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Manama – The National Audit Office:

The National Audit Office (NAO) participated in the 25th Conference of the International Organization of Supreme Audit Institutions (INTOSAI) (INCOSAI 25), which was held in Sharm El-Sheikh, Egypt, from 27 to 31 October 2025.

The NAO delegation included H.E. Mr. Fayeq Ali Dhaif, Deputy Auditor General, Financial and Performance Audit, Ms. Basma Abdulrahman Alahmed, Assistant Auditor General Regularity Audit, and Ms. Aysha Ahmed Adam, Director of the Human Resources and Financial Resources Directorate.

The event is an international forum for dialogue between the world's top audit bodies, providing an opportunity to participate in discussions on the future of the profession, and serves as a platform to exchange experiences, explore emerging risks, and propose innovative technology-based solutions, thereby enhancing audit work and strengthening confidence in public institutions.

The conference discussed two main technical topics: "The role of Supreme Audit Institutions in the audit of central banks and government activities during financial and economic crises" and "The use of artificial intelligence technologies in audit work".

The conference also included meetings of the Professional Policy Committee (PSC), the Capacity Building Committee (CBC), and the Knowledge Sharing Committee (KSC), in addition to the 79th Board of Directors meeting, and the meeting of the heads of technical centres.

The conference addressed topics such as "Anti-Corruption and Money Laundering: Legal, Institutional and International Dimensions" and "Prospects of Artificial Intelligence in Public Auditing: Towards Sustainable Governance", in addition to sessions during which reports from Egypt, Brazil, Austria, Saudi Arabia and regional organizations such as AFROSAI, ASOSAI, ARABOSAI, EUROSAI and others were presented.

Furthermore, the conference discussed "The Use of Artificial Intelligence in Financial Auditing and Performance", with presentations from Egypt, the UK, India, Norway, Kenya, and Saudi Arabia, and "Sustainable Governance and Best Practices" with presentations from the US, Egypt, Saudi Arabia, and the EU.

The closing session witnessed the election of members and external auditors and the announcement of the hosting of the upcoming conferences (Indonesia 2028, Saudi Arabia 2031).

On the sidelines of the conference, an awards ceremony was organized, which included the INCOSAI Future Award, the Elmer Staats Award, the Kimi Makwetu Award, and the Young Leaders Award. The activities concluded with the adoption of the "Sharm el-Sheikh Declaration".

The International Organization of Supreme Audit Institutions (INTOSAI) has a membership of about 195 countries.