The importance of activating the Audit Office in the control of public funds in Sudan in the coming period ✍️ Professor: Fikri Kabbashi, Al-Amin Al-Arabi
The National Audit Office of the Republic of Sudan, like other top financial auditing bodies around the world, has been forced by the dire situation of the state to be a watchdog over public funds in terms of control of disbursements in order to be consistent. with the objectives, laws and regulations governing it, and to maintain the integrity of the collections and ensure that they are deposited securely and in accordance with the system and principles. Historically, the National Audit Office was established in 1920 AD during the regime. name of the Audit Department, and it was affiliated to the Governor General's Secretariat during the period of dual government. It was separated from the Governor-General's Secretariat under the 1933 Act and became an independently run department. by the Auditor General. After Sudan was exploited in 1956 AD, the 1933 Act was repealed and the Auditor General Act was issued for the year and several amendments were made to it. The most important tasks of the office are:
(a) Systematic review:
It is important to consider the auditor's opinion on the financial statements, but it enhances the credibility of the financial statements.
This does not guarantee the future viability of the unit under review.
This does not guarantee the effectiveness and efficiency with which the leadership of the unit under review will address unit issues.
It does not guarantee that the unit subject to audit is free from corruption. The most important objectives of the regular audit are to achieve the following objectives:
1. Obtain reasonable assurance as to whether the financial statements are free from fundamental errors, whether due to errors or violations, and thereby enable the auditor to express an opinion on whether whether the financial statements have been prepared in all material respects in accordance with applicable financial standards. legal framework for reporting.
2. Present and communicate financial statements as required by international standards on auditing for public institutions, in accordance with the auditor's conclusions.
3. Communicate to users, management, those charged with governance, or any party outside the unit under review, topics that deviate from what is required by the standards or legislation.
4. To achieve these objectives, the auditor must, among other things, exercise professional judgment and demonstrate critical thinking during the audit.
(b) Quality Assurance Review:
The quality assurance review aims to ensure that the Office, in auditing accounts, adheres to international professional standards and professional ethics rules and ethics. The National Audit Office was committed early on to apply international professional standards in implementing quality control procedures for its various reports and works.
(c) Compliance Review:
Compliance review is an independent assessment of the extent to which a particular subject adheres to applicable benchmarks as standards. Auditors evaluate activities, financial transactions and information in all essential respects in accordance with the benchmarks that govern the entity under review. To verify compliance, auditors also look for significant deviations or departures from established standards that may be based on both laws, regulations, and financial management or discipline principles. Compliance review increases the level of transparency by preparing approved reports indicating whether public funds were spent in accordance with the established terms of reference or not. It also improves the accountability process by reporting deviations and violations of the terms of reference.
This information helps take the right actions and hold officials accountable for their actions, while compliance reviews improve good governance by identifying weaknesses and actions in violation of regulations and laws. A compliance review may focus on regulation (compliance with formal standards such as relevant laws, regulations and agreements) or discipline (compliance with general principles governing sound financial management and good conduct of public servants).
Although discipline is the primary objective of a compliance audit, discipline may also be relevant, given the public sector context with certain expectations for financial management and employee behavior. The scope of control may include certain aspects of discipline in accordance with the instructions of the SAI and the nature of the regulations and laws applicable in the public sector. Assessment results or measurement of the subject according to standards.
(d) Performance Review:
The concept of control exercised by SAIs has developed considerably in recent years. It is no longer limited to financial monitoring in the traditional sense, but the concept of review has expanded to include legal compliance monitoring and performance monitoring or (performance evaluation is generally defined as (a review targeted and regular for this purpose) to provide an independent assessment of the performance of the government entity, project, program, activity or function in order to provide information that improves public accountability and facilitates decision-making decision In addition to identifying the scope of implementation of investment projects at the estimated cost and according to their schedule specified in the plan.
(e) Review of the General Administration of Environment and Sustainable Development:
Environmental responsibility has become one of the biggest challenges facing the world, leading to growing interest in environmental safety and its uses. Many international and regional conferences have been organized to reduce the phenomenon of environmental pollution, such as the Earth Summit in 1992 in Rio de Janeiro and the Conference on Sustainable Development in Johannesburg in 2002.
Therefore, I believe that it is enough to activate the role of the Audit Office in the control of public funds in Sudan, and this alone is enough to remedy all the negative points that have started to surface.
Teacher: Fikri Kabashi Al-Amin Al-Arabi.
April 27, 2024 AD.
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