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Conclusion of the 62nd Meeting of ARABOSAI Governing Board

The 62nd meeting of the ARABOSAI Governing Board, which was hosted by the State Audit Bureau, was concluded over two days with the participation of the heads of the supreme audit institutions of members of the Governing Board, as the Board discussed the topics on its agenda.

His Excellency Sheikh Bandar bin Mohammed bin Saoud Al-Thani, President of the State Audit Bureau – the President of ARABOSAI emphasized that the candid discussions and the exchange of constructive opinions enabled the Board to come up with many decisions and recommendations to improve the work of the organization and enhance its efforts in developing the audit work of the Arab SAIs.

His Excellency added that the organization, thanks to the concerted efforts of everyone, including the General Secretariat, which made double efforts, which enabled us to turn challenges into opportunities. As we succeeded in developing appropriate mechanisms to limit the effects of Covid-19 pandemic on the work of our organization by developing many pioneering initiatives that will contribute to the development of the institutional and professional capabilities of the organization’s members.

The Governing Board members praised the great support provided by the State Audit Bureau of Qatar to the Arab Organization, noting that the development projects and initiatives prepared by the State Audit Bureau and approved by the Board will contribute to activating the organization’s work mechanisms and enhancing its efforts to improve the performance of ARABOSAI members.

The Governing Board has approved the package of development initiatives prepared by the State Audit Bureau of Qatar for the benefit of the organization. The Board also approved a the proposal to sign a memorandum of understanding with The Arab League Educational, Cultural and Scientific Organization (ALECSO), with the aim of benefiting from the experience of this organization in implementing the programs of ARABOSAI  related to the sustainable development goals in the fields of education, culture and science. The Board also approved the final account for the year 2020, and the estimated budget for the year 2021.

The Arab Organization of Supreme Audit Institutions (ARABOSAI) Signs a Memorandum of Understanding with the United Nations Economic and Social Commission for Western Asia (ESCWA)

The Arab Organization of Supreme Audit Institutions (ARABOSAI) and the United Nations Economic and Social Commission for Western Asia (ESCWA) signed a memorandum of understanding for cooperation, coordination and exchange of knowledge and experiences between the two parties in support of their joint efforts aiming to achieve the sustainable development goals. The signing of the memorandum was on the sidelines of the 62nd  meeting of the Governing Board of ARABOSAI hosted by the State Audit Bureau. The Memorandum of Understanding was signed by H. E. Sheikh Bandar bin Mohammed bin Saoud Al Thani the President of the State Audit Bureau – President of ARABOSAI and H. E. Dr. Rola Dashti the Under-Secretary-General of the United Nations and Executive Secretary of ESCWA.

On this occasion, His Excellency Sheikh Bandar bin Mohammed bin Saoud Al-Thani stressed the importance of the memorandum of understanding and its role in strengthening the efforts of ARABOSAI in achieving sustainable development goals in the Arab countries, expressing his confidence that the implementation of the joint work plan stipulated in the memorandum will give an important motivation towards enhancing the professional capabilities of the ARABOSAI members.


President of the State Audit Bureau - The President of the Arab Organization for Supreme Audit Institutions (ARABOSAI) Inaugurates the Meeting of ARABOSAI Governing Board of

His Excellency Sheikh Bandar bin Mohammed bin Saoud Al-Thani, the President of the State Audit Bureau – Chairman of ARABOSAI Governing Board, initiated the 62nd meeting, hosted by the State Audit Bureau over two days, with the participation of the heads of Supreme Audit Institutions, member States of the Governing Board of the Organization.

In his speech on this occasion, His Excellency stressed that the march of the Arab Organization, which has been going on for more than forty years, witnessed many achievements, as its work mechanisms have developed and its activities have expanded for the benefit of its members, and its position has been established at the international level as a leading organization working to raise the value of supreme audit institutions and enhancing their professionalism in various areas of audit, H. E. pointed out that despite the feeling of pride in what has been achieved, the road is still long before us and we are committed to do more work in order to raise the pace of implementation of development plans and programs in the organization and stimulate innovation and renewal in its work.

His Excellency explained that the State Audit Bureau - Qatar, and in the context of its keenness to develop the work of the Arab Organization, and to improve its performance and ensure the achievement of its ambitious goals in serving its members, has prepared an integrated package of development initiatives for the benefit of the organization in various fields related to its work, which aims to improve the performance of the organization and enhance its capabilities, and will start implementing them as soon as possible if approved by the Governing Board in this meeting.

