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12 ALRAQABA . ISSUE 18 SAB Conducted a Workshop for GPFA In light of SAB’s aspiration to enhance collaboration with the Government Performance Follow-up Agency (GPFA), a workshop titled “SAB’s Role in Auditing Institutions Subject to its Control” was organized. The workshop intended to enhance knowledge, exchange expertise and invest in the advancement of both institutions. The event was held on Sunday, 5th of December 2021, on SAB’s premises. Mr. Homoud AlDeehani, SAB Assistant Undersecretary, Head of Studies and Government Reports, and Head of Assignments Sectors in GPFA, attended the workshop. The workshop aimed to introduce participants to SAB’s working mechanism. It also provided information about the knowledge, skills, and tools required by SAB to develop the assigned control reports on the auditees. The event included several pivots, such as an overview of the work nature at SAB and the types and styles of control, the control function mechanisms, and control outcomes and ways to handle findings in the State Audit Bureau. Ms. Eman Al-Huwaidi, Expert at the Technical Office, Independent bodies Audit sector, and Haya Al-Muhaimeed, Senior Auditor at the Supplementary Bodies of the Social and Public Affairs Audit Department delivered the workshop. Recommendations: * It is necessary to enhance communication between SAB and GPFA to address persistent observations on the entities subject to SAB control. * A mechanism must be put in place, and there should be a clear organization of the styles by which SAB displays the detected financial violations during the examination year along with the proceeding violations. Some departments may include violations within the report, whereas others may exclude them as a result of their referral as financial violations. Violation reports only show breaches within the financial year under examination. The number of proceeding violations from previous years under investigation with the entity is not shown. * Annual report developers and those responsible for drafting relevant issues on referring auditees to disciplinary courts must be directed to demonstrate the entity’s name, the subject of the referral, and the corresponding decisions issued clearly. * Focusing on delivering workshops to enhance the awareness of GPFA personnel of SAB’s role. * Allocate a colloquium addressing the functions of post-audit and financial violation in SAB to GPFA’s personnel or other interested parties. * Share SAB’s annual training plan with GPFA and enable them to communicate with SAB to participate in any topic of interest. SAB News

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