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Mode of Operation

SAACB adopted an updated method based on professional standards, especially those given by INTOSAI. It is an updated method of action that considers the audit as the most important and effective communication element in determining relation between SAACB and audited entities.

SAACB has been keen to develop professional and excellent relations with audited entities to support quality of audits and help fulfillment of the ultimate goal; to preserve public funds. SAACB seeks continuous development and improvement to the level of performance, based on cumulative expertise, in addition to development as per INTOSAI standards and international audit standards. SAACB deems it fit to develop and document professional mode of operation regarding relations with stakeholders, in roder to undertake audits according to best standards. SAACB makes mode of operation available for all stakeholders so everyone gets to know about in order to reach high quality audits.

SAACB adopted an updated mode of operation for audit reporting with related stages in professional and time senses, and based on audit procedures that SAACB operates by:

I. Letter of assignment ‘agreement on audit terms’

Letter of assignment / agreement on audit terms are the reference for terms of audit missions, which show concepts of independence and confidentiality. Letter of assignment must aim at:

·         Determine start of audits and define the fiscal year the audit will be undertaken.

·         Determine objectives of audits.

·         Determine laws, regulations, bylaws and instructions which SAACB refers to.

·         Determine audit standards on which SAACB relies.

·         Entrust responsibility of reporting to SAACB and present them to audited entities afterwards.

·         Inform audited entities about terms of audits, which makes it imperative to sign letter of assignment for transparent evaluation of performance.

II. Execution of audits

Stages of execution are based on application of professional standards as follows:

·         Plan audits so the starting point will be the good understanding of environment where audited entities operate, determine risks associated and determine timetable and resources necessary for application.

·         Field execution through follow up and supervise plan approved.

·         Reporting stage, as reports are the link between SAACB and audited entities.

III. Form of report

a. Management letter (initial report)

Based on findings of examination, control and follow up, SAACB shall give management letter (initial report) that includes:

·         Observations.

·         Impacts of each observation.

·         Recommendations to handle observations.

·         Management letter is followed by preliminary discussion of report at SAACB offices, and then respond to entity in charge in writing within one month.

b. Final audit & expression of opinion

the entity shall respond to initial report within one month. Failure to respond shall be regarded as acknowledgment to report content. Final report shall be set as follows:

·         Initial report shall be regarded final if entity failed to respond within one month.

·         In case the entity failed to respond, the respond letter shall be reviewed and observations shall be amended, if appropriate. For example; the entity shall present statements or information missing during the audit, and modifications shall only be done when SAACB is perfectly satisfied with validity and accuracy of observations. Respond shall only be sent when there are corroborating and convincing evidence.

·         Final report shall be released to the entity and shall become official SAACB document. Entity shall apply recommendations embedded in the report.

·         After an adequate period of time, SAACB shall follow up application of key recommendations to ensure adherence of audited entity to correction of shortcomings and observations.

In case of financial statements audit

Professional opinion shall be expressed on financial statements and whether they are in agreement with professional standards and international accounting standards.

IV. Quarter, annual & special reports

SAACB shall duly release quarter reports and annual reports at year end, and shall give special reports, if appropriate. Reports shall be delivered to President of Palestine, the Legislative Council and council of ministers as stated by law.

SAACB is keen to develop relations with all stakeholders and publish special reports, quarter reports and annual reports online, to bring professional and transparent relations with the public, audited entities and all stakeholders to support quality of actions.




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