45
magazine
ALRAQABA
trol. The teams also carry out the examinations
and checks operations, and issue reports that are
referred to the concerned authorities. To achieve
the optimum quality, SAB has followed a series of
operations:
•
To develop a specific mechanism to form the
audit teams and the distribution of the said
teams to the entities subject to the sector`s au-
dit through the cooperation of all supervisors in
the sector reaching up to SAB top Management
in order to approve the annual distribution plan.
•
To develop a new work mechanism, which
operates through teamwork within the audit
teams away from the individual work. The said
required the qualification of the audit teams’
leaders, as well as the team’s members. In or-
der to achieved the before mentioned , SAB is-
sued several decisions to regulate the work of
the audit teams , the team leaders and the work
mechanisms .
•
To issue decisions and circulars that organize
the audit and control work, and develop a spe-
cific mechanism and timetable for the comple-
tion of the audit work results and the issuance
of the periodic reports.
•
To follow the technical and administrative re-
porting cycle (documentary session) through
the following stages:
A- The audit teams prepare a draft of the Audit
Report containing the results of the examination
and checks during the financial year, of which
the evidence was collected and the remarks
were prepared in accordance with the stan-
dards, manuals, guidelines and circulars issued
in this regard.
B- The teams leaders will report to the control-
lers assigned with the audit reports, discuss
the contents of the reports with the leaders and
members of the teams and then refer it to the
directors.
C- The competent directors review the reports
and discuss them with the controllers and the
audit teams. Well ahead, the reports are re-
ferred to the technical office of the sector.
D- The technical office reviews the reports after
discussion with the competent teams if neces-
sary, and express the technical opinion and then
return them to the competent departments.
E- After obtaining the technical Office remarks,
the competent departments instruct the audit
teams to submit the initial reports after all tech-
nical and professional aspects are met to the
entities subject to audit for their discussion with
the audit teams after a specified period of time.
These bodies are to study the contents of the
reports and prepare the appropriate responses.
F- SAB will schedule meetings in coordination
with the officials of the entities subject to its
control to discuss the remarks and notes men-
tioned in the reports and prepare a minute con-
tains SAB`s comments and the responses of
the auditees. Minutes for those meetings are
prepared and submitted to the audit team. In
case, such meetings were not held, the entity
will respond to those remarks in writing.
G- This course takes place again after the enti-
ties respond to the reports, either through the
written reply or after holding a meeting with the
audit teams.
H- After the preparation of the reports, which con-
tain SAB`s comments and the responses of the
concerned entities, reports are approved by the
assistant undersecretaries and sent to the enti-
ties subject to SAB`s control in a formal manner.
I- This session may be repeated at a third time in
the preparation of reports on the examination
of the final accounts of the entities subject to
SAB`s control and the draft annual report.
These documentary and procedural courses,
through which the audit reports are completed
in SAB that are repeated more than once, are
evidence of SAB keenness to carry out the audit
work with high quality and professionalism.
For these and other reasons, SAB has been hold
accountable and credible of the (legislative au-
thority, executive authority, oversight bodies, pro-
fessional institutions, civil society organizations).
This can be noted through the statement of the of-
ficials in the various bodies, as well as the extent
the legislative the executive authorities reliance on
SAB`s outputs to carry out some of the control
tasks and duties. As well as through the referral
of important topics to SAB, in which an unbiased
opinion is requested to determine the final deci-
sion on the subject matter.
SAB`s optimum functioning of its supervisory
roles, and the exertion of the required efforts
makes it’s a leading SAI among its peers
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