Manama – The National Audit Office:
Within the framework of implementing training plans and ensuring compliance with international standards, the National Audit Office (NAO) is keen to inform its employees annually about the latest updates and developments in international auditing standards, which form the basis for quality and professionalism of an auditor’s work.
During the professional year (2023/2024), the NAO organized training programs and courses for about 146 employees from its various technical directorates, which discussed the latest developments and future projects relating to international standards, as well as the importance of applying and following them when carrying out various audit tasks.
About 44 employees from the NAO's Regulatory Audit Directorate participated in a training program on the latest developments in International Financial Reporting Standards presented by Mr. Amir Abdul Ghani, Chief Financial Officer at Bahrain Islamic Bank, with nearly 20 years of experience in financial management and accounting in various positions at several banks. He is a Certified Accountant from the New Hampshire Board for Accountancy in the Unites States of America (USA), and a Certified Management Accountant from the Institute of Management Accountants in the USA.
Moreover, about 33 employees from various technical directorates of the NAO participated in an advanced training course on the latest developments in the International Standards of Supreme Audit Institutions (ISSAIs) and the Framework of Standards, presented by Mr. Ahmed Buti, Regularity Audit Director at the NAO.
The course introduced participants to the most important developments in the audit standards issued by the International Organization of Supreme Audit Institutions (INTOSAI), the most important upcoming draft standards and future projects of the PSC – Steering committee, as well as the initiatives of the Kingdom of Bahrain in this regard.
In addition, more than 38 employees from various technical directorates of the NAO attended a basic training course on the latest developments in the International Standards of Supreme Audit Institutions (ISSAIs) and the Framework of Standards, presented by Mr. Mohamed Alaradi, Administrative Audit Director at the NAO.
The course reviewed the INTOSAI standards framework, its developments and the objectives of its modernization. It provided an overview of the general framework of INTOSAI standards (principles, standards and guidelines) and audit standards according to audit type (compliance audit, performance audit, financial audit), as well as examined the most prominent current INTOSAI trends.
Furthermore, 31 employees participated in a training course on the quality of regulatory audit work, which was conducted by Mr. Ali Hassan Mubarak, Audit Supervisor at the Regulatory Audit Directorate and which aimed at introducing the participants to the importance of the quality of audit work for Supreme Audit Institutions, and the NAO’s procedures to ensure application and compliance with quality standards.