General Independent Administration of Control

Summary

The General Independent Administration of Control (GIAC), also referred to as the Control and Audit Office (CAO), served as Afghanistan's supreme audit institution (SAI) under the Islamic Republic of Afghanistan. It was established under the Law on the Audit of the Islamic Republic of Afghanistan (2013) and was responsible for auditing all central government ministries, provincial bodies, and state-owned enterprises. The head of GIAC was appointed by and reported directly to the President, with no fixed statutory term; the body lacked meaningful independence from the executive branch and operated with limited resources. GIAC was an INTOSAI member and received capacity-building support from international donors including the World Bank and USAID. Following the Taliban takeover of Kabul in August 2021 and the collapse of the Islamic Republic, GIAC ceased to function as a formal institution. The Islamic Emirate of Afghanistan has not reconstituted an equivalent independent audit body; public financial oversight effectively collapsed.