Profile of the Audit Office of Palestine presented at the regional conference for Supreme Audit Institutions of European Neighbourhood South countries, co-organised by the Algerian Court of Accounts and SIGMA in Algiers, 16-17 December 2014

1. ‫ﺍﻻﺗﺤﺎﺩ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻣﺎﻟﻲ‬ ‫ﺑﺪﻋﻢ‬ ‫ﺍﻟﻮﺛﻴﻘﺔ‬ ‫ﻫﺬﻩ‬ ‫ﺇﻋﺪﺍﺩ‬ ‫ﺗﻢ‬‫ﻟﻼﺗﺤﺎﺩ‬ ‫ﺍﻟﺮﺳﻤﻲ‬ ‫ﺍﻟﺮﺃﻱ‬ ‫ﺗﻤﺜﻞ‬ ‫ﺑﺄﻧﻬﺎ‬ ‫ﺍﻷﺣﻮﺍﻝ‬ ‫ﻣﻦ‬ ‫ﺣﺎﻝ‬ ‫ﺑﺄﻱ‬ ‫ﺗﻌﺘﺒﺮ‬ ‫ﻻ‬ ‫ﺃﻥ‬ ‫ﻭﻳﺠﺐ‬ ‫ﺍﻷﻭﺭﻭﺑﻲ؛‬‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﻣﻨﻈﻤﺔ‬ ‫ﺁﺭﺍء‬ ‫ﻭﻻ‬ ،‫ﺍﻷﻭﺭﻭﺑﻲ‬
‫ﺍﻵﺭ‬ ‫ﺑﺄﻥ‬ ً‫ﺎ‬‫ﻋﻠﻤ‬ .‫ﺳﻴﺠﻤﺎ‬ ‫ﺑﺮﻧﺎﻣﺞ‬ ‫ﻓﻲ‬ ‫ﺗﺸﺎﺭﻙ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺴﺘﻔﻴﺪﺓ‬ ‫ﺍﻟﺪﻭﻝ‬ ‫ﺃﻭ‬ ‫ﺍﻷﻋﻀﺎء‬ ‫ﺩﻭﻟﻬﺎ‬ ‫ﺃﻭ‬ ‫ﻭﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ‬.‫ﺳﻮﺍﻩ‬ ‫ﺩﻭﻥ‬ ‫ﻭﺣﺪﻩ‬ ‫ﺍﻟﻮﺛﻴﻘﺔ‬ ‫ﺑﻜﺎﺗﺐ‬ ‫ﺧﺎﺻﺔ‬ ‫ﺗﺒﻘﻰ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺟﺎءﺕ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍء‬
‫ﺃ‬ ‫ﻭﺇﺳﻢ‬ ‫ﻭﺣﺪﻭﺩ‬ ‫ﺍﻟﺪﻭﻟﻴﺔ‬ ‫ﻟﻠﺤﺪﻭﺩ‬ ‫ﺗﺮﺳﻴﻢ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ،‫ﺃﺭﺍﺿﻲ‬ ‫ﺃﻱ‬ ‫ﻋﻠﻰ‬ ‫ﺳﻴﺎﺩﺓ‬ ‫ﺃﻭ‬ ‫ﺑﻠﺪ‬ ‫ﺃﻱ‬ ‫ﺑﻮﺿﻊ‬ ‫ﻣﺴﺎﺱ‬ ‫ﺃﻱ‬ ‫ﺗﺸﻜﻞ‬ ‫ﻻ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻣﺪﺭﺟﺔ‬ ‫ﺧﺮﻳﻄﺔ‬ ‫ﻭﺃﻳﺔ‬ ‫ﺍﻟﻮﺛﻴﻘﺔ‬ ‫ﻫﺬﻩ‬.‫ﻣﻨﻄﻘﺔ‬ ‫ﺃﻭ‬ ‫ﻣﺪﻳﻨﺔ‬ ‫ﺃﻭ‬ ‫ﺇﻗﻠﻴﻢ‬ ‫ﻱ‬
‫ﺍﻷﻭﺭﻭﺑ‬ ‫ﺍﻻﺗﺣﺎﺩ‬ ‫ﻭ‬ ‫ﺍﻻﻗﺗﺻﺎﺩﻱ‬ ‫ﺍﻟﺗﻌﺎﻭﻥ‬ ‫ﻭ‬ ‫ﺍﻟﺗﻧﻣﻳﺔ‬ ‫ﻟﻣﻧﻅﻣﺔ‬ ‫ﻣﺷﺗﺭﻛﺔ‬ ‫ﻣﺑﺎﺩﺭﺓ‬‫ﻲ‬‫ﺑﺗﻣﻭﻳﻝ‬
‫ﺑ‬‫ــ‬‫ﻠ‬‫ــ‬‫ﻮﻍ‬‫ﺍﻟ‬‫ـ‬‫ﺘ‬‫ـ‬‫ﻐ‬‫ـ‬‫ﻴ‬‫ـ‬‫ﻴ‬‫ـــ‬‫ﺮ‬‫ًﺎ‬‫ﻌ‬‫ﻣـــ‬
Regional conference for supreme audit institutions
