Provide recommendations to the entities covered by the oversight to strengthen regulations and prevent violations
Sheikh Ahmed bin Mohammed: Extending the Tasks of Investigative Audit
Completion of 11 investigation reports so far … and two new tasks in the process of being implemented
Updating technical tools and increasing employee training and support programs to obtain professional qualifications
Dr. Al-Nuaimi: A training program in collaboration with the international (Kroll) .. and the rehabilitation of about 25 employees
The Financial and Administrative Review Bureau has continued to implement and expand the tasks of the Forensic Audit according to the need and requirements, as one of the control tools within its powers, with the aim of increasing the level and methods of protecting public money. by the entities covered by the oversight to fill the gaps and strengthen the systems to proactively avoid the occurrence of violations and abuses.
The latest statistics show that the Bureau has so far completed 11 investigation reports, which have included many of the bodies under its control, while currently carrying out two new missions. These reports are compiled with the regular tasks and reports performed by the Bureau.
Sheikh Ahmed bin Mohammed Al Khalifa, President of the Financial and Administrative Review Bureau, stressed that the Bureau will continue to implement and expand its investigative audit tasks, with an interest in improving capabilities through periodic review of policies and evidence that control these types of reports, in addition to updating and developing technical tools and increasing the dose of Training of the employees to be able to complete the tasks with professionalism and high professionalism.
And he indicated that the investigative audit tasks fall within the control instruments that fall within the powers of the Bureau, and it aims to give recommendations to the bodies covered by its oversight to fill gaps and strengthen regulations, in order to to avoid the occurrence of transgressions.
The President of the Financial and Administrative Review Bureau has indicated that the expansion is based on the development of a periodic plan for investigative audit tasks, which includes follow-up work on previous reports, and based on communications received through approved channels (website, official e. mail, phone, messages) as one of the sources of audit tasks topics.
He explained that the investigative audit, which is one of the new and effective control tools, has proven its feasibility with evidence and practical experience, and can also be relied upon to develop control methods and give them a more specialized and deeply technical to give dimension. is reflected in the results, as it serves as an “alarm” that precedes the occurrence of defects and abuses, meaning a Professional and practical application to protect public money and verify its proper management.
He said: “The investigative reports we have completed over the past two years have been well received and have resonated positively with those involved in the Kingdom at the highest levels.”
Investigative audit is defined as a specialized control practice aimed at detecting cases of corruption and fraud of a financial and administrative nature, as it submits reports on the results of these tasks to the judicial authorities, state agencies and the include competent authorities, with the development of solutions and recommendations that ensure that abuse is avoided.
Sheikh Ahmed explained that over the past two years, the Bureau has developed and implemented many plans and programs that qualify it to conduct this type of audit, the most important of which is a training plan to qualify employees in collaboration with one of the world’s leading institutions in this field, in addition to supporting and encouraging them to acquire relevant professional qualifications.An internal team has also been put together to carry out the task in early 2021.
The President of the Financial and Administrative Review Bureau has indicated that the Bureau’s new strategic plan (July 2021 – June 2025) is focused on investigative auditing within the axis of modernizing and developing methods for implementing the tasks assigned to it by the Bureau. undertaking law, and expanding coverage of new areas of control, in line with the need, adapting and keeping pace with developments related to the audit profession.
In turn, the head of the investigative audit team, assistant secretary for administrative control, dr. Issa Al-Nuaimi, said that the Bureau had launched a training program in this regard under the title “Capacity building and strengthening of skills and experience in the field”. of Investigative Auditing “in collaboration with the international company Kroll, which included a series of specialized courses in investigative auditing.
He stressed that about 25 employees of the Bureau and some relevant authorities have benefited from the first phase of the program (so far), which has been trained in skills and ways of compiling investigation reports professionally, while the plan requires the investigation team to receive specialized training on an annual basis.
Dr. Al-Nuaimi explained that the program was aimed at utilizing the skills acquired in the preparation of specialized reports, enhancing cooperation and partnership with the entities covered by the oversight and providing added value to stakeholders, as well as to achieve the strategic objectives of the Bureau, which will make a difference in the services provided to citizens.
According to last year’s plan, the Bureau approved 6 investigative audit training courses held over a period of 5 months, which examined a number of titles: an overview of investigative audit procedures, financial crimes from an investigative audit perspective, advanced analysis of big data, and electronic discovery techniques (E-Discovery), and methods of conducting interviews for the purposes of investigative checking, documentation of worksheets and evidence and the preparation of reports, while the rate of participants’ evaluation of the courses is approx. 91% was.
The collaboration program with Kroll International, according to dr. Al-Nuaimi, has included assistance in providing specialized training to Diwan employees, assistance in identifying technical tools, providing support in the preparation of relevant policies and manuals, as well as providing subsequent support during implementation.
Dr. Al-Nuaimi stressed that the Bureau encourages and encourages its technical staff to obtain the qualifications of investigative audits approved by recognized international institutes and bodies, in addition to the implementation of capacity building initiatives, the improvement of coordination, cooperation and the exchange of experiences with advanced agencies performing this type of audit, and collaborating with specialized organizations and agencies to provide training and support to Advanced Technician when needed.
Some members of the investigative team have acquired professional qualifications in this field, such as CFF, which is awarded by the American Institute of Certified Public Accountants and deals with various topics related to investigative auditing, including planning and managing tasks, the preparation of investigation reports, methods of collecting and maintaining evidence and submitting it to the competent authorities, analysis of data and electronic documents, and monitoring of methods Corruption cases and the establishment of corrective measures therefor.
In addition to the CFE qualification, which provides the employee with an advanced understanding of the different methods and methods of fraud, methods and procedures for monitoring and investigating various fraud incidents, identifying the offenders, investigating the motives of their occurrence and identifying ways to avoid them in the future.
Some of them have also obtained the CAMS qualification, which qualifies the employee to understand the tiring practices of the perpetrators of financial crimes to hide and disguise the funds arising therefrom, the methods used to those funds re-incorporate and use in the financial systems. , and the methods of exploiting legal persons and civil society institutions as a means of money laundering and terrorist financing.