Consultancy Services to External Audit Support Services and Sustainable Capacity Building of the Supreme Audit Office (SAO)

Cowater through this USD 1.5 million, World Bank-funded project, worked with the Supreme Audit Office (SAO) of Afghanistan in 2017 to conduct grant audits of World Bank-funded projects in Afghanistan. In a very short period, Cowaters team carried out comprehensive audits of 34 World Bank grants and related projects. Cowaters audit managers worked in collaboration with seconded SAO staff to improve upon the previous grants auditing practices and develop tools and templates for improved audit management and execution. The project undertook key activities including developing audit methodologies and sampling techniques for grants audit work by the SAO, providing on-the-job training and professional development for local staff, post-audit presentations on best practices and lessons learned to seconded and other SAO staff, capacity building sessions for SAO staff to build their capacity in the conduct of grants audit work and the formulation of a Human Resource Strategy to inform the SAOs expansion and future development.