ALRAQABA . ISSUE 16
49
the exercise of its functions; none of this work
may be entrusted to any of the other staff of SAB
even if his/her post is deemed technical under
another law.
In auditing construction projects, a SAB
technical member may engage the services of
technical support, i.e. experts, to obtain a proof
of evidence upon which he/she can develop the
report and make his/her professional judgment
regarding the issue being audited. The decision
of whether to accept, reserve, or reject the
presented evidence (proof of evidence) shall
rest with the competent authority within SAB.
Performance control:
This type of control was included within the
new organizational structure of SAB. It is now
approved as one of the different types of controls
that are undertaken by the State Audit Bureau
of Kuwait. The purpose of a performance control
is to ensure an effective and optimal utilization
of resources and expenditures by the auditees
in order to contribute to the achievement of their
preset goals and programs. Since construction
projects fall within the establishments and
activities of auditees, it is necessary to ensure
that such projects are being executed within
their determined terms, costs, and contractual
requirements.
Field study:
The research team conducted a field study by
distributing a special questionnaire seeking the
opinions of experts and auditors of SAB, along
with the technical support team, on questions of
the research. This questionnaire was targeted
at all officials and employees of the State Audit
Bureau of Kuwait, including SAB leaders,
auditors, engineers, and those who are involved
in the audit work or members of the audit support
team and are working on the audit of construction
project execution. Findings of 65 questionnaires
were collected, two of which were incomplete.
Conclusions:
• The current application of concurrent control
on the execution of construction projects at
the level of SAB would basically contribute to
keeping control over budgets of construction
projects, as well as cutting additional costs
resulting from change orders. It would also
serve to curb the phenomenon of delays in
the execution of construction projects and
to limit the frequent time extensions to their
contracts.
• Concurrent control should, preferably,
be applied to certain types of important
construction projects that are of a sensitive
nature and high costs on the State budget.
• The current financial and human
capabilities do not sufficiently correspond
to the requirements of SAB for activating
the concurrent control over construction
projects.
• The current law of SAB has all the
characteristics that are in linewith the concept
of concurrent control, thereby allowing for
the application of this type of control.
• The State Audit Bureau has previous
experiences in the application of concurrent
control; therefore, such experiences may be
capitalized and improved accordingly.