of European Neighbourhood South countries
Algiers 16-17 December 2014
Profile of the Audit Office of Palestine0F
1
Presentation of the Audit Office
‫اﻟﻔﻠﺴطﻴﻨﻲ‬ ‫اﻷﺴﺎﺴﻲ‬ ‫اﻟﻘﺎﻨون‬ ‫أﺤﻛﺎم‬ ‫ﺒﻤوﺠب‬ ‫ﻴﻪ‬‫ر‬‫دﺴﺘو‬ ‫ﻤؤﺴﺴﺔ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴﻌﺘﺒر‬‫ﻓﻲ‬ ‫اﻟرﺴﻤﻴﺔ‬ ‫اﻟرﻗﺎﺒﺔ‬ ‫ﻤؤﺴﺴﺎت‬ ‫اﺒرز‬ ‫اﺤد‬ ‫وﻴﺸﻛﻝ‬
‫إطﺎر‬‫ﻓﻠﺴطﻴن‬ ‫دوﻟﺔ‬‫ﻛﻠف‬ ‫اﻟﺘﻲ‬ ‫اﻷﻋﻤﺎﻝ‬ ‫ﻟﻤﻤﺎرﺴﺔ‬ ‫اﻟﻛﺎﻤﻠﺔ‬ ‫اﻟﻘﺎﻨوﻨﻴﺔ‬ ‫اﻷﻫﻠﻴﺔ‬‫و‬ ‫اﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﻴﺔ‬‫ر‬‫اﻻﻋﺘﺒﺎ‬ ‫ﺒﺎﻟﺸﺨﺼﻴﺔ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴﺘﻤﺘﻊ‬ ،
‫اﻟذي‬ ‫اﻟﺨﺎص‬ ‫ﻗﺎﻨوﻨﻪ‬ ‫ﺤﺴب‬ ‫ﺒﻪ‬ ‫اﻟﻤﻨﺎط‬‫و‬ ‫ﺒﻬﺎ‬‫ﻴﻤﻨﺤﻪ‬‫ﻤؤﺴﺴﺎت‬ ‫ﻤن‬ ‫اﺴﻊ‬‫و‬ ‫ﻗطﺎع‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺘدﻗﻴق‬ ‫اﻟﻘﻴﺎم‬ ‫ﺴﻠطﺔ‬‫ﻓﻠﺴطﻴن‬ ‫دوﻟﺔ‬
‫و‬‫اﻟﻤﻨظﻤﺎت‬‫و‬ ‫اﻟﺒﻠدﻴﺎت‬‫ﻏﻴر‬‫اﻟ‬‫ى‬‫اﻷﺨر‬ ‫اﻟﺤﻛوﻤﻴﺔ‬ ‫اﻟﻤؤﺴﺴﺎت‬‫و‬ ‫ﺤﻛوﻤﻴﺔ‬‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴﺴﻌﻲ‬ ، " ‫ﺒوﺴﺎي‬‫ر‬‫اﻷ‬ ‫ﻓﻲ‬ ‫ﻟﻌﻀوﻴﺘﻪ‬ ‫"وﺒﺎﻹﻀﺎﻓﺔ‬
."‫اﻷﻨﺘوﺴﺎي‬ ‫ﻤﻨظﻤﺔ‬ ‫ﻓﻲ‬ ‫ا‬‫و‬‫ﻋﻀ‬ ‫ﻴﺼﺒﺢ‬ ‫ﻷن‬
Key reforms and achievements - ‫ﺍﻹﺻﻼﺣﺎﺕ‬‫ﻭﺍﻟﻧﺗﺎﺋﺞ‬
1. Independence and legal framework
‫ـﻝ‬‫ﻴ‬‫ﺘﺤﻠ‬ ‫اء‬‫ر‬‫ـ‬‫ﺠ‬‫إ‬ ‫ـم‬‫ﺘ‬ ‫ـذا‬‫ﻟ‬،‫ﻴﺎ‬‫ر‬‫دا‬ٕ‫ا‬‫و‬ ‫ـﺎ‬‫ﻴ‬‫ﻤﺎﻟ‬ ‫ـﺘﻘﻝ‬‫ﺴ‬‫ﻤ‬ ‫ـر‬‫ﻴ‬‫ﻏ‬ ‫ـﻪ‬‫ﻨ‬‫وﻟﻛ‬ ‫ـﺔ‬‫ﻴ‬‫اﻟﻤﻬﻨ‬ ‫ـﺘﻘﻼﻟﻴﺘﻪ‬‫ﺴ‬‫ا‬ ‫ـدﻋم‬‫ﺘ‬ ‫ـﻲ‬‫ﺘ‬‫اﻟ‬ ‫اد‬‫و‬‫ـ‬‫ﻤ‬‫اﻟ‬ ‫ـن‬‫ﻤ‬ ‫ﺒﺎﻟﻌدﻴد‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺎﻨون‬ ‫ﺠﺎء‬ ‫ﻟﻘد‬
