The audit will be carried out by Dynamic Vision, in accordance with International Standards on Auditing (ISA’s), International Standards for the Professional Practice of Internal Auditing, as well as with applicable national standards in Afghanistan.

• Examination of the financial regularity, through the control and evaluation of the exactness, exhaustiveness and fairness of the various accounting transactions, either in full or by sampling, according to need and risk evaluation (before and during the course of the audit);
• Examination of the conformity with ACB objectives through the control and evaluation of transactions, expenditures and receipts compared with the basic documents (project description, programs of activities, contracts, budgets etc.).
• Examination of the economical and efficient conduct of business through the control and evaluation of:
• Minimization of the cost of the resources utilized for the activities, always ensuring an appropriate quality
• Comparison of expenditures with corresponding budget positions and the control and evaluation of any explanations for divergences;
• Examination of the appropriateness, the relevance and the functioning of the Internal Control System, through the control and evaluation of the:
  Internal organization (structures, functions, tasks, authority, responsibilities, methods, procedures, etc.),
• Existence, respect and application of laws, regulations and instructions,
• Protection of resources and assets,
• Prevention of errors and fraud,
• Quality and viability of the information system and the reporting,
• Examination of the observance of the contract conditions of the project (or the phase) by the contracting parties