The National Audit Office (NAO) participated in a webinar on the application of compliance audit standards in the procurement process, organized by the State Audit Institution of the Sultanate of Oman.
The webinar, which was attended by the Head of Financial Resources at the NAO, Noura Al-Buainain, and assistant auditors Maryam Al-Qatami and Marwa Youssef, discussed the International Standards for Compliance Auditing (ISSAI 4000), issued by the International Organization of Supreme Audit Institutions (INTOSAI).
The participants reviewed compliance audit requirements, and international standard requirements related to planning, implementation and preparing reports on compliance audit in the field of procurement.
They also learned how to identify risks related to auditing the procurement process in all its stages. Moreover, they learned about audit objectives, standards, sources of evidence, methods of collecting evidence, and audit procedures.