‫ـن‬‫ـ‬‫ﻤ‬ ‫ـدﻋم‬‫ﺒ‬‫و‬ ‫ـدوﻟﻴﻴن‬‫ـ‬‫ﻟ‬‫ا‬‫و‬ ‫ـﻴن‬‫ﻴ‬‫اﻟﻤﺤﻠ‬ ‫اء‬‫ر‬‫ـ‬‫ﺒ‬‫اﻟﺨ‬ ‫ـن‬‫ـ‬‫ﻤ‬ ‫ـدد‬‫ﻋ‬ ‫ـﺎﻋدة‬‫ﺴ‬‫ﺒﻤ‬ ‫ـﺎي‬‫ـ‬‫ﺴ‬‫اﻻﻨﺘو‬ ‫ـﺎت‬‫ﺒ‬‫ﻟﻤﺘطﻠ‬ ‫ـﺎ‬‫ـ‬‫ﻘ‬‫وﻓ‬ ‫ـﺎﻟﻲ‬‫ﺤ‬‫اﻟ‬ ‫ان‬‫و‬‫ـدﻴ‬‫ﻟ‬‫ا‬ ‫ـﺎﻨون‬‫ـ‬‫ﻘ‬‫ﻟ‬ ‫ـﺔ‬‫ﻴ‬‫اﻟﻘﺎﻨوﻨ‬ ‫ـوة‬‫ﺠ‬‫اﻟﻔ‬
‫ا‬ ‫ـﻤﺎن‬‫ـ‬‫ﻀ‬‫ﻟ‬ ‫ـﻲ‬‫ـ‬‫ﺒ‬‫اﻷورو‬ ‫ـﺎد‬‫ـ‬‫ﺤ‬‫اﻻﺘ‬‫ـزم‬‫ـ‬‫ﺘ‬‫وﺘﻠ‬ ‫ان‬‫و‬‫ـدﻴ‬‫ـ‬‫ﻟ‬‫ا‬ ‫ـﺎﻝ‬‫ـ‬‫ﻤ‬‫أﻋ‬ ‫ـن‬‫ـ‬‫ﻤ‬ ‫ـﻝ‬‫ـ‬‫ﻤ‬‫ﻋ‬ ‫أي‬ ‫ـﻲ‬‫ـ‬‫ﻓ‬ ‫ـدﺨﻝ‬‫ـ‬‫ﺘ‬‫اﻟ‬ ‫ـوز‬‫ـ‬‫ﺠ‬‫ﻴ‬ ‫.ﻻ‬ ‫ـب‬‫ـ‬‫ﻨ‬‫ا‬‫و‬‫اﻟﺠ‬ ‫ـﺔ‬‫ـ‬‫ﻓ‬‫ﻛﺎ‬ ‫ـن‬‫ـ‬‫ﻤ‬ ‫ان‬‫و‬‫ـدﻴ‬‫ـ‬‫ﻟ‬‫ا‬ ‫ـﺘﻘﻼﻟﻴﺔ‬‫ـ‬‫ﺴ‬
.‫ﻤﻨﻬﺎ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴطﻠب‬ ‫ﻓﻴﻤﺎ‬ ‫اﻟﺘﺎم‬‫و‬ ‫اﻟﻛﺎﻤﻝ‬ ‫ﺒﺎﻟﺘﻌﺎون‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻟرﻗﺎﺒﺔ‬ ‫اﻟﺨﺎﻀﻌﺔ‬ ‫اﻟﺠﻬﺎت‬ ‫ﺠﻤﻴﻊ‬
‫أﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫اﻟﺘﺤﻔظ‬ ‫أو‬ ‫اﻻطﻼع‬ ‫أو‬ ‫طﻠب‬ ‫ﺤق‬ ‫اﺨﺘﺼﺎﺼﺎﺘﻪ‬ ‫ة‬‫ر‬‫ﻤﺒﺎﺸ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻲ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺎﻨون‬ ‫ﻷﺤﻛﺎم‬ ‫ﺎ‬ً‫ووﻓﻘ‬‫ﺒﻴﺎﻨﺎت‬ ‫أو‬ ‫ﻤﻠﻔﺎت‬
‫اﻟﺒﻴﺎﻨﺎت‬ ‫أو‬ ‫اﻟﻤﻠﻔﺎت‬ ‫ﻫذﻩ‬ ‫ﻓﻴﻬﺎ‬ ‫اﻟﻤوﺠودة‬ ‫اﻟﺠﻬﺔ‬ ‫ﻤن‬ ‫وذﻟك‬ ‫ﻤﻨﻬﺎ‬ ‫ﺼور‬ ‫ﻋﻠﻰ‬ ‫اﻟﺤﺼوﻝ‬ ‫أو‬ ‫ﻤﻌﻠوﻤﺎت‬ ‫أو‬ ‫ﻤﺴﺘﻨدات‬ ‫أو‬ ‫اق‬‫ر‬‫أو‬ ‫أو‬
‫ى‬‫ﻴر‬ ‫ﻤن‬ ‫اﺴﺘدﻋﺎء‬ ‫وﻛذﻟك‬ ‫اﻟﺘداوﻝ‬ ‫ي‬‫ﺴر‬ ‫ذﻟك‬ ‫ﻛﻝ‬ ‫ﺘﻌﺘﺒر‬ ‫اﻟﺘﻲ‬ ‫اﻟﺠﻬﺎت‬ ‫ذﻟك‬ ‫ﻓﻲ‬ ‫ﺒﻤﺎ‬ ‫اﻟﻤﻌﻠوﻤﺎت‬ ‫أو‬ ‫اﻟﻤﺴﺘﻨدات‬ ‫أو‬ ‫اق‬‫ر‬‫اﻷو‬ ‫أو‬
.‫اﻟﻬم‬‫و‬‫أﻗ‬ ‫ﺴﻤﺎع‬
2. Audit standards and audit process
‫ﻤﻬﺎﻤﻪ‬ ‫ﻻﻨﺠﺎز‬ ‫اﻻﻨﺘوﺴﺎي‬ ‫ﻤﻌﺎﻴﻴر‬ ‫ﻤﻊ‬ ‫اﻓق‬‫و‬‫ﺘﺘ‬ ‫ﺘدﻗﻴق‬ ‫ﻤﻨﻬﺠﻴﺔ‬ ‫ﺒﺈﺘﺒﺎع‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺎم‬ ،‫ﺠﻴد‬ ‫رﻗﺎﺒﻲ‬ ‫ﻤﻨﺘﺞ‬ ‫إﻟﻰ‬ ‫اﻟوﺼوﻝ‬ ‫ﺒﻬدف‬
‫اﻟرﻗﺎﺒﻴﺔ‬.
