Types of Audit exercised by the Bureau

The Bureau shall exercise audit over the funds and works of the entities subject to its audit. In terms of its timing, the Bureau shall conduct pre-audit, concurrent-audit and post-audit.

  • Financial Audit
  • Compliance Audit
  • Performance Audit
  • Information Technology Audit
  • Projects Audit
  • Financial Tenders and Contracts Audit

Entities Subject to the Audit of the State Audit Bureau (the Bureau)

  • Ministries and other governmental bodies, general authorities and public corporations, and entities that are specialized in managing public funds or those having their budget funded by the State, whatever the type of budget from which it is funded.
  • Companies and establishments that are fully owned by the State or by one of the public legal entities, or those having at least 51% of their share capital owned by the State or by one of the  public legal entities.
  • Private companies and establishments  to which the State guarantees a minimum profit or provides them with financial subsidies or which are licensed to utilize or manage one of the public facilities of the State or granted a concession to utilize one of the natural wealth resources.   The scope of audit over these companies and establishments shall be limited to the extent of support provided or the scope of license use, management, or concession of the State facilities and natural resources.
  • Private institutions of public benefits to which the State allocates financial subsidies or benefits in kind.
  • Accounts and funds of Pension Funds.
Entities Subject to Auditing

The Bureau’s Mandates

The State Audit Bureau (the Bureau) is competent to

  • Audit the State's final account and consolidated financial statements, including examination of the results of budget implementation concerning revenues, expenses and financial position elements such as assets, liabilities and control accounts.
  • Review and examine the financial statements of public corporations and other entities subject to the Bureau’s audit that adopt commercial accounting principles in preparing their accounts and financial statements.  
  • Conduct periodic and surprise financial audit of the accounts of ministries, governmental bodies and other entities subject to the Bureau’s audit. 
  • Conduct periodic and surprise financial audit of different taxes to verify that their assessment and collection are done in accordance with applicable laws, bylaws and regulations.
  • Review provisions of laws and regulations, examine the financial and accounting rules, and the internal controls and governance in the entities subject to the Bureau's audit, verify their adequacy, identify gaps and deficiencies associated therewith and propose remedial measures thereof.
  • Assess and follow up the performance of the entities subject to the Bureau’s audit, in order to verify that resources are used and plans, programs, activities and projects are implemented in accordance with the standards of economy, efficiency and effectiveness, as well as assessing the financial management capabilities and procedures at each of the entities subject to the Bureau's audit and verifying their compliance with the best practices.
  • Review control accounts and commitments to others, including guarantees and letters of credit.
  • Detect fraud, negligence and financial irregularities, and determine their causes and deficiencies in applying financial internal controls that led to their occurrence, and proposing remedial measures.
  • Conduct technical and financial audit of infrastructure, construction and industrial projects in the entities subject to the Bureau's audit.
  • Audit the IT systems, software and applications in the entities subject to the Bureau's audit, and assess their performance to verify their efficiency and effectiveness.
  • Assess the internal audit units in the entities subject to the Bureau's audit in order to verify the efficiency, effectiveness and economy of the audit's works and propose procedures for their development.
  • Review draft tenders and auctions to be floated by the entities subject to audit of the Bureau and draft contracts and agreements to be signed or renewed thereby, if the estimated value of each is amounted to Qatari Riyals five million or more.
  • Attend the different meetings of tenders and auctions committees in their capacity as representatives of the Bureau.
  • Review and examine the privatization processes of the facilities and establishments affiliated to the entities subject to the Bureau's audit.
  • Audit and review dissolution, merger or demerger processes of any of the entities subject to the Bureau's audit and verify the accuracy of their financial positions and that these processes were appropriately conducted in accordance with the laws and regulations related thereto.
  • Review and examine government bailout plans for the various entities subject to the Bureau’s audit, and verify their legitimacy and their proper execution at all their phases.
  • Analyze and review the public debt and its utilization and assess extent of ability to settle financial liabilities within the prescribed deadlines.
  • Express technical opinion on the matters relating to the investigations concerning public funds conducted by the judicial authorities upon their request.
  • Review the investigations conducted by the concerned entities regarding financial irregularities that occur in the entities subject to audit, the decisions issued thereon and initiate disciplinary action against any of these where so decided.
  • Conduct special assignments requested by the competent authorities which are not included in the annual plans approved for the Bureau’s auditing administrative units.