The Internal Audit Department (IAD) of Bank-e-Millie Afghan serves as an independent and objective assurance function, committed to enhancing the Bank’s governance, risk management, and internal controls. Operating under the direct oversight of the Board Audit Committee, the IAD conducts risk-based audits to ensure compliance with regulatory requirements, adherence to internal policies, and the overall effectiveness of operational processes. The Department’s mandate includes evaluating the reliability of financial reporting, safeguarding assets, assessing IT and cybersecurity risks, and ensuring operational efficiency. By identifying weaknesses and recommending improvements, the IAD plays a critical role in strengthening the Bank’s integrity and protecting stakeholder interests. BMA’s audit framework aligns with international best practices, including the International Standards for the Professional Practice of Internal Auditing (IPPF) issued by the Institute of Internal Auditors (IIA) and the regulatory guidelines of Da Afghanistan Bank (DAB). Through continuous monitoring and strategic insights, the Internal Audit Department reinforces transparency, accountability, and sustainable growth at BMA.