ALRAQABA . ISSUE 16
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is requested and sent by the governmental
bodies.
4. Activating remote meetings between
control entities and public bodies when
discussing contracting topics to facilitate
communication and limit the required
document cycle to review the items
subject to pre-audit. This would play a
positive role in facilitating and accelerating
communication, particularly when meeting
with more than one individual from different
departments and locations.
5. Continue to comply with the applied
mechanism of disclosing topics’ data
followed by the Pre-Audit using diagrams
posted in SAB’s official social media
accounts. That is due to the positive role
it plays in stating the volume of work
carried out by SAB every month. The data
displayed are accumulative for the fiscal
year starting from April 1st to March 31st
every year.
6. Display the topics’ data subject to review
and the issues published (in SAB website)
using a daily tracker. The presented data
are to be accumulated for the fiscal year
from April 1 to March 31 every year.
7. Redrafting letters issued by the Pre-Audit
Department that are delivered with different
results (non-approval - violation - returning
topics’ document- other). The topics’ value
is to be included within the issued letter
to facilitate the data review process when
compared to the data listed in the Pre-Audit
system.
8. Coordinate with the Emergency Team to
include the observations mentioned in their
report into the upcoming Citizen’s Report,
particularly the observations related to the
auditees’ contracts during the Corona crisis.
9. Coordinate with SAB Emergency Team
and the Post-Audit members regarding
prioritizing the contracts finalized during
the Corona crisis. These documents are
to be examined under the audit plan on
the auditees’ contracts for the fiscal year
2020/2021.
10. Take into account the working sheet
developed by the Senior Auditor- Fatima
Nayef Darwish, post her participation in the
World Bank’s e-seminar at which several
SAIs participated.
11. Reconsider audit instructions to set off
the pre-audit functions and other issued
circulars. Take into account the electronic
systems of pre-audit based on the results
reported by the Emergency Team and
encourage a paperless environment.
12. Develop internal control directives to be
circulated to SAB auditors explaining the
working mechanism during crises and
disasters and referring to the systems
applied by the Team. It is imperative to
consider the divergence of potential future
crises.
