The NAO’s Independence

An independent body, having a public legal personality

The independence of the National Audit Office from the legislative and executive authorities is necessary to enable it to carry out its audit mandate with impartiality, transparency and professionalism, thus establishing credibility in the results of its work. The NAO’s independence and that of its employees are guaranteed by law. The most important provisions of the law in this respect are as follows:

Independence of the NAO’s Audit Functions

Independence of the NAO’s Audit Functions

Article 7: “The National Audit Office shall carry out its duties stipulated in this law through auditing, inspecting, examining and reviewing. It shall carry out such duties on its own initiative or upon request of the entities subject to its audit. The inspection may be effected without notice. The audit carried out by the National Audit Office may be comprehensive or selective…”

Confidentiality of the NAO’s Work

Confidentiality of the NAO’s Work

Article 44: "The President of the National Audit Office shall prepare the Audit Office’s plan of action, which shall specify the ways and means to be adopted by the Audit Office in carrying out its functions. The plan shall be kept in strict confidentiality, to the extent that none of the entities subject to the audit of the Audit Office shall become aware of its contents."

The NAO’s Financial & Administration Independence

The NAO’s Financial & Administration Independence

Article 41: “The National Audit Office shall have an independent budget which shall be recorded in a special section of the general budget of the State as one figure. The President of the Audit Office shall prepare a proposed detailed budget to be approved by the King, and shall forward it within the legal time limit to the Minister of Finance who shall thereafter include the same in the State budget as received by him.”

Article 26: "The President with respect to the National Audit Office’s employees shall have the authority vested on him by the Laws and regulations on a minister concerning the employees of his ministry. He shall also have the authority vested on the Minister of Finance regarding the estimation of the Audit Office’s expenditure in the budget, and the use of the budgets approved for the Audit Office as well, without being subject, in this respect, to the supervision of the Council of Ministers, Ministry of Finance or the Civil Service Bureau.”

Independence of the NAO’s Employees

Independence of the NAO’s Employees

Article 31: "… [A]ny Audit Office’s employee shall not assume any other public job during his employment with the Audit Office or not engage himself, directly or indirectly, in any professional or commercial business, or buy any of the State properties, even in a public auction, or rent or sell to the Government any of his properties or exchange the same therewith. He shall not be party to any commitments made by the State, public organizations or public corporations, or combine his job with membership in the board of directors of any public organization, public corporation or company".