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magazine
ALRAQABA
tities subjects to its control while there are
some breaches and non-compliance with
laws and regulations?
- We apply ISSAI standard 1260 and 1265 on
Communication with Those Charged with Gov-
ernance, which regulates auditor’s responsibil-
ity to communicate with those charged with
governance in an audit of financial statements.
■
How the staff of your supreme audit insti-
tution is being appointed? Is there a special
cadre that attracts those have efficiencies
and experience?
- The Auditor General, after an open an-
nouncement appoint Deputy Auditor General,
Assistant Auditors General and the General Di-
rector assisting in carrying out his duties. The
Deputy Auditor General, the Assistant Auditors
General and the General Director are appoint-
ed for a period of five years. Criteria and pro-
cedures about appointments of the other staff
and terms of work are defined in secondary
legislation, issued by Auditor General.
■
What are your supreme audit institution
plans to develop and improve the staff?
- The Auditor General adopt a three year
Strategic Audit Plan updated on annual ba-
sis, which includes also development and im-
provement of staff in terms of continues pro-
fessional development.
KNAO cooperates with various institutions and
organisations in professional development in
related areas. The Auditor General engages
qualified persons, specialised institutions and
cooperate closely with other Supreme Audit
Institution in carrying its duties. In doing this,
applicable internationally recognized auditing
standards as well as the National Audit Office
standards are adhered.
■
What are your suggestions to activate your
cooperation with the state audit institutions
to get benefit of their experience in order to
develop and improve your supreme audit in-
stitution staff and improve performance?
- KNAO cooperates closely with regional SAIs
within the Network of EU Candidate Coun-
tries and Potential Candidates and European
