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/enAbout the Board of GrievancesHeadquarters of the Board of GrievancesDirectorate of internal audit

Directorate of internal audit

Last Update :12/5/2016 8:30 AM
Management Profile
Internal audit is deemed an important directorate since considered as an administrative directorate that can depend on in directing the administrative process according to its contemporary concept as it has a positive and assisting role in providing effective control elements and saving time and effort. It has started by a limited scope and field restricted in review of entries and financial records. Then it aimed after that towards the administrative, operational aspects and evaluation  of performance to reinforce transparency principle and integrity in governmental bodies and public institutions as well as contribution in development of performance and guaranteeing efficiency and effectiveness of systems and administrative and financial transactions through optimal utilization of available resources and their use in the purposes allocated for them without profusion or deviation to ensure good progress of the work in planning, implementation and follow-up stages. It has also an important role in  protection of funds and public property and limitation of occurrence of fraud and errors and their discovery upon their occurrence as well as guaranteeing accuracy of financial data and accounting records and their completion, besides guaranteeing effectiveness of administrative and financial transactions and their competence in the manner leading to achieve its objectives in full and organized way as well as ensuring safety of it as well as ensuring safety of internal audit systems and their efficiency.

Based on this, the internal audit unit was established in governmental bodies and general institutions pursuant to decision of the Council of Ministers No 235 dated 20/08/1425H that stated in its second paragraph the following: “establishing units for internal audit in every place included by control of internal audit bureau     where its president is associated with the first official in the system” and that the consolidated implementing regulation of the internal audit units issued by the decision of the council of ministers No 129 dated 6/4/1428H shall be considered  as the reference framework for the controlling duties and responsibilities of internal audit units.

According to the aforementioned, the decision of his excellency president of the Board of Grievances No 116 dated 7/4/1433H was issued establishing a directorate named (Directorate of internal audit).
Departments
-Director of internal audit
-Secretariat
-Department of operational audit and performance assessment
-Department of consultations.
-Department of communications and records-keeping.
Management functions

1-The directorate performs internal audit including the accounting system to ensure its safety and appropriateness and determining the shortcomings therein, if any, as well as suggestion of means and procedures necessary for curing in the manner warranting protection of the Board funds and its property from embezzlement, loss or manipulation etc…

2-Ensuring commitment by the Board to the laws, regulations, instructions and financial procedures besides realizing their competence and appropriateness.

3-Assessment to extent of efficiency of organizational plan of the Board as per clarity of powers, responsibilities, separation of conflicting jurisdictions and other organizational aspects.

4-Assessment to the level where the Board is accomplishing its defined objectives and analysis to reasons of difference, if any, and their curing and avoiding evading them in future.

6-Checking documents of expenses and revenues after their completion to ensure they are correct and statutory.

7-Checking the accounting records to make sure of entries regularity, correctness and safety of accounting orientation.

8-Reviewing contracts and concluded agreements in which the entity is a party to ensure extent of abiding over them.

9-Reviewing funds works and checking their books, records and documents and ensuring that inventory conducted according to the defined rules and procedures.

10–Reviewing warehouse works and inspection of their books, records and documents and ensuring that inventory, assessment and styles of storage were conducted according to the defined rules and procedures.

11-Reviewing financial reports and final accounts prepared by the Board to ensure their accuracy and extent of their consistence with laws, regulations, instruction and policies applied by the Board.

12-Providing advise upon seeking the project of estimated budget of the Board.

13-The directorate shall perform the works assigned to it by (H.E. President of the Board) in the field of specialties of internal audit.     ​

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