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ALRAQABA . ISSUE 16
The State Audit Bureau of Kuwait participated in
a training course titled “Role of Supreme Audit
Institutions in the Audit of Disaster Management,”
which was held in the Kingdom of Saudi Arabia,
Jeddah, from December 15 to 19, 2019.
At the training, SAB was represented by
Assistant Auditor, Social Affairs Pre-Audit
Department, Mr. Hamza Almuhanna, Assistant
Auditor, Economic Affairs Pre-Audit Department,
Mrs. Salma Alshemmeri; and Assistant Auditor,
SupplementaryBodies of Social andPublicAffairs
Audit Department, Mrs. Anood Alhouri. Eleven
ARABOSAI member SAIs had participated in the
training as well.
The objective of the course was to provide
trainees with the basic knowledge of the different
types of disasters and the role of SAIs in the
event of disasters. The trainees were introduced
to the experiences of the participating SAIs in
order to capitalize on such experiences and
to improve the audit work through discharging
their future audit functions in accordance with
the acquired knowledge. The training was also
aimed at introducing the participants to the
challenges and complications facing the SAIs in
this domain.
During the training, the delegation of the
State Audit Bureau of Kuwait showcased
SAB’s experience in the field of auditing the
management of disasters, specifically the
assignment of the National Assembly for the
heavy rain disaster, which took place in 2018.
The delegation presented the legal basis and
the main themes of the assignment, along with
the underlying audit findings. They have then
reviewed the latest updates on SAB’s action with
respect to the subject matter of the assignment
and referred to the establishment of an audit
team within SAB for auditing the management
of disasters and the preparation of a special
guidance on this type of audit.
Further, the training has included discussions
on the definition and significance of the audit of
disaster management, the types of disasters that
are encountered by different SAIs, as well as the
ISSAIs and audit procedures that are provided
by INTOSAI on the audit of disaster-related aid.
The training course has also dealt with other
SAB Participates in the Training Course
“Role of SAIs in the Audit of Disaster
Management”
Audit Institutions
Organizations and
