16
ALRAQABA . ISSUE 16
In case of detecting financial breaches, it will
be dependent on the nature and extent of the
violations that SAV would decide on how it would
handle with them. On the one hand, SAV could
request for addressing financial aspects directly
by the audited entities, i.e. returning, relocating
and/or reducing the payments, and on the other
hand it could require the higher management
agencies to take proper measures to enforce
related organisations and/or individuals to follow
accordingly as regulated by the law. For cases
of serious violations, SAV would transfer related
files and documents to investigation agencies for
handling.
Q5. What are the procedures and
methods that are applied by your SAI
to improve its performance when
exercising its functions?
SAV issued in 2016 its own State Audit Standards
(SAS) including 39 ISSAI-compliant audit
standards on the three audit types and a Glossary
of Technical Terms to the SAS. Accordingly, SAV
has issued a set of audit procedures, templates
and forms as guiding materials for its auditors
in each audit areas. For instance, guidelines
on audit risk assessment and materiality
determination in audits of investment projects’
final accounts, corporate financial statements
and audit evidence, etc. This guidance is
required to be taken by every auditor to comply
with during their auditing process.
Moreover, an audit quality control department
is set up independently from audit departments
to take charge of monitoring and assuring
audit quality in the entire SAV. All audit results
are subject to double-checks by advisory
departments before they are circulated to SAV
executive leaders for approval and issuance.
SAV is now tending to promote the use of
information technology in its auditing activities,
i.e. software applications, databases in order to
improve the efficiency of audit work.
Q6. How the SAI can enhance and
maintain its relationship with the
entities subject to its control despite
the existence of breaches and non-
compliance with laws and regulations?
Tasks and duties of SAV are stipulated primarily
by the State Audit Law and several other
legislations. SAV is therefore to maintain and
enhance its relationship with auditees within in
the framework as set out under the relevant laws.
Among others, such mutual interaction is mainly
relating to providing documents, explanations
and cooperation during auditing process by the
auditees, collecting sufficient information and
data for auditing purposes by the auditors, and
making it possible to adequate findings and
feedback prior to coming to final conclusions, etc.
These are compulsory for both the auditors and
the auditees. In other words, the auditees are
required to make available all information and
documents needed sufficiently and timely to
perform the audit as required by SAV auditors,
and they have also to fully implement audit
conclusions and recommendations by SAV.
Q7. What is the followed mechanism to
select and appoint the SAI President
and the heads, what is the term to fill
their respective posts?
The Auditor General is the head of SAV, who
shall take full responsibility for the organization
and operation of SAV to the National Assembly
(NA). He/she is elected, relieved of duty and
removed from office by NA. The office term of
the Auditor General is five years in line with the
tenure of NA, and he/she can be re-elected but
for not more than two consecutive terms.
Q8. How are the SAI staff being
selected and recruited and is there
a special cadre that contributes to
attracting talents people and expertise?
