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ALRAQABA . ISSUE 15
Theses
political, economic, social, and environmental
reforms. According to the World Bank, the
concept of governance is based on a set of
rules.
The above chart illustrates the rules of
governance as defined by the World Bank.
Second: the role of governance in improving
institutional performance
Measuring and improving institutional
performance is a key pillar of governance.
This pillar serves as one of the indicators to be
used by international assessment organizations
to gauge the ability of a government unit to
abide by the prescribed rules and controls.
Governance shall not be taken as a standalone
system that is entirely isolated from the
government unit and its objectives. It shall,
however, be considered as a crucial system
representing one of the key and primary
cornerstones of the comprehensive scheme
governing the institution as a whole. Further,
it is imperative to ensure that all governance-
related processes help reflect the vision of
their strategy and the objectives they seek to
achieve, in addition to ensuring the responsible
use of resources within government units.
Third: the status quo of governance in the
State Audit Bureau of Kuwait
The State Audit Bureau of Kuwait (SAB) is
assigned to ensure efficient control over
the public funds in order to guarantee the
protection of such funds, prevent instances of
misuse/abuse, and ensure optimal use of funds
for the purposes intended. In exercising its
audit functions, the State Audit Bureau grants
a great deal of attention to creating a complete
conviction within the auditees on the need to
implement its vision “Partners and Controllers”.
Upon cooperating with its auditees, SAB
managed to regulate its work and set out proper
solutions to reach this ultimate goal.
Efforts of the State Audit Bureau of Kuwait in
activating the rules of governance:
The Strategic Plan of SAB for the years
2016/2020 was primarily focused on amending
SAB’s organizational structure, where new
departments were added for quality assurance,
internal audit, and reports follow-up. Efforts of
SAB in this field also include the issuance of
work guidance, such as SAB’s General Audit
Manual and SAB’s Code of Ethics, as well as
the Governance Audit Guide, which was issued
