Kuwait - The National Audit Office:
Shaikh Ahmed bin Mohammed Al Khalifa, Auditor General of the National Audit Office (NAO), led the delegation of the Kingdom of Bahrain to the 22nd Meeting of Their Excellencies the Heads of Financial and Accounting Audit Bureaus of the Gulf Cooperation Council (GCC) States, held in the State of Kuwait.
Shaikh Ahmed bin Mohammed underscored the importance of strengthening joint GCC efforts to achieve mutual interests, thereby supporting the relations established by the GCC leaders.
Shaikh Ahmed bin Mohammed emphasised the need to continue developing and training employees in the auditing and oversight sector, enhancing their capabilities with a focus on information technology, digital transformation, and artificial intelligence, which have become essential requirements across all fields and sectors.
The meeting, attended by Jasem Mohammed Albudaiwi, Secretary General of the GCC, approved the recommendations of the 26th meeting of the Undersecretaries of the Financial and Accounting Audit Bureaus in the GCC Countries, held on July 30. These included a report on the recommendations and outcomes of the strategic plan (2023 – 2025), and the draft training strategy (2026 – 2028), both prepared by the National Audit Office of the Kingdom of Bahrain.
Participants were also briefed on the results of the 6th GCC competition in audit and accounting research and studies; the proposal of the UAE Accountability Authority and its proposal concerning the governance of the external audit mechanism of the GCC Secretariat General; and the draft regulations for the Award of Excellence in the GCC Audit and Accounting Bureaus.
The meeting further discussed the proposal of the Audit Rules Working Group to designate a GCC Audit and Accounting Week; a proposed impact measurement form for applying the guidelines issued by the GCC Secretariat General; a simplified form for using these guidelines in oversight work; as well as the proposal to rename the Audit Rules Working Group as the Technical Committee of Audit and Accounting Institutions in the Gulf Cooperation Council (GCC) States.
Additionally, the participants also reviewed the recommendations of the 25th meeting of the Audit Rules Working Group, which included directives for relevant units to raise awareness on the use of GCC guidelines in audit work, the establishment of an artificial intelligence-supported electronic platform in coordination with the Secretariat General, and linking the Secretariat’s digital library with the websites of member state audit bureaus.
The meeting also considered proposals for joint training programmes and workshops among member state audit bureaus aimed at exchanging expertise, strengthening regional cooperation, and enhancing the skills of their staff in applying audit guidelines.
The participants were informed of the Secretariat General’s report on training programmes carried out in 2024 and 2025, as well as the signing of a memorandum of understanding with the King Fahd National Library.
