External Grants Audit Directorate

Objective: To manage the auditing affairs of the foreign grants to the ministries, public institutions, organizations, enterprises, municipalities and other public budgetary and non-budgetary entities.

Job Responsibilities:

1.Draft annual audit plan for the audit of the foreign grants to the ministries and public organizations on quarterly, semi-annually, and annual basis and submitting the plan to the policy and planning directorate for its inclusion in SAO general accumulated audit plan and taking approval of the Auditor General.

2.Prepare a guideline plan and other supportive documents for the auditors prior to starting audit of the foreign grants to the ministries and public organizations to make certain transparency in the process and assessment affairs on the basis of the characteristics mentioned in the plan.

3.Control and verify the individual and group audit plan to be in accordance with the laws, regulations and audit criteria.

4.Manage and supervise related auditors to ensure their high, effective and lawful performance during audit of foreign grants to the ministries, public institutions organizations, enterprises, municipalities and other budgetary and non-budgetary units. 

5.Establish coordination and maintain relationships with the ministries, audited entities, other SAO directorates and departments, donors and the supporter organizations for better and effective implementation of SAO plan in audit affairs. 

6.Identify auditable cases in coordination with the auditors in an audited entity to ensure effectiveness and efficiency of the auditors and their performances.

7.Control and assess the auditors’ performances in the audited entity to ensure accuracy of the audit findings.

8.Provide expert advice to SAO for improvement of audit activities and effective audit methodologies.

9.Identify the extent and the value of audit services in the audited entities to ensure exact implementation of the SAO audit plan.

10.  Monitor pursuing the objectives and policies of SAO in the activities of the directorate.

11.  Identify and suggest the budget requirement for the foreign grants audit directorate based on the annual plan and submitting them to the relevant department for its inclusion in SAO accumulated budget.

12.Collect and present the required information regarding the audit affairs and other affairs to the Auditor General.

13.Investigate and justify the analyzed audit reports about the audited entities and submitting them to the policy and planning directorate for accumulation and reporting.

14.Forward the identified criminal and violation cases to the Attorney General Office after approval of the SAO Senior Consultancy Board for further legal follow-ups.

15.  Any other tasks submitted by the authorities according the law and relevant objectives.