ALRAQABA . ISSUE 16
83
the required legal regulations of the
administrative inquiry. This could be
interpreted as a lack of resources
or nullification due to breaking the
investigations’ rules.
• The entity’s intention to cooperate with
SAB to reduce the volume of registered
observations and financial irregularities,
or before the National Assembly. That
is to avoid any obstacles that may
encounter its budget’s approval. This
is demonstrated through the increasing
number of administrative inquiry committees
to investigate financial irregularities even
within the topics of which investigations are
feasible by legal departments’ specialists.
• The entity’s partiality towards its staff and
its desire to move the attention away from
them when it comes to the investigated
financial irregularities. This is demonstrated
in denying the investigation or rejecting
perfunctory investigations to the violation or
blame other staff members whose services
have already ended from the said entity.
We believe that the excessive number of formed
committees to investigate financial irregularities
is one of the main reasons that lead to the
previously mentioned issues. Most of these
committees lack the legal elements that ensure
the application of the administrative inquiry
regulations and the required legal conditions
to its validity. These inquiries cause delays
in conducting investigations, mostly if any
committee member was absent for any reason.
On the other hand, the most crucial problem
among all is the entity’s abstention of investigating
financial irregularities. It delays SAB control in
performing its duties when it comes to financial
irregularities. SAB control revolves around the
resolutions passed by the entity regarding this
financial violation. The entity cannot issue any
resolution unless an administrative inquiry has
been conducted to investigate the irregularities.
This abstention may continue until the extinction
of the disciplinary obligation imposed on the
violation by prescription.
Chapter Two
Proposed Solutions to Facing Administrative
Enquiry’s Issues in Auditees
The previous research demonstrated practical
issues that may face the entities subject to
SAB control when conducting an administrative
inquiry on financial irregularities and the key
elements causing such issues. This chapter
discusses the proposed solutions to facing these
problems and potential methods to prevent them.
The solutions are divided into two categories,
first setting up an administrative prosecution to
conduct an administrative inquiry on financial
irregularities. The second, through the formation
of administrative and legislative approaches as
a means to achieve this end. This could be done
as follows:
First Solution:
Setting up an administrative
prosecution to conduct administrative inquiries
on financial irregularities:
This solution revolves around referring
administrative inquiries on financial irregularities
to the administrative prosecution, which is a body
that is independent of the entity of which the
violation has taken place. A comparable example
would be legislation in Egypt. The administrative
inquiry is referred to as the administrative
prosecution that has been established per law
no. (480) of 1954, and reorganized by law no.
(117) of 1958.
Conferring the administrative inquiry in financial
irregularities to the administrative prosecution
is known for preventing all shortcomings
and technical issues that an entity may face
when conducting an inquiry, that is when the
