Directorates' Roles & Responsibilities

Administrative Audit Directorate

Administrative Audit Directorate
  • Preparing, managing, implementing and updating policies, systems and procedures concerning administrative (Compliance) auditing of entities, as well as preparing plans and programs and ensuring their efficient execution towards achieving the desired goals.
  • Monitoring the administrative (Compliance) performance of audited entities and verifying the efficiency and economy of their use of available resources, and the extent to which they have effectively achieved their planned goals.
  • Studying and analysing the appropriateness, importance, economic benefit and prioritization of spending public funds taking into account the national interest.
  • Exposing spending profusion and working on rationalizing expenditure.
  • Verifying the optimal utilization of available resources and ensuring that they have been used for their designated purposes as well as examining causes of suboptimal resource utilization and proposing recommendations in this respect.
  • Studying, analysing and balancing human resources input and output for the purpose of achieving efficiency, effectiveness and economizing on resources.
  • Proposing recommendations on improving policies, systems, procedures, auditing standards, etc.
  • Preparing various required periodic and annual reports relating to this directorate’s activities.

Regularity Audit Directorate

Regularity Audit Directorate
  • Preparing, managing, implementing and updating policies, systems and procedures concerning the regularity audit of ministries and government entities, as well as preparing plans and programs and ensuring their efficient execution towards achieving the desired goals.
  • Examining and reviewing financial statements and final accounts and provide an opinion on them.
  • Auditing all stages of public revenue operations, including realization, collection and depositing.
  • Verifying that public expenditures were incurred in an appropriate manner and within the approved limits of the budget appropriations and in accordance with the objectives for which they have been allocated.
  • Verifying that the spending process in all its stages was conducted according to the financial and accounting laws, rules and regulations.
  • Auditing loan accounts to ascertain the legality of the loan process and receipt of the loan’s principal, its interest and related charges.
  • Examining and reviewing resolutions relating to employment with respect to appointments, promotions, allowances, increments, settlements and the like to ascertain their conformity with the governing laws, systems and regulations.
  • Examining and reviewing pension accounts, indemnities, insurance payments, social insurance and subsidies to ascertain their conformity with the laws, regulations and resolutions governing them.
  • Auditing investment operations.
  • Reporting cases of financial violations, fraud, or negligence and providing supporting evidence.
  • Verifying the integrity and effectiveness of internal control systems, and proposing appropriate means to remedy deficiencies.
  • Proposing recommendations on improving policies, systems, procedures, auditing standards, etc.
  • Preparing various required periodic and annual reports relating to this directorate’s activities.

Performance Audit Directorate

Performance Audit Directorate
  • Preparing, managing, implementing and updating policies, systems and procedures concerning the performance audit of entities, as well as preparing plans and programs and ensuring their efficient execution towards achieving the desired goals.
  • Monitoring the performance of audited entities and verifying the efficiency and economy of their use of available resources, and the extent to which they have effectively achieved their planned goals.
  • Monitoring performance to ensure that construction works and projects are completed within the budgeted costs, the set time frame and at the targeted quality, as well as examining causes for not achieving these targets and proposing recommendations in this regard. Studying and analysing the appropriateness, importance, economic benefit and prioritization of spending public funds taking into account the national interest.
  • Exposing spending profusion and working on rationalizing expenditure. Verifying the optimal utilization of available resources and ensuring that they have been used for their designated purposes as well as examining causes of suboptimal resource utilization and proposing recommendations in this respect. Studying the efficiency of financial operations in terms of speed, cost, quality, complexity and duplication.
  • Studying, analysing and balancing input and output of goods and services for the purpose of achieving efficiency, effectiveness and economizing on the use of resources.
  • Reviewing investments made with public funds and the appropriateness of their returns.
  • Preparing various required periodic and annual reports relating to this directorate's activities.

Human & Financial Resources Directorate

Human & Financial Resources Directorate
  • Preparing, managing, implementing and updating policies, regulations and procedures related to human and financial resources, developing plans and programs and ensuring their efficient implementation to achieve the desired goals.
  • Planning and controlling manpower needs and ensuring optimal use of the manpower.
  • Preparing and updating organizational structures, job assignments and job descriptions in coordination with the concerned officials in the NAO.
  • Preparing and implementing training and development plans for employees based on actual needs, career path requirements and the capacity framework applied in the National Audit Office, and enabling technical staff to obtain accredited professional qualifications.
  • Preparing the NAO’s estimated budget in coordination with the concerned departments, and preparing periodic reports on the implementation of the budget.
  • Providing human resources services relating to recruitment, employee performance, career counselling, promotions, attendance, leave, and others in accordance with the National Audit Office’s regulations, and managing, updating and archiving human resources files and records.
  • Managing employee salaries and implementing and controlling benefits and bonuses.
  • Managing and controlling financial records, monitoring payments and disbursements, and preparing monthly financial statements in accordance with the laws and regulations of the National Audit Office.
  • Preparing studies, reports and statistics related to human and financial resources, administration and training.
  • Organizing purchases, providing and supervising the services required by the National Audit Office.

Information Systems Directorate

Information Systems Directorate
  • Preparing, managing, implementing and updating policies, systems and procedures concerning the NAO's information systems, as well as preparing plans and programs and ensure their efficient execution to achieve the desired goals.
  • Designing, developing and updating information systems and databases to meet the NAO’s needs.
  • Operating and providing services and support for the NAO's information systems and computer network, providing equipment and associated devices, providing comprehensive support for daily operations.
  • Developing and updating effective plans to ensure the security of the NAO's information systems and to prevent the possibility of loss and sabotage of the NAO’s network and databases and maintaining a backup system.
  • Taking all necessary precautions to ensure business continuity and protection from disasters. Providing assistance and technical support to the NAO's directorates and sections in line with the NAO's information systems strategy.

Public Relations & International Cooperation Directorate

Public Relations & International Cooperation Directorate
  • Enhancing the presence of the National Audit Office in international, regional and local forums as an advanced audit organization that applies best practices and professional standards endorsed by the International Organization of Supreme Audit Institutions (INTOSAI).
  • Preparing and updating a database of international cooperation with relevant international and regional organizations as well as international experts.
  • Developing the National Audit Office’s relations with international and regional organizations and increasing its presence and membership in these organizations.
  • Coordinating the exchange of information, research, studies, publications, journals and statistics with international, regional and local organizations.
  • Facilitating the development of employee’s technical and administrative skills through supporting and coordinating knowledge sharing with international audit organizations.
  • Arranging and supervising all activities and events of the National Audit Office.
  • Managing all media related work for the National Audit Office.