Internal Audit Department: An important step in ACB’s commitment to transparency and Integrity

ACB is the biggest sporting organization in Afghanistan and one of the 12 full members of the International Cricket Council (ICC). Fortunately, with the passage of time, the organization needed a comprehensive organizational structure to complement its growing stature in regional and world cricket. There were many steps taken in this regard which strengthened the board’s operational and administrative capacity.

However, there was a need for a stronger auditing structure to ensure thorough transparency and control in the organization’s operational areas. Realizing this need, the internal audit department was established in 2019 to help ACB achieve its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the risk management, controlling and governance processes.

Abdul Majeed Samsor, the manager for the newly formed department described its mission as “providing a risk-based; independent, objective oriented and consulting activity designed to add value and improve ACB operations." Whereas, according to him, IAD’s vision is to help ACB management implement efficient mechanisms in all operational areas that eliminate or reduce the need for second or third line to provide assurance on process or controls.

He further added, “At ACB, we focus on generating concrete results; not merely reports and numbers. Our aim is to bring massive changes within its operations to be in compliance with procedures and policies; and to create an environment of minimum deficiencies, corruption and misuse of resources & authorities.”

“Internal auditing is an important step in ACB’s commitment to transparency and Integrity.” He concluded.

According to the department, its main functions revolve around the following important points:

• Bureaucracy Minimization
• Quality Control Review
• Risk Evaluation & Minimization
• Fraud Detection, Investigation & Minimization
• Internal Control

 

The department has so far been a successful addition to ACB’s structure as it has conducted periodic reviews of the organization’s main operational pillars including Internal Control, Operations, Financial, Compliance, Information systems and procurement reviews. The reviews have resulted in considerable changes in the structure of different administrative departments to increase their effectiveness and efficiency.

The IAD is committed to developing a valuable working relationship with each department and maintaining professional and ethical standards to reserve a maximum level of integrity, objectivity, confidentiality and competency for the organization.

The department accomplishes this through continually developing its knowledge, resources, skills and systems in a rewarding environment that encourages teamwork, innovation and excellence.

As ACB is taking steps to modernize and standardize its administrative, a comprehensive internal auditing structure will help maintain transparency in its affairs and help it implement strong anti-corruption measures and increase productivity.

 

Since being established three months ago, the ACB internal audit department has managed to achieve the following:

• Prepared Internal Audit Manual & Policy 
• Monitoring & Evaluation of ACB’s Operations
• Procurement Procedures (Digitalized and integrated Procurement Management developed and practically implemented)
• Establishment of Cross-functional Committees
• Employment of a Professional Audit Team
• Reviewing Departmental Operations
• Start working on ICT System (Procurement File Tracking, Inventory Management, HRMIS, etc.)
• Fraud Detection & Investigation Procedures
• Created an effective Control Mechanism
• Provided required consulting & recommendations