About this role
About HASSEL Microfinance InstitutionAbout HASSEL Microfinance Institution:Hassel Microfinance Institution is a wholly owned subsidiary of the Agriculture Development Fund. Hassel is a standalone financial institution that provides microfinancing to the entire agriculture value chain. Hassel was established in November 2024 and received an operational license from the Central Bank of Afghanistan (DAB). Hassel is a national microfinance institution exclusively supporting agricultural and livestock businesses. Through Shariah-compliant financing products, Hassel provides accessible financial services designed for the agricultural sector, empowering both male and female clients to enhance productivity and sustainability. With a mission to uplift farmers and agribusinesses, Hassel aims to improve economic growth, resilience, and improved quality of life across agricultural communities.Job DescriptionRole Summary:The Internal Audit Officer will assist the Internal Audit Manager in providing independent, objective assurance and consulting services. This role will execute the risk-based Annual Audit Plan, ensuring that HASSEL MFI's internal controls, risk management, and governance processes are effective across the Head Office and all provincial branches.Key Responsibilities:Audit Execution:Assist in executing comprehensive departmental audit programs covering Finance, Operations & Financing, AML/CFT & Compliance, HR & Administration, Procurement, and IT.Branch Auditing & Travel:Conduct regular field audits by traveling to HASSEL's active regional/branch offices (including Balkh, Kunduz, Bamiyan, Kandahar, Nangarhar, Panjsheer, Paktia, Logar, Herat, Kapisa, and Laghman).Sharia & Operations Compliance:Evaluate the implementation of Sharia-compliant Murabaha financing processes, portfolio recovery, and operational adherence to institutional policies.Regulatory Assurance:Assess compliance with Da Afghanistan Bank (DAB) Microfinance regulations, the revised AML/CFT Policy manual, and internal Customer Due Diligence (CDD/KYC) controls.Risk Assessment:Apply the Enterprise Risk Assessment Matrix to evaluate risks based on impact and likelihood, ensuring residual risks are appropriately mitigated.System Auditing:Verify financial data and control operations within the MBWin digital banking system.Reporting:Help draft standard Corrective Action Plans (CAP) and audit reports for review by the Internal Audit Manager before submission to the Audit Committee and Board of Supervisors (BoS).Job RequirementsJob Requirements & QualificationsEducation & Certification:Professional Qualification:Must be at leastACCA part-qualified or above.Degree:Bachelor’s degree in Accounting, Finance, Auditing, Business Administration, or a closely related field.Experience & Knowledge:Minimum of 2 to 3 years of practical experience in internal or external auditing, preferably within the microfinance, banking, or agricultural finance sector.Strong understanding of Da Afghanistan Bank (DAB) regulations, AML/CFT standards, and International Standards for the Professional Practice of Internal Auditing (IIA Standards).Familiarity with Sharia-compliant financing products, specifically Murabaha cost-plus structures.Previous experience auditing Core Banking Systems (knowledge of MBWin is a strong advantage).RequirementsEducation: Education & Certification: • Professional Qualification: Must be at least ACCA part-qualified or above. • Degree: Bachelor’s degree in Accounting, Finance, Auditing, Business Administration, or a closely related field.Experience: • Minimum of 2 to 3 years of practical experience in internal or external auditing, preferably within the microfinance, banking, or agricultural finance sector. • Strong understanding of Da Afghanistan Bank (DAB) regulations, AML/CFT standards, and International Standards for the Professional Practice of Internal Auditing (IIA Standards). • Familiarity with Sharia-compliant financing products, specifically Murabaha cost-plus structures. • Previous experience auditing Core Banking Systems (knowledge of MBWin is a strong advantage).
