National Audit Office (NAO)

Your Partner In Safeguarding Public Funds

Together for a Promising Future

The National Audit Office Your Partner 

Raising level of cooperation with all entities subject to our audit

We Seek a Positive Partnership

Entities Subject to the NAO's Audit 

Follows international standards and best practices

Our Audit Work

Audit Reports 

The National Audit Office Documentary

About us

The NAO Documentary  

On behalf of His Majesty the King

Royal Court Minister receives the NAO Report (2024 - 2025)

22nd Annual Report Submission 

Our Values

 

Independence

 

Integrity

 

Credibility

 

Professionalism

 

Quality

 

Transparency

 

Positive Approach

Overview

The National Audit Office (NAO) was established by Decree-Law No. (16) issued on the 3rd of July 2002, and as amended by Decree-Law No. (49) issued on the 14th of November 2010

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Audit Types

01

Financial Audit

The NAO audits the final accounts of the State and other entities covered ...

 

02

Compliance Audit

Compliance Audit aims to verify the extent to which the entities subject ...

 

03

Performance Audit

Generally, the NAO reviews the performance of the entities subject to its ...

 

04

Information Systems Audit

The NAO examines the administrative, auditing and internal control systems ...

 

05

Forensic Audit

Forensic Audit is defined as a specialized practice of providing technical ...

 

22

22nd Annual Report Submitted

104

Audit Tasks Conducted

6

Forensic Audit Tasks Conducted

81

Audited Entities

84

Audit Reports Compiled

1224

Recommendations Issued

104

Follow-up Reports Issued

1449

Recommendations Implemented / being implemented

84.9

Percent of Recommendations Implemented / being implemented

16519

Audit Procedures Applied

233

Site Visits & Observations

710

Meetings

Achievements 2024/2025

International Cooperation

The NAO is keen to develop and strengthen its relations with audit organizations and Supreme Audit Institutions at the regional and international level to exchange knowledge and hence contribute to the capacity building of the NAO’s staff.

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The NAO’s Standards

News

HRH the Crown Prince and Prime Minister receives the 2024-2025 NAO Annual Report
 
26Nov
26 Nov, 2025

HRH the Crown Prince and Prime Minister receives the 2024-2025 NAO Annual ...

Manama, Nov. 26 (BNA):

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The National Audit Office Attends Training for Young Auditors in China
 
19Nov

19 Nov, 2025The National Audit Office Attends Training for Young Auditors in China
The National Audit Office organized a Training Program on "Performance Audit... Economy, Efficiency and Effectiveness"
 
16Nov

16 Nov, 2025The National Audit Office organized a Training Program on "Performance ...
Royal Court Minister receives the National Audit Office’s annual report for the professional year 2024 - 2025
 
13Nov

13 Nov, 2025Royal Court Minister receives the National Audit Office’s annual report ...

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Training Center

The National Audit Office believes that its most important resource is its human capital. Therefore, one of the NAO’s main priorities is to invest in human capacity building by providing continuous training to its staff based on actual training needs.

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Training Programs

 

The following courses are examples of training programmes organized and shared by the National Audit ...

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