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Reporting procedures

The type of reports and its guidance procedures for the Specialised bodies
The board issued number of the reports types according to the addressed parties and the type of control and audit which implement it ,all of these include auditing notes and recommends for accessing and correcting it ,the Board concerned to reporting in respect of the shape and content considering it the important of instrument to inform and contact with the legislation authority and the auditees and public bodies administrations, thus the reports subject to many discussions by the senior administrative levels before issuing it, as the following is the reports issued by the Board :
• The final financial statement reports
Such reports prepared which included the results of control and audit that the Board make it according to the programs and the annual plans and to what the board of supreme audit law (6) for (1990) and rules of the accounts controlling career request for opinion in the work results about the financial year ,these reports are presenting to the involved administration and institutions and copies to the specialist bodies in the miniseries .
• The ministerial annual report
Presenting to the minister included notes from the other board reports and submitted from the institutions and offices of the involved minister either periodical reports or final or special related to the offices and institutions activities that form the ministry.
• The general annual reports
Submitting to the representative council which include the board opinion in overall the financial and economical status for the state and summary with important of the shortcomings and dissents aspects that the board appoint it , the board working ,the work problems and obstacles that faced it and ways to pass it .
• The special reports
these reports prepared when the board is commission with special and limited tasks by the high levels in the state or when the board do to study some cases ,practices and legislatives which related to the public interest included its report with results of these works or when there is necessity to issue special report regarding any from discovered important matters and points without waiting until completing the control and audit .

It can be divided it in to:
- The final statement report (the external report).
- The works results report (the internal report).
- The efficiency and performance report.


Journal of the Public Auditor
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