The National Audit Office (NAO) continues to enhance the expertise of its employees in the field of forensic auditing and the mechanisms for dealing with suspicions and serious violations that are identified during various audit work.
This was the topic of the NAO’s forensic auditing training course yesterday, which was attended by 40 employees from technical directorates, and which also served to enhance the integration between normal audit teams and the forensic auditing team.
The course was presented by H.E. Dr. Isa Alnoaimi, Assistant Auditor-General for Administrative Audit and Head of the Forensic Audit Team, Mr. Salah Alyafeai, Administrative Audit Director and member of the Forensic Audit Team, and Mr. Mohamed Alaradi, Administrative Audit Manager and member of the Forensic Audit Team.
The course included an overview of forensic auditing, its most important objectives and terms of reference, the foundations of integration between audit tasks and forensic audit, examples of observations that may contain suspicions of crime and the mechanisms for dealing with them, the definition of crimes against the duties of the job and a general discussion on several topics related to forensic auditing.
Forensic auditing, which is one of the auditing tools within the NAO's competence, is defined as a specialized form of auditing that focuses on detecting cases of corruption and fraud of a financial and administrative nature. It includes the reporting of its results to the judicial authorities, state agencies and competent authorities.
