44
magazine
ALRAQABA
Issue Subject
and so forth.
B- Sector-wide Qualification Programme:
this
program comes after the end of the previous
program, where employees are well trained and
equipped with the needed skills and knowledge.
This stage is to train them at the level of each
sector.
C- Job training programme:
this programme is
carried out through training the staff to exercise
the audit work, at SAB Headquarters or at the
entities subject to its control. They are trained to
exercise audit work with the participation of work
teams and under the direct supervision of spe-
cialists.
D- Training and Qualification Programme at
External Audit Offices:
After the completion of
the previous mentioned training stages, and af-
ter working among the audit teams, SAB trains a
group of employees in the external audit offices.
The said training occurs based on agreements
concluded with the most qualified and highly
skilled offices in the field that is to acquire the
skills and mechanisms of audit and supervision,
which are in line with the latest professional prac-
tices and are in accordance to the International
Standards issued in this field.
E-The annual training plan:
which is developed
by SAB after determining the training needs of
all its employees. It covers all SAB`s employees
through the implementation of training programs,
either organized by SAB or other specialized bod-
ies.
Third:
Following the professional course for Au-
diting and Review:
SAB forms audit teams that consists of a num-
ber of auditors, whose task in to audit the entities
subject to its control. The said is to be achieved
by following a series of measures, which are men-
tioned below, to ensure the quality of the audit
work and products:
A- Implementing the International Standards is-
sued by international organizations that guar-
antee a minimum level of professionalism and
quality, most importantly International Auditing
Standards – International Public Sector Account-
ing Standards issued by the International Federa-
tion of Accountants (IFAC), as well as INTOSAI
Standards issued by the International Organiza-
tion of Supreme Audit Institutions .
B- Following the professional guidelines issued by
SAB, most importantly : SAB General Audit Man-
ual, the Code of Ethics, Major Operations Manual,
and the specialized manuals e.g. the Investment
Audit Guidelines, the Oil and Gas Audit Guide-
lines, the Performance Audit Manual, the Claims
Audit Manual , High-tech Purchases Audit Man-
ual. In addition to following the guidelines issued
by the relevant sectors in their respective matters.
Following these guidelines, standards and local
and professional publications leads to the im-
provement of SAB`s work and ensures the quality
of the supervisory work results, which are repre-
sented in the audit reports and the studies con-
cluded in this regard.
Fourth:
SAB`s work within the Global Auditing
and Supervision System:
SAB has been working for a while to communi-
cate with all the competent regional and interna-
tional organizations in the field of supervision and
auditing in order to benefit from their experiences
and expertise , as well as to select the most dis-
tinguished ones over the past years and to work
on developing their work and practices accord-
ingly. In this regard, SAB has been keen on sev-
eral activities that are represented in the following:
A- To participate and attend training programmes
held by the regional and international institutions
and supreme audit institutions.
B- To participate at professional and technical
committees at local and regional level. In this re-
gard, SAB has headed some significant commit-
tees, activated their functions and tasks, as well
as to initiate and take part in decisions making.
C- To participate in conferences and specialized
events that are of interest to the work of SAB in a
direct or indirect manner, which are organized by
the international and regional institutes and pro-
fessional bodies.
D- SAB is keen to host some activities related to
the profession (Committees meetings-specialized
conferences- seminars - workshops-training pro-
grams).
Fifth:
Following a scientific methodology to en-
sure the audit work quality:
SAB performs its basic role concerning the audit
and control of the State various entities. Such a
role is performed by the audit teams, which are
carefully distributed on the entities subject to con-
