Attention to audit in Palestine started with the advent of Palestine National Authority together with establishment of different institutions and entities. The presidential decree 22/1994 instated the General Audit Institution, followed by the decree law 17/1995 on the General Audit Institution. GCI commenced action in Gaza and Ramallah, human resources were recruited and it kept operating until the State Audit and Administrative Control Bureau law 15/2004, based on the Palestinian Basic Law of 2003, was enacted.

Pursuant to article 96 of the Basic Law and once SAACB law was passed in 2005, SAACB has therefore been deputized as the supreme audit institution of Palestine. It became a constitutional organization which actions are regulated by its own law, has a budget within the general budget of Palestine and has independent legal personality and full legal capacity to assume tasks and powers prescribed in SAACB law and related laws/regulations.

SAACB aims at guarantee soundness of financial/administrative actions and stability of Palestine’s three authorities (Executive, Judiciary, Legislative), disclose all forms of financial/administrative deviations, including misuse of public post, and ensure that public performance in Palestine is in agreement with provisions of effective laws, regulations, bylaws and instructions, and that is undertaken in reasonable, effective and efficient manner.

SAACB operates as per a strategic plan aims at an independent audit institution according to INTOSAI standards, excellent institutional system, efficient, timely and quality audits and improve relations with stakeholders.

SAACB is keen to raise relations with audited entities and stakeholders to other levels of professionalism and transparency, and in a way that assists quality of audits, improves performance and preserves public funds. SAACB is committed to development that is in line with INTOSAI standards and international audit standards. SAACB has a wide professional relation network with different institutions and counterparts, which helps support Palestine’s presence in Arab and international arenas and develop professional capacity and output.

In addition to individual reports on audited entities, SAACB publishes quarter and annual reports containing total actions undertaken. These reports are delivered to Mr. President of Palestine, the parliament and council of ministers as said by law.

SAACB has legal mandate that authorizes control actions at all audited entities, where financial and compliance audits are undertaken. SAACB has recently started conducting.