Executive Management

Shaikh Abdulla Al Khalifa was appointed Deputy Auditor-General, Administrative Audit at the National Audit Office (NAO) in April 2010.

In 1990 he started work as an Economist at the Ministry of Industry and Development and in 1992 he assumed the role of Financial Analyst at the Ministry of Oil and Industry until 1997.

He was the Chief of Manpower Control at the Civil Service Bureau from 1997 to 2001 before moving to the Electricity and Water Authority as Director of Human resources until 2010.

Shaikh Abdulla bin Khalid Al Khalifa

Faeq Dhaif joined the National Audit Office (NAO) in 2003 and currently holds the position of Deputy Auditor-General, Financial and Performance Audit. He possesses over 33 years of government audit experience gained at the Ministry of Finance & National Economy and the National Audit Office in Bahrain.

He holds a bachelor’s degree in Accounting from the University of Bahrain and qualified as a Certified Public Accountant (CPA) at the University of Illinois. He is also a member of the American Institute of Certified Public Accountants (AICPA).

Faeq Ali Dhaif

Dr. Isa Alnoaimi assumed the role of Assistant Auditor-General, Administrative Audit at the National Audit Office in 2014.  He has over 21 years of experience in the field of law and auditing in the public sector. He worked as an officer in the legal affairs department at the Ministry of Interior and served as legal consultant in the Legislation and Legal Opinion Commission before joining the National Audit Office as legal advisor.  

Dr. Isa holds a PhD in Public Law and a Master of Laws from the University of Cairo in Egypt and a Bachelor of Law from the Police Academy in the United Arab Emirates.

In addition he holds a Higher Certificate in Legal Studies from Bournemouth Business School International in the United Kingdom and an Executive Certificate in “Driving Government Performance: Leadership Strategies that Produce Result” from Harvard University in the United States of America. Also he holds Anti-Bribery and Corruption Certificate. Also, he recently obtained the Professional Certificate (Certified Fraud Examiner - CFE).

Dr. Isa Naser Alnoaimi

Qasim Almadhoob joined the National Audit Office (NAO) in June 2005 and currently holds the role of Assistant Auditor-General, Performance Audit. Prior to joining NAO he was employed as an Assistant Manager at KPMG.

Qasim is a member of the Association of Chartered Certified Accountants (ACCA) and the Association of Accounting Technicians (AAT). He is also a Certified Management Accountant (CMA) and a Certified Fraud Examiner (CFE). He holds a bachelor’s degree in Accounting, a postgraduate Diploma in “Fundamentals of Oil & Gas Accounting” and a Diploma in International Financial Reporting Standards (IFRS).

Qasim has conducted several training courses and workshops related to public sector auditing for NAO, the Supreme Audit Institutions of the GCC and the Arab Organization of the Supreme Audit Institutions (ARABOSAI).

Qasim Ahmed Almadhoob

Basma Al Ahmed joined the National Audit Office (NAO) in April 2005 and currently holds the position of Assistant Auditor-General, Regularity Audit. She has 21 years of experience in public sector accounting and auditing.

Basma began her career at the Ministry of Foreign Affairs where she worked from June 2001 to March 2005 as an Accountant in the Financial and Human Resources Directorate.

Basma holds a bachelor’s degree in Accounting from the University of Bahrain. She qualified as a Certified Management Accountant (CMA) in 2008.

Basma Abdulrahman Alahmed

Suhail Sakhnini has been with the National Audit Office (NAO) since April 2004 and was appointed Director, Regularity Audit in October 2010.

Suhail has 24 years of experience in the field of auditing. He began his auditing career as External Auditor at Arthur Andersen in 1998. Prior to joining NAO, he worked as Senior Accountant at the Authority of Electricity and Water in Bahrain before serving as Senior Financial Auditor at the Ministry of Information.

Suhail holds a Bachelor’s Degree in Accounting and a Master’s Degree in Business Administration from the University of Bahrain. He qualified as a Certified Internal Auditor (CIA) in 2005.

Suhail Khalil Sakhnini

Amr Mahmoud Nassar joined the National Audit Office (NAO) as its legal advisor in 2021.

He has over 24 years of experience in the field of legal work. He started his career in Public Prosecution and worked later as  a Court Judge before being appointed as an advisor to the Court of Appeal with the rank of Chief Justice.

Prior to joining the NAO, he was a counsellor with the rank of deputy undersecretary at a major court in the Legislation and Legal Opinion Commission, where he worked from 2006 until 2012.