1
This designation shall not be construed as recognition of a State f Palestine and is without prejudice to the individual
positions of the Member States on this issue. ‫ﻻ‬‫ﻳﻣﻛﻥ‬‫ﺗﻔﺳﻳﺭ‬‫ﺍﻹﺷﺎﺭﺓ‬ ‫ﻫﺫﻩ‬‫ﻛﺎﻋﺗﺭﺍﻑ‬‫ﺑﺩﻭﻟﺔ‬‫ﻓﻠﺳﻁﻳﻥ‬‫ﻻ‬ ‫ﻭﻫﻲ‬‫ﻣﻭﻗﻑ‬‫ﻛﻝ‬‫ﺩﻭﻟﺔ‬‫ﻣﻥ‬‫ﺍﻟﺩﻭﻝ‬‫ﺍﻷﻋﺿﺎء‬‫ﺑﺷﺄﻥ‬
‫ﻫﺫﻩ‬‫ﺍﻟﻣﺳﺄﻟﺔ‬.

2. 2
‫ﺣﺜﻴﺜﺔ‬ ‫ﺫﺍﺗﻴﺔ‬ ‫ﺟﻬﻮﺩ‬ ‫ﺑﺬﻝ‬ ‫ﺧﻼﻝ‬ ‫ﻣﻦ‬ ‫ﺍﻟﺪﻳﻮﺍﻥ‬ ‫ﻳﺴﻌﻰ‬: ‫إﻟﻰ‬
-.‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻋﻤﻝ‬ ‫ﻓﻲ‬ ‫اﻟﺠودة‬ ‫ﻀﺒط‬ ‫ﻤﻌﺎﻴﻴر‬ ‫ﺘطﺒﻴق‬
-‫اﻟﻤﻬﻨﻲ‬ ‫اﻷداء‬ ‫ﻤﺴﺘوى‬ ‫رﻓﻊ‬.‫اﻟﻌﻠﻤﻲ‬‫و‬
-.‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻋﻤﻝ‬ ‫ﻓﻲ‬ ‫اﻟﺤوﺴﺒﺔ‬‫و‬ ‫اﻟﻤﻌﻠوﻤﺎت‬ ‫ﺘﻘﻨﻴﺔ‬ ‫ﻴز‬‫ز‬‫ﺘﻌ‬
-.‫ات‬‫ر‬‫اﻟﺨﺒ‬ ‫وﺘﺒﺎدﻝ‬ ‫اﻟﻤﻌرﻓﺔ‬ ‫ة‬‫ر‬‫إدا‬ ‫ﻴز‬‫ز‬‫ﺘﻌ‬
‫وﻗد‬‫أن‬ ‫ﺒﻬدف‬ ،‫ﻋﻤﻠﻪ‬ ‫ﻓﻲ‬ ‫اﻟﺠودة‬ ‫ﻀﻤﺎن‬ ‫وظﻴﻔﺔ‬ ‫ﺒﺘطﺒﻴق‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﺒدأ‬‫ﺘﺄﻛﻴدا‬ ‫ان‬‫و‬‫ﻟﻠدﻴ‬ ‫ﺘﻛﻔﻝ‬‫ﻻ‬‫ﻤﻌﻘو‬ّ‫ﺒﺄن‬‫ﻨظﺎم‬‫رﻗﺎﺒﺔ‬‫اﻟﺠودة‬‫اﻟذي‬
‫ﻴﻌﺘﻤدﻩ‬‫م‬ّ‫ﻤﺼﻤ‬‫ﻋﻠﻰ‬‫ﻨﺤو‬‫ﻤﻨﺎﺴب‬‫وﻴﻌﻤﻝ‬‫ﻋﻠﻰ‬‫ﻨﺤو‬،‫ﺎﻝ‬ّ‫ﻓﻌ‬ّ‫أن‬‫و‬‫ﻴر‬‫ر‬‫اﻟﺘﻘﺎ‬‫اﻟرﻗﺎﺒﻴﺔ‬‫ﻤﻨﺎﺴﺒﺔ‬‫ﻓﻲ‬‫ظﻝ‬‫اﻟظروف‬ّ‫إن‬ ‫ﺤﻴث‬ ،‫اﻟﻘﺎﺌﻤﺔ‬
‫ﻀﻤﺎن‬‫اﻟﺠودة‬‫ﻫو‬‫اﻟﻤﺴﺎر‬‫اﻟذي‬‫وﻤوظﻔﻴﻪ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ّ‫أن‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﺄﻛﻴد‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫وﻀﻌﻪ‬‫ﻤﻠﺘزﻤون‬‫ﺒﺎﻟﻤﻌﺎﻴﻴر‬‫اﻟﻤﻬﻨﻴﺔ‬‫اﻟﻤﺘطﻠﺒﺎت‬‫و‬