His Excellency also expressed his appreciation for the sincere efforts exerted by the heads and members of the Organization’s committees in carrying out the responsibilities entrusted to them to the fullest, calling them to pursue to be a source of proposal for innovative initiatives that raise the capabilities of the organization and enhance its performance.

His Excellency expressed his satisfaction with the development achieved in cooperation relationships between the organization and stakeholders, declaring that in the context of continuing the approach adopted by the organization regarding expanding the scope of professional partnerships with relevant parties, the Governing Board will consider during this meeting a proposal for signing a memorandum of understanding with The Arab League Educational, Cultural and Scientific Organization (ALECSO), which will allow us to benefit from the experience of this esteemed organization in implementing the programs of the Arab Organization related to the sustainable development goals within the fields of education, culture and science.

The 62nd  meeting of the Governing Board of ARABOSAI discussed the topics on its agenda, including the report of the Chairman of the Governing Board about the activities of the Governing Board for the period from its 61st  meeting up to date, and the proposal of the Chairman of the Governing Board regarding the development initiatives for the benefit of the organization, the reports of the General Secretariat and the committees of the organization,  reports presented by the  members’ about their participation in the meetings of INTOSAI committees and working groups, and the adoption of the final account for the year 2020, and the estimated budget for the year 2021.


The President of the State Audit Bureau - the President of ARABOSAI, meets with the First President of the Tunisian Court of Accounts - the Secretary-General of ARABOSAI

His Excellency Sheikh Bandar bin Mohammed bin Saoud  Al-Thani, President of the State Audit Bureau, President of ARABOSAI, met His Excellency Mr. Najib Salem Al-Gatari, First President of the Court of Accounts in the Republic of Tunisia, the Secretary General of (ARABOSAI).

During the meeting, the two sides discussed bilateral relations and ways to enhance cooperation in auditing areas, and efforts to improve the performance of the Arab Organization of Supreme Audit Institutions.

Entities Subject to Audit

Risk management

Risk management is a continuous process, which includes continuous research and investigation into leading risk indicators both internally and externally in the Entities strategic context that includes the steps of; setting the scope and context, risk assessment, risk treatment, monitoring & reviewing, and communication & consultation

Scope. Context & Criteria

Step 1 involves understanding the Subject Entity’s objectives, defining factors that could be a source of uncertainty, and setting the scope and risk criteria for the remaining risk management processes.

Risk Identification

Step 2 determines what, where, when, why and how risks could arise, and the effect this would have on the Subject Entity’s ability to achieve its objectives.

Risk Analysis

Step 3 determines the risk level against the risk criteria by understanding how quickly a risk can occur, the sources and causes of a risk, as well as the consequences and likelihood of those consequences.

Risk Evaluation

Step 4 compares the level of risk against the risk criteria to determine the overall risk rating and based on that, consider the need for treatment.

Develop Alternatives

Step 5 involves Subject Entities systematically identifying and assessing a range of response alternatives or strategies to accept, transfer, share, avoid, or mitigate major risks, based on their risk appetite.

Respond to Risks

Step 6 requires the Subject Entity’s leadership to evaluate the alternatives and decide how to allocate scarce resources (e.g. budget, analytical capabilities, time) to address major risks facing the entity.

Monitor and Review

Step 7 recognizes that as uncertainty changes, so does the risk.

Communication, Consultation, Learning

Step 8 takes place throughout Steps 1 - 6 above with all identified stakeholders confirming that those accountable for implementing the risk management process

Records Maintenance & Reporting

Step 9 is a continuous effort, integral to the organization’s governance as it improves the dialogue among stakeholders, and the learning from the Subject Entity’s collective experience from risk management activities.

Risk assessment
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The State Audit Bureau participates in the Fourth Forum of Accountants in the State of Qatar

The State Audit Bureau participated in the meetings of the 35th Session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which held at the United Nations Headquarters in Geneva from 22 to 26 October 2018. Mr. Ammar Abdulla Sakini, Director of Performance Audit Department and Mr. Abdulrahman Saud Aladbi, Head of Financial Audit & Examination of Energy and Industry Section, represented SAB in the meeting.