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ALRAQABA . ISSUE 15
the supervisory bodies, and United Nations
agencies such as the World Bank and
the United Nations Development Program
(UNDP). The program was a direct reason for
the development of many mechanisms and
successful experiences due to the adoption of a
group of Developmental projects which resulted
in efforts of issuance a number of professional
guides, such as:
• A Guide on the Implementation of the
Principles of Governance on Public Sector
Bodies Subject to SAB’s Control.
• A Guide on the Implementation of the
Principles of Governance on Companies
Subject to SAB’s Control.
• Quality Assurance Guide.
• A Guide on the Remedial Procedures to
Measure the Compliance of bodies Subject
to SAB’s Control in their Application of
SAB’s Remarks.
• Risk-Based Audit Guide.
• A Methodology for Evaluating the Quality of
Internal Audit Offices in the Entities Subject to
SAB’s Control.
Asset Recovery:
ARTICLE 53:
“We are obliged to
reinforce and facilitate the delivery of a
standby,sustainable,sufficient and effective
technology to support the national capacities
in combating corruption. We also recommend
taking rapid procedures on all levels,
especially those related to all the technicians
to fulfill the needs according to demand
including the requirements that are illustrated
through reviewing the implementation . This
process requires the availability of sufficient
financial resources, technical support and
other resources.”
ARTICLE 54
“We believe that the effectiveness
of multilateral and bilateral technical support
is obtained by complying to the national anti-
corruption strategies and work plans and
relying on their strengths. Thus, the importance
of local organization between donors, technical
assistance providers and recipient countries
is noticeable. We pledge to strengthen
cooperation and organize matters in this field
to acquire the ultimate benefit of the available
means of support.
Both article 53 and 54 encompass the
importance of strengthening and facilitating
technical support to reinforce the national
anti-corruption capacities in this fight. SAB has
adopted this mission through its Information
Technology Audit Project that employs the tools
of artificial intelligence in financial audit and
control. This adoption confirms the importance
of the use and management of big data to
activate the validity of virtual audit as well as,the
activation of the IT tools and techniques in audit
operations which support the supervisory role
of the Bureau in the digital race of the bodies
subject to its control.
The establishment of an anti-corruption
outlook plan and framework:
ARTICLE 73
“ The security of appropriate
measures to stop and combat corruption shall
be guaranteed in the management of national
crises and emergencies with attention to the
The activation of the digital
development , electronic
applications and smart solutions
that it delivers one of the most
important pillars of the audit and
financial control profession.
Report
