Administrative Audit Directorate

Regularity auditing involves financial auditing and compliance auditing. Performance auditing aims at solidifying the standards of effectiveness, efficiency and economy in the performance of entities subject to auditing. Administrative auditing aims at verifying the proper management of public funds, the integrity and appropriateness of administrat... ive procedures, verifying the optimal use of government facilities, examining and reviewing issued decisions about appointments, promotions, allowances, salaries and other matters of human resources in accordance with Article (6) of the NAO Law. The NAO adopts the International Standards of Supreme Audit Institutions 'ISSAI' issued by the International Organization of Supreme Audit Institutions 'INTOSAI' in conducting its audits, and takes guidance from the International Standards on Auditing issued by the International Federation of Accounts 'IFAC' regarding matters not addressed in the ISSAI. The NAO issues the results of its audit, inspection, examination and review, conducted in accordance with Article (7) of its law, in the form of comments advised to the concerned entities through the ministers to which they are affiliated in accordance with Article (22) of the NAO Law via a report issued for each assignment. The NAO Auditor-General may present other reports during the financial year on matters that he considers to be of great importance and need to be brought promptly to the attention of the concerned authorities in accordance with Article (1) of the NAO Law. The NAO also issues an annual report, which includes the results of auditing the final account of the State and the final accounts of the entities subject to its audit, and the results of the performance and administrative audits. This report is presented to HM the King, the Council of Ministers and the Council of Representatives in accordance with Article (19) of the NAO Law. FAQRead More