‫اﻟﻘﺎﻨوﻨﻴﺔ‬‫اﻟﺘﻨظﻴﻤﻴﺔ‬‫و‬‫اﻟﻤﻌﻤوﻝ‬.‫ﺒﻬﺎ‬
3. Reporting, communication and impact
‫ﻴر‬‫ر‬‫اﻟﺘﻘﺎ‬ ‫ﺘﻠك‬ ‫وﻤن‬ ‫ﺒﻬﺎ‬ ‫اﻟﺠﻬﺎت‬ ‫ﺒﻼغ‬ٕ‫ا‬‫و‬ ‫ﻴﻬﺎ‬‫ر‬‫ﻴﺠ‬ ‫اﻟﺘﻲ‬ ‫اﻟﺘدﻗﻴق‬‫و‬ ‫اﻟرﻗﺎﺒﺔ‬ ‫أﻋﻤﺎﻝ‬ ‫ﺒﻨﺘﺎﺌﺞ‬ ‫ﻴر‬‫ر‬‫ﺘﻘﺎ‬ ‫ﺒﺈﻋداد‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴﻘوم‬
‫ﻋﻠﻰ‬ ‫اﻟﺘدﻗﻴق‬‫و‬ ‫اﻟرﻗﺎﺒﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺤوﻝ‬ ‫ﻴر‬‫ر‬‫ﺘﻘ‬‫أﻋﻤﺎﻝ‬‫ﻟرﻗﺎﺒﺘﻪ‬ ‫اﻟﺨﺎﻀﻌﺔ‬ ‫اﻟﺠﻬﺎت‬‫و‬‫ﻴﺘم‬‫إرﺴﺎﻟﻪ‬‫ﻟﻠﺠﻬﺔ‬‫اﻟﺘدﻗﻴق‬ ‫ﻤﺤﻝ‬،‫ﺒ‬‫إﻟﻰ‬ ‫ﺎﻹﻀﺎﻓﺔ‬
‫ﺴﻨوي‬ ‫ﻴر‬‫ر‬‫ﺘﻘ‬‫ﺘ‬ ‫ﺨﺎﺼﺔ‬ ‫ﻴر‬‫ر‬‫وﺘﻘﺎ‬ ‫ﺒﻌﻴﺔ‬‫ر‬ ‫ﻴر‬‫ر‬‫وﺘﻘﺎ‬‫رﻓﻊ‬‫إﻟﻰ‬‫ﺌﻴس‬‫ر‬‫اﻟدوﻟﺔ‬‫اء‬‫ر‬‫اﻟوز‬ ‫وﻤﺠﻠس‬ ‫ﻴﻌﻲ‬‫ر‬‫اﻟﺘﺸ‬ ‫اﻟﻤﺠﻠس‬‫و‬.‫ﻟﻠﻘﺎﻨون‬ ‫وﻓﻘﺎ‬
-‫و‬ ‫اﻟﺴﻨوﻴﺔ‬ ‫ﻴر‬‫ر‬‫اﻟﺘﻘﺎ‬ ‫ﺒﻨﺸر‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ام‬‫ز‬‫اﻟﺘ‬‫ﺒﻌﻴﺔ‬‫ر‬‫اﻟ‬‫اﻻﻟﻛﺘروﻨﻲ‬ ‫اﻟﻤوﻗﻊ‬ ‫ﻋﺒر‬‫اﻟرﻗﺎﺒﺔ‬ ‫أﺴس‬ ‫وﺘدﻋﻴم‬ ‫اﻟﻤﺴﺎءﻟﺔ‬‫و‬ ‫ﻟﻠﺸﻔﺎﻓﻴﺔ‬ ‫ا‬‫ز‬‫ﻴ‬‫ز‬‫ﺘﻌ‬
.‫اﻟﺸﻌﺒﻴﺔ‬
-‫ﺒ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴﻠﺘزم‬ ‫ﻛﻤﺎ‬‫اﻟﻤﻛﺘﺸﻔﺔ‬‫و‬ ‫ﻓﺴﺎد‬ ‫ﺸﺒﻬﺎت‬ ‫ﻋﻠﻰ‬ ‫ﺘﺤﺘوي‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﻠﻔﺎت‬ ‫ﺘﺤوﻴﻝ‬‫إﻟﻰ‬ ‫ﻗﺒﻠﻪ‬ ‫ﻤن‬‫اﻟﻨﻴﺎﺒﺔ‬‫و‬ ‫اﻟﻔﺴﺎد‬ ‫ﻤﻛﺎﻓﺤﺔ‬ ‫ﻫﻴﺌﺔ‬
.‫ﺒﺤﻘﻬﺎ‬ ‫اﻟﻘﺎﻨوﻨﻲ‬ ‫اﻟﻤﻘﺘﻀﻰ‬ ‫ﻻﺘﺨﺎذ‬ ‫اﻟﻌﺎﻤﺔ‬
4. Organisation, management and professional development
