22
magazine
ALRAQABA
Issue Report
ration presented a work paper related to risk
-based audit.
Al-Sarawi:
Risk-based audit ascends the
quality of the Audit Work
SAB Acting president Mr. Adel Al-Sarawi said
that the risk-based audit mechanism, which
SAB started to implement, is of a great sig-
nificance that contributes in elevating the qual-
ity of audit work and increasing the quality of
work.
He Also added in a speech delivered in the
opening ceremony of the forum, that risk-
based audit is considered as one of the development projects that SAB is implementing, in addition
to (governance) and improvements of National Framework for Evaluating Government Performance.
Al-Sarawi explained that SAB formed a special team to develop the appropriate mechanisms to shift
from traditional auditing to risk-based auditing. Furthermore, designed the necessary manuals in this
regard and worked on enhancing the capacities of auditors in the respective fields .
He pointed out that SAB formed teams and committees concerned with the implementation of
e-learning and evaluating internal audit systems of the entities subject to SAB control, tax, e-gov-
ernment, as well as to other technical projects that shall increase the efficiency of SABs staff perfor-
mance and professionalism, which would eventually reflect on SAB`s audit outcomes.
Al-Sarawi assured that SAIs are currently required to work with more be more transparency and
subjectivity. The said led to conducting this forum, in order to share ideas and experiences with a
transparent and subjective prospective, which would enable the achievement of the maximum ben-
efit. The before mentioned aims at improving the work and acquiring the needed skills. He also noted
the participation of some entities that are subject to SAB control, which presented their experience
in the said field in order to ensure highlighting different theoretical and practical experiences.
Leskaj:
Risk Management enables the increase of trust in institu-
tional skills
The Chairman of Albanian State Supreme Audit of Mr. Bujar Leskaj stressed
on the importance of the following risk-based audits at government audit
institutions. He pointed out that the good risk management allows different
groups of increasing the trust in institutional skills.
Mr. Leskaj also mentioned that SAIs are encountering several challenges,
and he nevertheless referred to their role in explaining digital data of govern-
ment activities, as well as to ensuring their validity and the responsibilities pf
the supreme institutions.
Kutyła:
Risk-based audit is a challenge facing the SAIs all around
the world
Vice-president of the Supreme Audit Office of Poland Mr. Wojciech Kutyła
confirmed that risk-based audit is a challenge facing the SAIs all around
the world, because countries are witnessing a rapid development amid the
changing variables. He added that the SAIs must modify their control tools
according to the current circumstances in order to develop the quality, as
well as enhance the audit planning process.
Kutyła said that one of the main reasons that pushed SAIs towards under-
standing the concept of risk-based audit is that planning for audit activities
