The Bureau is entitled, in order to accomplish its audit works, to outsource them at its discretion to the experts, auditors and consultants of any entity, in accordance with the instructions defined by a decision issued by the President.
The Bureau is entitled to ask any entity subject to its audit to take the necessary action to stop payment of any undue amounts, or to collect any amounts the Bureau deems due to the State or other entities subject to its audit.
The President assigns whoever he deems fit from amongst the Bureau’s adequately competent and experienced employees to attend the meetings of tenders and auctions committees in which the Bureau participates, to ensure that all the procedures that must be followed pursuant to the prescribed financial and legal rules have actually been so observed, as well as to alert the committees to what may occur in violations of these rules
Audit works which are practised by the Bureau may be carried out at its headquarters or at the premises of the entities subject to its audit or by establishing electronic connectivity between the Bureau and the information systems at such entities. Such entities shall provide all the necessary facilities to enable the employees of the Bureau to embark on their works.
In terms of its timing, the Bureau shall conduct pre-audit, concurrent-audit and post-audit.
The State Audit Bureau shall audit and review the accounts and works of any entity not subject to its audit under the provisions of this law, if a special assignment is issued in this regard thereto by the Emir.