ALRAQABA . ISSUE 15
109
Audit Institutions
Organizations and
Findings and Recommendations:
• Continue to attend conferences and training programs relevant to this subject,
particularly by auditors and controllers.
• Striving to keep up with the developments attributed to integrity issues, combating
corruption, and familiarity with the latest relevant tools and technologies.
• follow-up the entities concerned in this subject within the country, and stay up to date
with the published studies and experiences (example: Nazaha “ Previously known
as Kuwait Anti-Corruption Authority.”
• SAB must take the necessary steps to adapt and convert all control tasks into easily
accessed and monitored electronic procedures. SAB has, in fact, started applying
several control systems, and it must carry on until the AI is introduced and the
control system or the machine can do its job without full intervention by auditors.
(an example: the system shall audit and verify project contracts. This requires an
e-version of the previous contract and an accommodating infrastructure catered for
contracts of big size.)
its experiment phases and was not fully applied
to the State’s entities and institutions.
On the other hand, United Nations Office on
Drugs and Crime presented a worksheet on the
use of ICT in implementing the United Nations
Convention against Corruption. The Audit
Office of Italy also discussed a paper titled “Do
Emerging Modern Technology such as IT, etc.,
Help Win the Battle against Corruption?”
The participating delegation inducted the most
important and recent notions, concepts, and
ways to utilize and apply them in SAB. Among
said concepts is the role of enhancing integrity
and setting up the required basis and factors
to achieve so, while aiming at preventing
corruption before it occurs. This has a great
impact on enhancing the collective trust in the
state and its institutions along with protecting
public funds and the nation’s properties and
assets. The participants also understood the
importance of having a clear strategy to face
the financial and administrative corruption
cases across all the institutions on a state level.
This strategy may also be applied in the SAB
and other state units and bodies.
The participants from SAB also concluded that
in light of the State’s tendencies -particularly
during the Coronavirus pandemic- to apply
modern technology and systems that facilitate
the work in the institutions and bodies, it
is important to adopt IT audit. This type of
audit is crucial in auditing these systems and
verifying the efficiency and integrity of the
applied procedures. Additionally, the use of
“Artificial Intelligence” is to be implemented to
prevent and combat corruption. It would have a
great impact on the future audit methodology.
AI, however, requires multiple studies and
experimenting to reach the intended level of
maturity and be fully and efficiently applied
in Kuwait.
