ديوان المحاسبه

About the State Audit Bureau (the Bureau)

The State Audit Bureau is an independent audit body with a legal entity that directly reports to the Emir. The Bureau was established in 1973 under the Law No. (5) of 1973. In 1995, the Law No. (4) of 1995 concerning the State Audit Bureau was issued. This law addressed particular gaps in the previous law, whereby it provided the Bureau with financial and administrative independence, which was seen as a qualitative leap in its history that contributed to the development of its work and strengthening of its position. In keeping up with the developments in the area of audit and enhancing the role of the SAI, the Law No. (3) of 2003 was issued to amend the provisions of pre-audit.


In the year 2016, His Highness the Amir issued the Law No. (11) of 2016 concerning the State Audit Bureau, which contributed to strengthening audit mechanisms of public funds and provided the Bureau with the highest levels of independence in exercising its functions and terms of reference. After this law had been issued, the Bureau implemented a comprehensive restructuring process and developed a strategic plan well in accordance with the international best practices and standards in the area of public funds audit in order to ensure the optimal utilization of resources and safeguarding of public funds to achieve the Qatar National Vision 2030.

SAB Tower

The Strategic Plan

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Mission

Achieving control over public funds, and verifying the integrity, legitimacy and efficiency of the utilization and good management of such funds.

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Vision

A leading audit body.

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Values

Independence - Professionalism - Excellence - Cooperation - Integrity.

Objective of the State Audit Bureau

The State Audit Bureau aims at safeguarding public funds, verifying the integrity and legitimacy of the utilization and management of such funds, verifying that the financial statements are true and fair, as well as verifying compliance of the entities subject to its audit with laws, bylaws, regulations and other governance and conflict of interests regulations and policies, contributing to improve the use of State resources to achieve sustainable development and welfare of society by monitoring the compliance of the entities subject to audit of the Bureau with the optimal utilization of resources and assets, in accordance with the standards of economy, efficiency and effectiveness, and contributing to promote the principles of accountability and transparency of the entities subject to audit by the Bureau by monitoring their compliance with those principles in managing their funds.

Development and Promotion of Audit Work

Activating the role of the State Audit Bureau in implementing its law by developing and using leading audit methodologies that ensure an effective mechanism for verifying the integrity of financial statements and compliance of the entities subject to the Bureau’s audit with the laws, bylaws and regulations. In addition to achieving the desired performance levels and optimizing the State resources to attain sustainable development and welfare of the society.

1

Developing pilot methodologies and detailed audit programs that enable SAB to effectively implement its mandates as stipulated in its Law with regard to financial auditing and examination, performance audit, compliance audit, and projects and contracts audit.

2

Developing, training and promoting proficiency of the human cadre in line with the aspirations of the Bureau and staff professional planning and development mechanism.

3

Developing the technological infrastructure for audit and review activities through application of automated systems and programs that improve the level of audit work.

4

Developing and activating the system of risk analysis at the Bureau, as well as disseminating and strengthening the culture of risk management in the entities subject to its audit.

Institutional Excellence

Ensuring continued development and activation of the departments and organizational units under the new organizational structure to keep pace with the process of development of human cadres and applicable internal work mechanisms, policies, procedures and regulations.

1

Developing and updating the policy and procedures manuals for all organizational units in the Bureau in line with the requirements of the updated organizational structure, and contributing to the improvement of institutional performance.

2

Ensuring technological enablement of supporting departments and sections through development and upgrading of ERP systems.

3

Attracting outstanding employees.

4

Developing a pilot system for management and development of human capital.

Cooperation and Communication

Enhancing cooperation and communication between the State Audit Bureau and Entities subject to audit, Regional and international professional organizations and associations related to government oversight, auditing and accounting and The society. In addition to proposing effective ways to support the strategic orientation of the State in achieving the National Vision in a sound and effective manner.

1

Contributing to the training and requalification of graduates of universities and institutes and preparing them to assume audit works.

2

Strengthening relations with counterpart Supreme Audit Institutions, and regional/international professional organizations and associations in order to benefit from the international guidelines and standards issued thereby and to encourage their application in the Bureau and in the entities subject to its audit.

3

Developing a strategy to communicate with the community and the media to raise awareness about the importance of control over public funds.

4

Enhancing communication with the entities subject to audit in order to exchange views, highlight the role of the Bureau and to know their aspirations and needs from the Bureau.

Law number 11 for the year 2016 - State Audit Bureau

The State Audit Bureau is an independent audit body with a legal entity that directly reports to the Emir, and has a budget annexed to the budget of the Emiri Diwan. The Bureau aims at achieving control over the State funds and the funds of other entities subject to its audit, and to achieve sustainable development and community welfare by contributing to improve the use of state resource.

Presidents of the Bureau

Since 1973, the State Audit Bureau has been presided over by unique elite of national experts who worked to consolidate and develop the audit profession in the State of Qatar by adopting the best practices and international standards in the field of audit of public funds and improving the principles of accountability and transparency.