Central Budgetary Entities Audit Directorate

Central Budgetary Units’ Audit Directorate

Objective: To manage and monitor audit of accounting and financial affairs of central budgetary units and operations of the relevant directorates on the basis of the audit law and standards.

Duties and Responsibilities:

1.Draft annual audit plan of the relevant directorate and present the plan to the policy and planning directorate for its inclusion in the SAO accumulated plan and for approval.

2.Control, monitor, review, contemplate and investigate the entire documents and findings of the auditors of the central budgetary units and political representatives abroad to ensure the performances are according to the audit standards.

3.Make decisions and proposal regarding identification of the values of auditable cases throughout the central budgetary units for better implementation of the SAO programs and follow-up actions. 

4.Manage, control, guide and organize the auditors’ teams according to the audit plans for timely performances of the auditors and achieving SAO key objectives. 

5.Establish an effective mechanism for analysis and accumulation of audit reports’ findings and send the audit findings to the audit entities for achieving the SAO’s expected objectives.

6.Investigate, assess and endorse the auditor reports of the related auditors to ensure their accuracy.

7.Making suitable decisions regarding identified violations in the audited entities after taking the Auditor General’s approval for taking follow-up actions.

8.Present proposals for follow-up actions about how the audited entities act to ensure they implement they audit findings in their organizations.

9.Maintain relationships with audited entities and sectorial directorates of SAO for coordination and effectiveness of audit affairs.

10.Present useful consultations regarding design, development and implementation of SAO policies and plans for achieving the objectives and programs of the relevant department.

11. Any other tasks submitted by the authorities according the law and relevant objectives.