He holds a bachelor’s degree from Cairo University and a diploma in Civil Law.

Amr Mahmoud Nassar

Huda Buheji joined the National Audit Office (NAO) in 2011 and currently occupies the position of Director, Performance Audit.

She possesses over 17 years of experience in the audit field. Prior to joining NAO, she worked as an Assistant Manager in the Internal Audit Department at Kuwait Finance House in Bahrain. She started her career teaching Accounting at the University of Bahrain.

Huda is a certified trainer by the INTOSAI Development Initiative and has delivered various training programs in the field of auditing. She is a Certified Internal Auditor (CIA), and holds a Bachelor’s Degree in Accounting.

Huda Ali Buheji

Mohamed Hulaiwah joined the National Audit Office (NAO) in 2019 and currently occupies the position of Director, Communication and International Relations. Mr. Hulaiwah possesses over 24 years of experience in the Administration, Governance and Corporate Communication field.

Prior to joining NAO, he worked as Internal Audit & Communications Director and as Director of the Minister’s Office at the Ministry of Finance and National Economy in Bahrain before taking up the position of Director of Corporate Affairs and Communications at Gulf Air. 

He was a member of the inception team of Mumtalakat Holding Company (the Sovereign Wealth Fund of Bahrain) and started his career as Listing Supervisor at Bahrain Bourse and as Head of the Governor’s Office at the Central Bank of Bahrain. Mohamed holds a Master’s Degree in Business Administration from Strathclyde University in Scotland UK, and has a Bachelor’s Degree in International Business Administration from North Umbria University in Newcastle, UK. 

Mohamed Amin Hulaiwah

Aysha Adam joined the National Audit Office (NAO) in February 2008 and currently holds the position of Human & Financial Resources Director.

She has 18 years of experience in public & private sector auditing, accounting and finance. Aysha began her career at the Bahrain development bank where she worked from April 2005 as an internal auditor in the Bank.

Aysha holds a bachelor’s degree in Accounting from the University of Bahrain.

Aysha Ahmed Adam

Elham Yusuf Almulla joined the National Audit Office (NAO) as Information Systems Audit Manager in December 2019 and has been Acting Director of the Information Systems Directorate since May 2023.

She has 17 years of experience in information systems auditing and developing and supporting application systems and programs.

Elham Almulla holds a bachelor's degree in Information Systems Management from the University of Bahrain and further qualified as a Certified Information Systems Auditor (CISA) and a Microsoft Certified Systems Engineer (MCSE).

Elham Yusuf Almulla

Mr.  Ahmed Buti joined the National Audit Office (NAO) in 2011 and was promoted to Director of the Regularity Audit Directorate in 2023. Prior to joining the NAO, he worked in the Commercial Establishment Services Department at Arab Bank for two years.

Mr. Buti holds a bachelor's degree in finance and banking from the University of Bahrain and a Certificate in Strategic Implementation for Public Sector Leaders from Harvard Business School. He qualified as a Certified Internal Auditor (CIA) from the Institute of Internal Auditors, USA.

Besides, he holds several positions in committees affiliated with international organizations and universities such as Vice Chairman of the Professional Standards Committee of the Arab Organization of  Supreme Audit Institutions (ARABOSAI), member of the Committee of Experts at the Institute of Internal Auditors in the United States of America, and member of the Consultants’  Committee of the Master of Accounting Program at the University of Bahrain.

Ahmed Mohamed Buti

Mr. Maitham Saeed began his career at the National Audit Office (NAO) as an Assistant Auditor in the Performance Audit Directorate in April 2008 and was appointed Director of the Information Systems Audit Directorate in 2023.

Mr. Maitham holds a bachelor's degree in accounting from the University of Bahrain and is a Certified Public Accountant (CPA), Certified Information Systems Auditor (CISA), Certified Internal Auditor (CIA) and a Certified Training Specialist from the INTOSAI Development Initiative (IDI).

Maitham Saeed Hasan

Salah Alyafeai joined the National Audit Office (NAO) in 2012 and currently holds the position of Director for Administrative Audit, Prior to joining the NAO, he worked in Ernst & Young for one year.

Alyafeai possesses over 12 years of experience in public accounting, financial control, and administrative auditing in different sectors.

Alyafeai holds a bachelor’s degree in Accounting from the University of Bahrain and is a licensed Certified Public Accountant (CPA) from the State of New Hampshire Board of Accountancy, USA and is a Certified information systems auditor (CISA).

Salah Saleh Alyafeai