A standard internal audit system and skilled auditors are crucial piece to ensuring continual improvements and transparency in government. It is particularly important when you are one of the largest entities within the Government of Afghanistan, like the Ministry of Education (MoE) with more than 270,000 employees.

In July 2017, USAID’s Capacity Building Activity (CBA) assessed the MoE’s internal audit systems to understand the audit processes at the national and subnational levels. The assessment results revealed that there were no standard internal audit policies or procedures in place and auditors were not following international best practices. Additionally, auditors often did not have a clear understanding of their role.

To address these gaps, USAID developed a manual of standard procedures that focuses on audit engagement planning, performance, reporting, audit follow-up stages, and a toolkit of forms for internal audit documentation based on international best practices. USAID also initiated trainings for MoE auditors in basic, intermediate, and advanced internal auditing.

CBA trained 102 Kabul-based and five provincial-based internal audit employees from Badghis, Bamyan, Balkh, Kandahar, and Paktia in basic internal auditing practices. Mr. Khowaja Saleem Seddiqi, General Manager of Planning and Reporting at the MoE Directorate of Internal Audit attended the training and was grateful for the opportunity.

“Our internal auditing did not meet international internal auditing standards. Fortunately, after receiving the internal audit training, we are witnessing a significant change in our way of planning, auditing, and reporting.” Said Mr. Seddiqi.