ALRAQABA . ISSUE 15
83
Strategy
The State Audit Bureau and the Strategic Planning
By: SAB Strategic Planning Department
This audit edifice was launched with a lofty
message aiming at the protection of public
funds. To this day, 56 years have passed
since the establishment of the State Audit
Bureau of Kuwait (SAB). These past years
have marked excellence, professionalism,
and distinguished outputs in the field of audit.
Indeed, SAB is remarkable for its enlightened
audit ideology and the efficient capabilities
of its employees, who are believed to be the
first building blocks for the success of any
institution. SAB continues to encourage and
motivate its staff through its strategic plans with
a vision of realizing
“a purposeful control to
reduce waste of resources and increase and
diversify revenues.”
. In addition, SAB is keen
to promote efficiency to reach advanced levels
of professional and technical qualification by
developing the capabilities of its staff at various
functional levels through the defined strategic
plans. SAB strategic plans are developed to
enhance its performance in carrying out its
mandated role to achieve its objectives. Such
plans will yield positive effects on improving
and elevating the level of efficiency and
effectiveness of the audit and review tasks. To
that end, SAB is keen to further enhance the
process of preparing and developing strategic
plans in order to achieve the ultimate goals of
SAB’s establishment.
Legal basis and strategic plan:
Article (2) of Law No. (30) of the year 1964
stipulates that “the State Audit Bureau aims
mainly to achieve effective control over public
funds, by exercising its mandated powers under
this law and in the manner indicated therein.”.
Based on that ground, SAB continues to adopt
the approach of strategic management and
has set out the fifth strategic plan of SAB for
the years 2021-2025. The underlying strategy
of this plan mainly aims to raise the level of
SAB’s work and mandates, with a focus on
institutional and control capacity building.
This strategy was also intended to update the
rules and regulations governing SAB’s work to
enable the achievement of its audit objectives
in an efficient and effective manner. Further,
SAB is keen to maintain its leading position and
its important role in the financial control field,
locally and regionally, to elevate the quality of
control performance and follow the strategic
approach adopted by SAIs in performing their
control activities.
The strategic goals of the plan were set to
address several current strategic issues.
In order to achieve the defined goals, it is
necessary to build human, institutional, and
organizational capacities, strengthen control
processes over the entities subject to SAB’s
control, and improve the work environment. The
contribution of all SAB’s sectors to achieving
those goals is also imperative to the success of
the plan.
Challenges and risks:
The State of Kuwait faced several threats and
challenges prior to the development of the
strategic plan for the years 2021-2025. During
the past two years, the world witnessed a
significant economic and political transformation
due to the COVID-19 pandemic. Indeed, the
pandemic has affected the economy and
security of the state. This may be attributable to
