The Specialized Intellectual Production of the State Audit Bureau 01 Editorial ____________________ 04 SAB News Legal Protection of Trademarks Against Imitation and Forgery on Local and International Level 17 Legislations ____________________ 25 Organiztions & Audit Institutions The Strategic Plan and a New Phase 34 Strategy Approval of Public Debt Law and Its Impact on the Fiscal Status of Kuwait 37 Feature Article Overview of Financial Leasing 52 Thesis SAIs’ Role in the Fight Against Corruption 56 Audit Vision Risk-based Audit 59 Research Digital Transformation at the Operation of Financial and Administrative Systems in Public and Private Sectors, Its Connection to the Effectiveness of Control and Audit Procedures and Its Role in the State of Kuwait 67 Audit and Computer Book Review: “Proceedings of the Virtual International Conference: The Role of Institutions in Achieving Sustainable Development during Global Pandemics” 73 Feature Book SAB’s Role in Auditing SDGs 78 Articles Kuwait between Digital Transformation and Human Resource Investment 97 Break AlRaqaba Magazine issued by State Audit Bureau of Kuwait Chief Editor Essam B. Al-Mutairi Deputy Editor Hala Al-Shemaimri Editorial Secretary Fatma Al-Nasser Editorial Board Members Ebrahim Bo Kobar Dr. Abulrahman AlMukhaizeem Jassim Mohammed Sadeq Fatma Al- Failkawi Adbulaziz Abdulla Hasan Translated by The Translation Section at SAB Design Deema Al-Kandari Bedour Al-Hasawi Correspondence Editor’s Name AlRaqaba Magazine State Audit Bureau P.O.Box 17 Shamia Kuwait 71661 Tel. +965-24957000 Ext. 7152 Direct: +965-24957152 Fax: +965-24957062 magazine@sab.gov.kw www.sab.gov.kw sab_Kuwait sab_q8
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