International Cooperation

Cooperation with audit organizations & Supreme Audit Institutions

The NAO is keen to develop and strengthen its relations with audit organizations and Supreme Audit Institutions at the regional and international level to exchange knowledge and hence contribute to the capacity building of the NAO’s staff.

The NAO’s Standards

As part of reinforcing its international cooperation, the NAO seeks to enhance its presence at conferences, seminars, training programs, workshops and other events that provide added value to the NAO’s audit work. Besides, it contributes to research, journals and other audit publications issued by various audit organizations.

The NAO follows the International Standards of Supreme Audit Institutions (ISSAIs) issued by the International Organization of Supreme Audit Institutions (INTOSAI) in carrying out its audit work.

In addition, its strategy is to enhance its professionalism and continuously improve overall performance through the adoption of rules and regulations concerning governance, quality assurance and internal and external auditing, and which  are reviewed periodically.

Although the NAO is an independent body as stipulated within the legal framework of its establishment, and therefore not subject to the evaluation of its work by another party, it has chosen to undergo peer review by another audit organizations in order to ensure that its quality standards are maintained and its performance is improved.

The NAO’s accounts are audited by an external auditor appointed by royal decree in accordance with the provisions of Article (43) of the NAO’s law. The Auditor General submits the external auditor’s reports to His Majesty the King.

Memoranda of Understanding (MOUs)

Memoranda of Understanding (MOUs)

The National Audit Office (NAO) and the Bahrain Institute for Banking and Finance (BIBF) sign a training agreement

The National Audit Office has signed a training and development agreement at its headquarters with the Bahrain Institute of Banking and Finance (BIBF). The MoU was signed by His Excellency Shaikh Abdullah bin Khalid Al Khalifa, Deputy Auditor-General (DAG) for Administrative Audit at the NAO and Dr. Ahmed Abdulhameed Al Shaikh, Director of the BIBF.

The training agreement provides the National Audit Office with the option to explore training opportunities for its staff in financial, accounting and other related fields. This cooperation with the BIBF is in line with the NAO's commitment to invest in its human capital and opens new horizons for developing joint initiatives in capacity building to improve employee performance according to quality and excellence standards.

The signing ceremony reviewed the various training programmes and latest initiatives, where the BIBF Director praised this cooperation to further develop the human capabilities and performance at the National Audit Office.

The NAO’s Affiliations

The NAO’s Affiliations

The NAO is affiliated with international and regional organizations:

  • International Organization of Supreme Audit Institutions (INTOSAI).
    - INTOSAI Professional Standards Committee (PSC).
    Since 2005, the NAO Bahrain has been a member of INTOSAI’s PSC Steering Committee as a representative of the Arab Organization for Supreme Audit Institutions (ARABOSAI).
    - Forum for INTOSAI Professional Pronouncements (FIPP).
  • The Asian Organization of Supreme Audit Institutions (ASOSAI).
  • The Arab Organization of Supreme Audit Institutions (ARABOSAI).
  • Gulf Cooperation Council Accounting and Auditing Organization (GCCAAO).
    - GCCAAO Training and Development Committee.