Artificial Intelligence Techniques in
Auditing and Accounting
01
Editorial
____________________
04
SAB News
Adverse Administrative Decision:
Its Definitions, Traits, Differences,
and Similarities
09
Legislations
Combating Corruption
A Common Global Commitment
19
Report
GCC Countries Consolidate their
Efforts in Response to the COVID-19
Pandemic
24
Feature Article
The CEO of the Qatar Credit Bureau
34
Feature Interview
The Role of SAIs in Auditing
Transactions of Crypto/ Virtual/
Digital Currencies
39
Research
Audit Reporting Standards and the
Standards for Reporting on Financial
Statements by External Auditors
48
Finance & Audit
The Citizen’s Report
52
Publications
The Role Internal Audit in Enhancing
the Goevernance of Institutioins
65
Audit Vision
A Porposed Approach to Accounting
69
Theses
The State Audit Beauru and
Strategic Planning
83
Strategy
Contracts & Fraud
89
Articles
SAB Participates in the 17th Meeting
of GCC SAIs Presidents
103
Organiztions &
Audit Institutions
The Role of SAB During Crisis &
Disaster
119
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 Al-
Mukhaizeem
Mishal Al- Failkawi
Jassim Mohammed Sadeq
Ali Hayati
Adbulaziz Abdulla Hasan
Translated by
The Translation Section at
SAB
Design
Bedour Al-Hasawi
Muneera Al-Qinaie
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
sab_Kuwait
sab_q8