0B‫م‬ ‫ﻠ‬ ‫خ‬‫ﻱ‬‫خ‬‫ﻙﻊ‬‫ئ‬‫ﺒ‬ ‫ﻕ‬‫ﺯﺌﺎ‬‫ﻙ‬‫ئ‬‫ب‬‫ﻑﺔذ‬‫ﻙ‬‫ئ‬‫ﺥﻺك‬ ‫م‬ ‫ئ‬‫ه‬‫ﻱ‬‫خ‬‫ﻙ‬‫ئ‬‫آﻤﺝر‬ ‫خ‬‫ﻕ‬‫ﻙ‬‫ﻠهذ‬ ‫ئﻵ‬:‫ﻠﻤﻪﺌ‬‫ه‬ ‫ﺯﻰ‬‫أﺯ‬ ‫ﻠ‬ ‫ﻙ‬‫ئ‬‫ه‬ ‫ﻠﻪﻤﻰ‬ ‫ﻙ‬‫ئ‬‫ﻱذ‬‫ضه‬‫ﻙﺔ‬‫ئ‬‫ﻐﻰ‬ ‫ﺯﻪﻝ‬‫ﺔ‬ ‫ﻙﺔﻰ‬‫ئ‬‫ﻱﺌ‬‫ﻕﺼﺌ‬‫ﻙ‬‫ئ‬‫ه‬
1-‫اﻟﻛﺎدر‬ ‫ﺒﻨﺎء‬‫ـﻝ‬‫ﻤ‬‫اﻟﻌ‬‫و‬ ،‫ـﺔ‬‫ﻴ‬‫اﻟداﺨﻠ‬ ‫ـﻝ‬‫ﻤ‬‫اﻟﻌ‬ ‫ـﺔ‬‫ﻤ‬‫أﻨظ‬ ‫ـدﻴث‬‫ﺤ‬‫وﺘ‬ ،‫ـﺔ‬‫ﻴ‬‫اﻟﻤﻌﻠوﻤﺎﺘ‬ ‫ـﺔ‬‫ﺌ‬‫اﻟﺒﻴ‬ ‫وﺘﺤﺴﻴن‬ ،‫ﻋﻤﻠﻪ‬ ‫ﻤﻨﻬﺠﻴﺎت‬ ‫ﺒﻨﺎء‬ ‫ﻋﺎدة‬ٕ‫ا‬‫و‬ ،‫ي‬‫اﻟﺒﺸر‬
.‫اﻟﻤﻌﻠوﻤﺎﺘﻴﺔ‬‫و‬ ‫اﻟﻤﻛﺘﺒﻴﺔ‬ ‫اﻟﺘﺤﺘﻴﺔ‬ ‫اﻟﺒﻨﻴﺔ‬ ‫ﺒﻨﺎء‬ ‫ﻋﻠﻰ‬
2-‫ـﻨوﻴﺎ‬‫ـ‬‫ﺴ‬ ‫ـﺎ‬‫ـ‬‫ﻬ‬‫ﺘوﻗﻴﻌ‬ ‫ـﺘم‬‫ـ‬‫ﻴ‬ ‫ـث‬‫ـ‬‫ﻴ‬‫ﺤ‬ ‫ـﻪ‬‫ـ‬‫ﻴ‬‫ﺒﻤوظﻔ‬ ‫ـﺔ‬‫ـ‬‫ﺼ‬‫اﻟﺨﺎ‬ ‫ـﻲ‬‫ـ‬‫ﻨ‬‫اﻟﻤﻬ‬ ‫ـﻠوك‬‫ـ‬‫ﺴ‬‫اﻟ‬ ‫ـﺔ‬‫ـ‬‫ﻨ‬‫ﻤدو‬ ‫ان‬‫و‬‫ـدﻴ‬‫ـ‬‫ﻟ‬‫ا‬ ‫ـﻰ‬‫ـ‬‫ﻨ‬‫ﺘﺒ‬‫ا‬ ‫أن‬ ‫ـﻤﺎن‬‫ـ‬‫ﻀ‬‫ﻟ‬ ‫ـك‬‫ـ‬‫ﻟ‬‫وذ‬‫ـﻴﺔ‬‫ـ‬‫ﺴ‬‫اﻷﺴﺎ‬ ‫ـﺎدئ‬‫ـ‬‫ﺒ‬‫ﻟﻤ‬
‫ﻟ‬‫ﻸﺨﻼﻗﻴﺎ‬‫اﻟﻤﻬﻨﻴﺔ‬ ‫ت‬.‫وﻤوظﻔﻴﻪ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺒﻝ‬ ‫ﻤن‬ ‫اﻤﻬﺎ‬‫ر‬‫اﺤﺘ‬ ‫ﺘم‬ ‫ﻗد‬ ،
3-.‫اﻟﻤﺠﺎﻻت‬ ‫ﻤﺨﺘﻠف‬ ‫ﻓﻲ‬ ‫ﻋﻤﻠﻪ‬ ‫ﺘﻨظم‬ ‫اﻟﺘﻲ‬ ‫اءات‬‫ر‬‫اﻹﺠ‬ ‫أدﻟﺔ‬ ‫ﻤن‬ ‫ﻋدد‬ ‫اﻋﺘﻤد‬‫و‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫اﻋد‬
4-‫ـﻨﺢ‬‫ﻤ‬‫ﻟ‬ ‫ـﺎ‬‫ﺼ‬‫ﺨﺎ‬ ‫ـﻴﻼ‬‫ﻟ‬‫د‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫اﻗر‬‫ـﻲ‬‫ﻓ‬ ‫ـز‬‫ﻴ‬‫اﻟﺘﻤ‬ ‫ـﺠﻴﻊ‬‫ﺸ‬‫ﺘ‬ ‫ـدف‬‫ﻬ‬‫ﺒ‬ ‫ـﺔ‬‫ﻴ‬‫اﻟﻤﻬﻨ‬ ‫ـﺘوى‬‫ﺴ‬‫ﻤ‬ ‫ـﻊ‬‫ﻓ‬‫ور‬ ‫ـﻪ‬‫ﻴ‬‫ﻤوظﻔ‬ ‫ـز‬‫ﻴ‬‫ﻟﺘﺤﻔ‬ ‫ـﺎﻟﻲ‬‫ﺜ‬‫اﻟﻤ‬ ‫ـف‬‫ظ‬‫اﻟﻤو‬ ‫ة‬‫ز‬‫ـﺎﺌ‬‫ﺠ‬
‫ﻀ‬ ‫اﻟﻤﻨﺎﻓﺴﺔ‬‫و‬ ‫اﻷداء‬‫ﻤﻌﺎﻴﻴ‬ ‫ﻤن‬‫اﻀﺤﺔ‬‫و‬ ‫اءات‬‫ر‬‫ﺠ‬ٕ‫ا‬‫و‬ ‫ر‬.
