2 ALRAQABA . ISSUE 20 A New Era Has Begun 01 Editorial 04 SAB News Criminal Liability of a Legal Person 09 Legislations SAB Organizes “ Internal Audit Leadership and Sustainability ” Forum 14 Feature Article IFRS 18 Presentation and Disclosure in Financial Statements Application of INTOSAI P-12 Principle (on the Value and Benefits of Supreme Audit Institutions) in the Chamber of Accounts’ Activities 19 25 Audit and Financial Standards Combating Fraud, Corruption, and Money Laundering, and the Role of Oversight Bodies in their Reduction 31 Audit Perspective Sovereign Credit Rating: Role and Importance for State’s Economy Role of Auditing and Contract Management in Risk Mitigation 37 42 Articles The Future of Auditing: Key to Sustain Auditing in the Age of Artificial Intelligence Safeguarding Critical Infrastructure: A Deep Dive into Cybersecurity Audits in the Oil and Gas Sector 45 50 Audit and Computers Financial Inclusion Book 54 Featured Book SAB Participates in INTOSAI WGSDG KSDIs’s Fifth Meeting 57 Audit Institutions & Organizations AlRaqaba Magazine issued by the State Audit Bureau of Kuwait Chief Editor Dr. Saud Al-Zamanan Deputy Editor Hala Al-Shmaimri Editorial Board Members Hebah Al-Awadi Mohammed Al-Merri Ebrahim Bo Kobar Aisha Al-Kandari Mohammed Al-Mejady Dalal Al-Kandari Dr. Meshari Al-Ebrahim Editorial Secretary Fatma Al-Nasser Design Media and Information Center Department at SAB Translation Mariam Al-Nahedh Menira N. Boarki Sumayah Karam Yaqoub Al-Wazzan Zahra Al-Qattan Sarah Al-Aqeel Sarah Al-Musawi Correspondence Editor’s Name AlRaqaba Magazine State Audit Bureau P.O.Box 17 Shamia Kuwait 71661 Tel. +965-24957000 Ext. 7960 Direct: +965-24957960 Fax: +965-24957062 magazine@sab.gov.kw www.sab.gov.kw
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