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magazine
ALRAQABA
structure does not include a depart-
ment or an office for Internal Audit. The
list also includes the entities with inter-
nal control departments where the ad-
ministrative subordination along with
the effectiveness in carrying out the
tasks are illustrated.
Al-Roumi pointed out that during the
past two years SAB has conducted two
consecutive studies on the consistency
of internal control at the entities subject
to its control. The studies showed that a
number of entities illustrated a continu-
ous refrain in establishing Internal Audit
units, while others reflected weakness-
es or low levels of efficiency.
He further noted that SAB has been
interacting with all the entities subject
to its control since 1996. Al-Roumi
stressed on the importance of enhanc-
ing and supporting the internal control
systems within said entities along with
establishing high efficiency organiza-
tional units to carry out the internal au-
dit tasks within. Such departments are
to be affiliated with the entity’s highest
authority to guarantee its independence
and therefore enjoying the ability to
conduct its mandates. SAB once again
assured the aforementioned in 2009.
Al-Roumi clarified that this project prin-
cipally aims at developing SAB audi-
tors’ skills within this field and provid-
ing professional support to the internal
audit units within the entities subject
to SAB control. It also intends on pro-
viding intensive multiple-level-training
courses for the staff of said units in or-
der to qualify them to effectively and
efficiently accomplish their assigned
tasks. The courses are in coordination
with the office selected by the General
Secretariat of the Supreme Council for
Planning and Development and UNDP
representatives. The target is to train
300 staff members and qualify 35 train-
ers as to utilize their experiences for
future trainings of SAB employees and
Internal Audit Units members in the en-
tities subject to control.
In light of the project that is to be com-
pleted in December 2018, a number of
guidelines are to be developed to assist
SAB and the internal audit units’ staff in
the government bodies. It enables them
to follow the latest applied audit stan-
dards. 35 public entities shall be select-
ed to examine the work of their internal
audit units, identify the weaknesses,
and present recommendations
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