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The Bureau’s Objectives   Audit 

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Promoting the culture of safeguarding public funds for the candidates of Ahmed bin Mohammed Military College

On Tuesday, 24th November 2020, the State Audit Bureau of Qatar (SAB) organized a lecture at Ahmed bin Mohammed Military College on SAB role of auditing in combating corruption. The lecture was delivered by Mrs. Rana Alhajri, SAB Director of the Centre of Excellence for Training & Development. A number of the college’s officer candidates participated in the lecture. The organization of this lecture comes as part of SAB efforts exerted to disseminate and strengthen the culture of safeguarding and protecting public funds.

SAB organizes a workshop for Lekhwiya associates

On Monday, November 23, the State Audit Bureau of Qatar (SAB) organized a workshop for a number of the associates of the Internal Security Force (Lekhwiya) on SAB role in safeguarding public funds. The workshop was delivered by Sheikh Sultan Nayef Al-Thani, Director of SAB Risk Management & Quality Assurance Department. The workshop, which was held at Lekhwiya Headquarters, reviewed SAB role and objectives regarding safeguarding public funds, and types of audit it exercises in terms of its subject, scope and timing, in addition to introducing participants to financial violations and as how to report complaints related to public funds.

SAB Chairs the Fourth Meeting of the ARABOSAI Strategic Planning Follow-up Committee

His Excellency Mr. Abdulaziz Mohamed Qassim Al Emadi, Deputy President of the State Audit Bureau Qatar (SAB), chaired on Wednesday the 18th  November 2020, the fourth meeting of the Strategic Planning Follow-up Committee of the Arab Organization of Supreme Audit Institutions (ARABOSAI), which was held virtually.

The meeting was attended by Mrs. Noora AlKuwari, Director of the International Cooperation Department, and Mr. Ammar Abdulla Sakini, Director of Performance Audit - representing the chairmanship of the ARABOSAI Professional and Audit Standards Committee that is currently chaired by SAB, and Mr. Ali Mohammed Al-Naama, Head of Organizations and International Cooperation Section.

The meeting discussed a number of topics on the agenda, including the outcomes of implementing the ARABOSAI Structural Plans for the year 2019.

SAB apprises its Iraqi counterpart of its experience in following up the fieldwork of auditors.

As part of activating the Memorandum of Understanding signed between the State Audit Bureau of Qatar and the Federal Board of Supreme Audit of Iraq to enhance cooperation in the field of audit work, SAB held a virtual meeting on Sunday the 22nd  November 2020, with its Iraqi counterpart. During the meeting, the Iraqi side was briefed on SAB experience regarding following up the work of auditors during their field work in the entities subject to its audit. Mrs. Noora AlKuwari - Director of International Cooperation Department, Mr. Jassim Alhaider - Director of Human Resources Department, and Mr. Abdulla Al-Saadi - Director of Information Systems Department, represented the State Audit Bureau in the meeting.

Entities Subject to Audit

Risk management

Risk management is a continuous process, which includes continuous research and investigation into leading risk indicators both internally and externally in the Entities strategic context that includes the steps of; setting the scope and context, risk assessment, risk treatment, monitoring & reviewing, and communication & consultation

Scope. Context & Criteria

Step 1 involves understanding the Subject Entity’s objectives, defining factors that could be a source of uncertainty, and setting the scope and risk criteria for the remaining risk management processes.

Risk Identification

Step 2 determines what, where, when, why and how risks could arise, and the effect this would have on the Subject Entity’s ability to achieve its objectives.

Risk Analysis

Step 3 determines the risk level against the risk criteria by understanding how quickly a risk can occur, the sources and causes of a risk, as well as the consequences and likelihood of those consequences.

Risk Evaluation

Step 4 compares the level of risk against the risk criteria to determine the overall risk rating and based on that, consider the need for treatment.

Develop Alternatives

Step 5 involves Subject Entities systematically identifying and assessing a range of response alternatives or strategies to accept, transfer, share, avoid, or mitigate major risks, based on their risk appetite.

Respond to Risks

Step 6 requires the Subject Entity’s leadership to evaluate the alternatives and decide how to allocate scarce resources (e.g. budget, analytical capabilities, time) to address major risks facing the entity.

Monitor and Review

Step 7 recognizes that as uncertainty changes, so does the risk.

Communication, Consultation, Learning

Step 8 takes place throughout Steps 1 - 6 above with all identified stakeholders confirming that those accountable for implementing the risk management process

Records Maintenance & Reporting

Step 9 is a continuous effort, integral to the organization’s governance as it improves the dialogue among stakeholders, and the learning from the Subject Entity’s collective experience from risk management activities.

Risk assessment
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The State Audit Bureau participates in the Fourth Forum of Accountants in the State of Qatar

The State Audit Bureau participated in the meetings of the 35th Session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which held at the United Nations Headquarters in Geneva from 22 to 26 October 2018. Mr. Ammar Abdulla Sakini, Director of Performance Audit Department and Mr. Abdulrahman Saud Aladbi, Head of Financial Audit & Examination of Energy and Industry Section, represented SAB in the meeting.