State Audit Bureau in Qatar: Ensuring Accountability and Transparency
The State Audit Bureau in Qatar, established in 1973, plays a crucial role in safeguarding public funds, ensuring compliance with laws, and enhancing transparency. Through its audit of contracting arrangements in the public sector, the Bureau aims to improve resource utilization for sustainable development and societal welfare. With a focus on auditable entities and significant risks covered by contracts, the Bureau's objectives include verifying fund management and promoting accountability in government entities. The Bureau's expanded scope as per Law No. 11 of 2016 encompasses a wide range of governmental and non-governmental institutions.
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State Audit Bureau Compliance Audit Department Audit of Contracting Arrangements of Public Services
Title State Audit Bureau Audit of Contracting Arrangements in Public Sector Introduction to State Audit Bureau Qatar (SAB) Compliance Audit Department Approach in Compliance Audit Significant Risks to be covered by Contracts Compliance Audit Examples of Observations in Contracts Compliance Audit
Title State Audit Bureau Establishment Presentation Presentation Presentation Presentation
Title State Audit Bureau State Audit Bureau The state audit bureau of Qatar was established in 1973 under Law No. 5 of 1973 In 1995, a new law was passed in order to improve upon the shortcomings of the previous law. Mainly concerning the administrative and financial independence of the bureau. Law No. 11 of 2016 and No. 7 of 2017 was a major milestone in the Bureau s history as it helped further develop the mandate and independence of the Bureau Presentation
Title State Audit Bureau Objectives Presentation Presentation Presentation Presentation
Title State Audit Bureau Safeguarding public funds and verifying the utilization and management of such funds. Verifying entity s compliance with applicable laws and regulations. Presentation Presentation Presentation Improving the use of state resources to achieve sustainable development and welfare of the society. Improve the principles of accountability and transparency of the entities.
Title State Audit Bureau Auditable Entities Presentation Presentation Presentation Presentation
Title State Audit Bureau Auditable entities Law No.11 of 2016 increased the scope of the State Audit Bureau by bordering the number of the government and non-government institutions that are subject to it s review under Article (4) Presentation Presentation Presentation Presentation
Title State Audit Bureau Ministries and Governmental bodies Auditable Entities State owned Companies State backed private companies Pension Funds Presentation Presentation Presentation Presentation
Title State Audit Bureau Audit Types Presentation Presentation Presentation Presentation
Title State Audit Bureau Audit Types An important development in the Law No. 11 of 2016 is the addition of new Audit types to be carried out by the State Audit Bureau by adding additional specialized Audit departments in face of the new economical and social developments in the country. Presentation Presentation Presentation Presentation
Title State Audit Bureau Audit Types Financial Audit Audit Types Performance Audit Internal Audit Review Compliance Audit Information Technology Audit Fraud Investigation Prior Audit Presentation Presentation Presentation Presentation
Title State Audit Bureau Audit Types Performance Audit Department New Audit Departments Compliance Audit Department Information Technology Audit Department Internal Audit Review Department Presentation Presentation Presentation Presentation
Title State Audit Bureau Compliance Audit Department Compliance Audit Contracts Compliance Institutional Compliance Contracts Compliance: Concerned with mainly with the review of procurement contracts and verifying their extent of compliance with the laws, policies and procedures. Point of reference: (i) Law No. 24 of 2015 Promulgating Law on Tenders and Auctions (ii) Cabinet Resolution No. 22 of 2016 Issuing Executive Regulation of Tenders and Auctions. Presentation Presentation Presentation Presentation Institutional Compliance: Centralize on a wider scope which are bestowed mainly on verifying the compliance on the effectiveness of governance, internal controls, risk assessment, management of conflict of interests, decision making process and prevention, detection and response of fraudulent conducts.
Title Approach in Compliance Audit Establish audit objectives and determine the scope, timing, resources and conduct of the engagement based on the risk assessment. Planning the Audit Conduct process understanding. Execute work programs. Validate findings and issues. Executing the Audit Prepare and issue draft audit report. Discuss and finalize management responses. Prepare and issue final audit report. Presentation Presentation Presentation Presentation Reporting the audit Update knowledge database and permanent audit file (PAF). Archive working papers. Perform quality assurance on closing. Closing and Follow up
Title Significant risks covered by Contracts Compliance Audit Absence of compliance approved framework. Absence of adequate procurement planning. Lack of effective contract monitoring system. Vague contract terms. Long procurement process or weak renewal planning. Lack of transparency in selection process of the bidders Major contract variations and amendments. Weaknesses in follow up of the complaints with the contractor. Monitoring contract executions, milestones and payments. Non-application of penalty articles. Presentation Presentation Presentation Presentation
Title Examples of Observations in Contracts Compliance Audit Internal policies and procedures of the entity Lack of transparency in bidder selection process Irregularities in the submissions of commercial warranties. Irregularities in the application of the contract terms and conditions. Presentation Presentation Presentation Presentation Prolonged procurement and non-adherence to the approved KPI timeline standards. Contracts established not in compliance with the approved template by the legal department.
State Audit Bureau Thank You P.O. Box: 2466, Doha - Qatar Tel: +974 4020 0000, Fax: +974 4020 0200 Email: sab@sab.gov.qa Website: www.sab.gov.qa 974 4020 0000 : : www.sab.gov.qa sab@sab.gov.qa - : : . 2466 : , + +974 4020 0200