5-‫ـﻲ‬‫ﻨ‬‫اﻟﻤﻬ‬ ‫أي‬‫ر‬‫ـ‬‫ﻟ‬‫ا‬ ‫ـداء‬‫ﺒ‬ٕ‫ا‬‫و‬ ‫ـﺔ‬‫ﻟ‬‫ﻟﻠدو‬ ‫ـﺔ‬‫ﻴ‬‫اﻟﺨﺘﺎﻤ‬ ‫ـﺎﺒﺎت‬‫ﺴ‬‫اﻟﺤ‬ ‫ـدﻗﻴق‬‫ﺘ‬ ‫ـﻰ‬‫ﻠ‬‫ﻋ‬ ‫ة‬‫ر‬‫ـد‬‫ﻘ‬‫اﻟ‬ ‫ـﻪ‬‫ﻴ‬‫ﻟد‬ ‫ان‬‫و‬‫ـدﻴ‬‫ﻟ‬‫ا‬ ‫ـوظﻔﻲ‬‫ﻤ‬ ‫ـن‬‫ﻤ‬ ‫ـص‬‫ﺼ‬‫ﻤﺘﺨ‬ ‫ـﺎﻗم‬‫ط‬ ‫ﺘﺄﻫﻴﻝ‬ ‫ﺘم‬
.‫اﻻﻨﺘوﺴﺎي‬ ‫ﻟﻤﻌﺎﻴﻴر‬ ‫وﻓﻘﺎ‬ ‫ﺤوﻟﻬﺎ‬
6-.‫ﻋﻨﻬﺎ‬ ‫ة‬‫ر‬‫اﻟﺼﺎد‬ ‫اﻟﻤﻌﺎﻴﻴر‬‫و‬ ‫اﻻﻨﺘوﺴﺎي‬ ‫ﻤﻨظﻤﺔ‬ ‫ﻟﻤﺘطﻠﺒﺎت‬ ‫وﻓﻘﺎ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻟﻘﺎﻨون‬ ‫ﻤﻌدﻟﺔ‬ ‫ﻤﺴودة‬ ‫إﻋداد‬

3. 3
Ongoing challenges - ‫ﺍﻟﺘﺤﺪﻳﺎﺕ‬ ‫ﺭﻓﻊ‬
1. Independence and legal framework
‫ـﻰ‬‫ﻟ‬‫إ‬ ‫ـﺎ‬‫ﻴ‬‫وﻤﺎﻟ‬ ‫ـﺎ‬‫ﻴ‬‫ر‬‫إدا‬ ‫ـﻌﻴن‬‫ﻀ‬‫ﺨﺎ‬ ‫ـﺔ‬‫ﺒ‬‫اﻟرﻗﺎ‬ ‫ان‬‫و‬‫ـ‬‫ﻴ‬‫د‬ ‫ـوظﻔﻲ‬‫ﻤ‬‫و‬ ‫ـﺎء‬‫ﻀ‬‫أﻋ‬ ‫أن‬ ‫ـث‬‫ﻴ‬‫ﺤ‬ ، ‫ـﺔ‬‫ﻴ‬‫ر‬‫اﻹدا‬‫و‬ ‫ـﺔ‬‫ﻴ‬‫اﻟﻤﺎﻟ‬ ‫ـﺘﻘﻼﻟﻴﺔ‬‫ﺴ‬‫اﻻ‬ ‫ﻴﻛﻔﻝ‬ ‫ﻟم‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺎﻨون‬
‫ـن‬‫ـ‬‫ﻤ‬ ‫ـم‬‫ـ‬‫ﻛ‬‫وﺘﺤ‬ ‫ـﺄﺜﻴر‬‫ـ‬‫ﺘ‬ ‫ـت‬‫ـ‬‫ﺤ‬‫ﺘ‬ ‫ـﻪ‬‫ـ‬‫ﻠ‬‫وﺘﺠﻌ‬ ‫ان‬‫و‬‫ـدﻴ‬‫ـ‬‫ﻠ‬‫ﻟ‬ ‫ـﺔ‬‫ـ‬‫ﻤ‬‫اﻟﺘﺎ‬ ‫ـﺘﻘﻼﻟﻴﺔ‬‫ـ‬‫ﺴ‬‫اﻻ‬ ‫ـن‬‫ـ‬‫ﻤ‬ ‫ـد‬‫ـ‬‫ﺤ‬‫ﻴ‬ ‫ـذي‬‫ـ‬‫ﻟ‬‫ا‬ ‫ـر‬‫ـ‬‫ﻤ‬‫اﻷ‬ ، ‫ـﺔ‬‫ـ‬‫ﻴ‬‫اﻟﻤﺎﻟ‬ ‫ة‬‫ر‬‫ا‬‫ز‬‫و‬ ‫و‬ ‫ـﺎم‬‫ـ‬‫ﻌ‬‫اﻟ‬ ‫ـوظﻔﻴن‬‫ـ‬‫ﻤ‬‫اﻟ‬ ‫ان‬‫و‬‫ـ‬‫ـ‬‫ﻴ‬‫د‬
‫اردﻩ‬‫و‬‫ﻤ‬ ‫ة‬‫ر‬‫إدا‬ ‫ﻓﻲ‬ ‫اﻟﺘﻨﻔﻴذﻴﺔ‬ ‫اﻟﺴﻠطﺔ‬‫ﻴﺔ‬‫ر‬‫اﻟﺒﺸ‬‫و‬ ‫اﻟﻤﺎﻟﻴﺔ‬
2. Audit standards and audit process
-. ‫اﻻﻨﺘوﺴﺎي‬ ‫وﻤﺘطﻠﺒﺎت‬ ‫ﻤﻌﺎﻴﻴر‬ ‫وﺒﻌض‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻗﺎﻨون‬ ‫ﺒﻴن‬ ‫ﻓﺠوة‬ ‫وﺠود‬
-‫اﻟﻌﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺴﺎﻋدة‬ ‫ات‬‫و‬‫اﻷد‬ ‫ﻤن‬ ‫ﻫﺎ‬‫وﻏﻴر‬ ‫اﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫اﻹرﺸﺎدات‬ ‫وﺠود‬ ‫ﻀﻌف‬
-.‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﺘوﺼﻴﺎت‬ ‫ﺘﻨﻔﻴذ‬ ‫ﻟﻤﺘﺎﺒﻌﺔ‬ ‫آﻟﻴﺎت‬ ‫ﻏﻴﺎب‬
