officer.
14. Evaluate and review corrective actions taken by audited departments.
15. Obtain sufficient and appropriate supporting evidence for each audit finding.
16. Maintain effective working relationships with Internal Audit staff and other departments.
17. Prepare audit reports upon completion of audit assignments.
18. Conduct risk assessments for identified audit findings.
19. Properly file and maintain audit working papers and supporting documents.
20. Maintain full awareness of Internal Audit policies, procedures, charter, and own job description.
21. Perform any other duties assigned by the CIA/Dy. CIA.
