About the Internal Audit

Headed by Jamshid Hussaini, the Internal Audit function of the university is responsible for providing independent, objective assurance of all the university’s activities, financial and otherwise. The internal audit function is responsible for evaluating and reporting to the university’s Board of Trustees and President through audit committee, thereby providing them with assurance on the arrangements for risk management, control and governance process. Additional consultancy services are provided where consistent with the mission of the Internal Audit Department.


The mission of Internal Audit Department (IAD) is to provide independent, objective assurance and consulting service designed to add value and improve the AUAF’s operations. It will help the University to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Organizational Independence

The Head of Internal Audit communicate and interact directly with the Board of Trustees through Audit Committee. At the AUAF, the Internal Audit has full and open access to communicate and interacts directly with the Audit Committee and/or the President of the University.

Audit Committee

Chaired by Mr. Emal Dusst, the committee is composed of 4 members. In order to exercise and discharge its duties and responsibilities, the Audit Committee meets on quarterly basis. The main activities discussed and analyzed by the Audit Committee can be grouped into the following different areas of competency:

1. Internal Audit

2. External Audit

3. Ethics and Compliance

4. Risk Management & Internal Controls

Reporting Violations:

American University of Afghanistan is committed to creating and sustaining an environment of trust and openness. We encourage our Team Members, business partners, customers and members of the public to contact us if they are aware of behavior that may be in violation of our policies, applicable laws, or donor requirements. To that end, we have established Hotline, which is independently administered at AUAF. All reports will be kept confidential to the extent possible and will be promptly investigated.

You can submit any violation report via AUAF Hotline page. All reported incidents will be treated with utmost confidentiality.  Meanwhile you can find AUAF Code of Business Ethics and Conduct Policy from here. You can also download and read our Anti-Fraud Policy from here.


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