3. Reporting, communication and impact
•.‫ان‬‫و‬‫اﻟدﻴ‬ ‫اﺘﺠﺎﻩ‬ ‫اﻤﺎﺘﻬﺎ‬‫ز‬‫ﺒﺎﻟﺘ‬ ‫اﻟﺨﺎﻀﻌﺔ‬ ‫اﻟﺠﻬﺎت‬ ‫وﻓﺎء‬ ‫ﻀﻌف‬
•.‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻴر‬‫ر‬‫ﺘﻘﺎ‬ ‫ﻤﺘﺎﺒﻌﺔ‬ ‫ﻓﻲ‬ ‫ﻴﻌﻲ‬‫ر‬‫اﻟﺘﺸ‬ ‫اﻟﻤﺠﻠس‬ ‫دور‬ ‫ﻏﻴﺎب‬
•.‫وﻋﻤﻠﻪ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﺒﺎﺨﺘﺼﺎص‬ ‫اﻟﻌﺎم‬ ‫أي‬‫ر‬‫اﻟ‬ ‫ﻟدي‬ ‫اﻟوﻋﻲ‬ ‫ﻤﺤدودﻴﺔ‬
•‫اﺴﺘﻘﻼﻟﻴﺔ‬ ‫ﻏﻴﺎب‬.‫اﻟﺨﺎﻀﻌﺔ‬ ‫اﻟﺠﻬﺎت‬ ‫ﻟدى‬ ‫اﻟداﺨﻠﻴﺔ‬ ‫اﻟرﻗﺎﺒﺔ‬
•‫آﻟﻴﺔ‬ ‫وﺠود‬ ‫ﻋدم‬‫اﻟﻌﻼﻗﺔ‬ ‫ذات‬ ‫اف‬‫ر‬‫اﻷط‬ ‫ﻟدى‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻤﺨرﺠﺎت‬ ‫ﺠودة‬ ‫ﻟﻘﻴﺎس‬
4. Organisation, management and professional development
•"‫اء‬‫ر‬‫اﻟﻨظ‬ ‫اﺠﻌﺔ‬‫ر‬‫"ﻤ‬ ‫ﻤﺜﻝ‬ ‫ﺨﺎرﺠﻴﺔ‬ ‫ﺠﻬﺎت‬ ‫ﻗﺒﻝ‬ ‫ﻤن‬ ‫ي‬‫دور‬ ‫ﺘﻘﻴﻴم‬ ‫إﻟﻰ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ع‬‫ﺨﻀو‬ ‫ﻋدم‬
•‫ﻴﺔ‬‫ر‬‫اﻟﺒﺸ‬ ‫ارد‬‫و‬‫اﻟﻤ‬ ‫ﻤن‬ ‫ات‬‫ر‬‫اﻟﺨﺒ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺤﺎﻓظﺔ‬ ‫ﻋﻠﻰ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ة‬‫ر‬‫ﻗد‬ ‫ﻀﻌف‬
•‫ﻻ‬" ‫ـﺔ‬‫ﻓ‬‫اﻟﻤﻌر‬ " ‫ـﺎت‬‫ﻤ‬‫اﻟﻤﻌﻠو‬ ‫ة‬‫ر‬‫إدا‬ ‫ﻨظﺎم‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻟدى‬ ‫ﻴﺘوﻓر‬‫ـﺔ‬‫ﻴ‬‫ﺨﺎرﺠ‬ ‫ـﺎت‬‫ﻬ‬‫ﺠ‬ ‫ـﻝ‬‫ﺒ‬‫ﻗ‬ ‫ـن‬‫ﻤ‬ ‫ي‬‫دور‬ ‫ـﻴم‬‫ﻴ‬‫ﺘﻘ‬ ‫ـﻰ‬‫ﻟ‬‫إ‬ ‫ان‬‫و‬‫ـدﻴ‬‫ﻟ‬‫ا‬ ‫ع‬‫ـو‬‫ﻀ‬‫ﺨ‬ ‫ـدم‬‫ﻋ‬
"‫اء‬‫ر‬‫اﻟﻨظ‬ ‫اﺠﻌﺔ‬‫ر‬‫"ﻤ‬ ‫ﻤﺜﻝ‬
•‫ﻴﺔ‬‫ر‬‫اﻟﺒﺸ‬ ‫ارد‬‫و‬‫اﻟﻤ‬ ‫ﻤن‬ ‫ات‬‫ر‬‫اﻟﺨﺒ‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﺤﺎﻓظﺔ‬ ‫ﻋﻠﻰ‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ة‬‫ر‬‫ﻗد‬ ‫ﻀﻌف‬
•" ‫اﻟﻤﻌرﻓﺔ‬ " ‫اﻟﻤﻌﻠوﻤﺎت‬ ‫ة‬‫ر‬‫إدا‬ ‫ﻨظﺎم‬ ‫ان‬‫و‬‫اﻟدﻴ‬ ‫ﻟدى‬ ‫ﻴﺘوﻓر‬ ‫ﻻ‬
•‫ﻤوﺜ‬ ‫آﻟﻴﺔ‬ ‫ﻴوﺠد‬ ‫ﻻ‬.‫ة‬‫ز‬‫اﻟﻤﻨﺠ‬ ‫اﻟرﻗﺎﺒﺔ‬ ‫أﻋﻤﺎﻝ‬ ‫ﺠودة‬ ‫اﻗﺒﺔ‬‫ر‬‫ﻟﻤ‬ ‫ﻘﺔ‬